《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...
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...
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...
At its January 2016 meeting, the IASB stated that it does not plan to schedule any more meetings of the IFRS constituents of the IASB. The TRG will not be disbanded. It will be available for consultation if needed. The IASB will continue to collaborate with the FASB and monitor future FA...