bulletin n.[C] 公告,公报,新闻简报 macroaccounting 【经】 宏观会计 microaccounting 微观会计 accountingreport 会计决算会计报告 research n. 1.[U](学术)研究,调查,探究(+in/into/on) 2.[C](某一领域的)研究(+into/on) 3.[U]研究能力,研究心 v.[I]作学术研究,调查,探究(+in/i research...
Accounting Research Bulletins Accounting Return Accounting Return Rate Accounting Return Rates Accounting Returns Accounting Review Accounting Review Bulletin Accounting Review, The Accounting Risk Accounting Risks Accounting scandals Accounting Schedule Activity Accounting Series Release Accounting Service Center Accoun...
The proposals came during discussions of a draft interpretation of FASB Statement 94, Consolidation of All Majority-Owned Subsidiaries, and Accounting Research Bulletin 51, Consolidated Financial Statements. FASB decided that the sales per employee (SPE) should be consolidated by its primary beneficiary ...
英文 accounting research bulletin 中文 【经】 会计研究公报最新查询: accounting pra accounting pri accounting pri accounting pri accounting pro accounting pro accounting pro accounting pro accounting rat accounting rat accounting rat accounting rec accounting rec accounting rec accounting ref accounting reg ...
NoAccounting Research Bulletin 1General Introduction and Rules Formerly Adopted 2Unamortized Discount and Redemption Premium on Bonds Refunded 3Quasi-Reorganization or Corporate Readjustment—Amplification of Institute Rule No. 2 of 1934 4Foreign Operations and Foreign Exchange ...
Facebook Twitter Google Share on Facebook The following article is fromThe Great Soviet Encyclopedia(1979). It might be outdated or ideologically biased. Accounting Reports a system of indexes reporting the status of economic assets, their sources, and the results of the work of an enterprise, ...
160 “Noncontrolling Interests in Consolidated Financial Statements” was issued by the FASB to amend Accounting Research Bulletin (ARB) No. 51, “Consolidated Financial Statements.” FAS No. 160 is effective for reporting periods beginning after Dec. 15, 2008.The amendments to ARB No. 51 ...
announced a merger with a company that would change its business risk in the future, then it should consider the impact of the merger in estimating the expected volatility if it reasonably believes a marketplace participant would also consider this event” (see SEC Staff Accounting Bulletin ...
The first five principles were later incorporated as Chapter 1 of Accounting Research Bulletin (ARB) 43. The joint effort of the NYSE and AICPA had a profound influence on accounting policy mak- ing in the United States during the next 50 years. Reed K. Storey described it this way: The ...
Contemporary Accounting Research, 30(4), 1344–1372. Article Google Scholar Altamuro, J., Beatty, A. L., & Weber, J. (2005). The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin No. 101. The Accounting...