The FASB recognized the need to expand the existing consolidations model to take into account financial arrangements where parties other than the holders of a majority of the voting interests exercise financial control over another entity. In 2003, the FASB added to consolidation guidance the ...
GAAP: Generally Accepted Accounting Principles (GAAP),中文来看其实也就是“美国通用会计准则”的意思,这个和大家经常提的中国会计准则的命名方式一致(PRC GAAP),因此,大家在业内也经常用GAAP这个词来统一称呼会计准则。 2.SEC/FASB SEC: The Securities and Exchange Commission,美国证券交易委员会,隶属于美国联邦政...
《FASB会计准则汇编》（Financial Accounting Standards Board Accounting Standards Codification）按专题（Topic）分类如下所示：ASC Topic 105 Generally Accepted Accounting Principles ASC专题105“一般公认会计原则”ASC Topic 205 Presentation of Financial Statements ASC专题205“财务报表列报”ASC Topic 210 Balance She...
ASC Topic 215 Statement of Shareholder Equity ASC专题215“所有者权益变动表” ASC Topic 220 Income Statement - Reporting Comprehensive Income ASC专题220“利润表—报告全面收益” ASC Topic 225 Income Statement ASC专题225“利润表” ASC Topic 230 Statement of Cash Flows ASC专题230“现金流量表” ASC To...
Announcements at the September 22, 2016 and November 17, 2016 EITF Meetings. The ASU amends the Codification to reflect SEC staff comments made at EITF meetings. At a September 2016 meeting, the SEC staff expressed its expectations about disclosures on the effects of new FASB guidance, ...
The FASB Codification is a key document in financial accounting as it serves the role of authoritative guidance for a majority of the field. The main probl... Flood,M Joanne 被引量: 0发表: 2018年 ASC 740 INCOME TAXES The FASB Codification is a key document in financial accounting as it ...
Heads Up: FASB Clarifies Scope of Decrease-in-Ownership Provisions in ASC 810-10Kırgızistan