日之前和之后的所有有关公允价值计量和披露方面的研究成果公告列入 《美国公认会计原则会计准则编纂》(U. S.GAAP Codification of Accounting Stand2ards ,ASC) 之 “编纂专题 820 :公允价值会计计量和披露” (Codification Topic 820 : Fair Value Meas2urements and Disclosures , 简称 Topic 820 或专题820) 。
,FASB)将2009年7月1日之前和之后的所有有关公允价值计量和披露方面的研究成果公告列入《美国公认会计原则会计准则编纂》(U.S.GAAP Codification of Aceounting Stand-ards,ASC)之“编纂专题820:公允价值会计计量和披露”(Codification Topic 820:Fair Value Meas-urements and Disclosures,简称Topic 820或专题820)。
ASC专题250“会计变更和差错更正”ASC Topic 255 Changing Prices ASC专题255“价格变动”ASC Topic 260 Earnings Per Share ASC专题260“每股收益”ASC Topic 270 Interim Reporting ASC专题270“中期报告”ASC Topic 272 Limited Liability Entities ASC专题272“有限责任实体”ASC Topic 274 Personal Financial Statement...
ASC Topic 350 Intangibles - Goodwill and Other ASC专题350“无形资产—商誉和其他” ASC Topic 360 Property, Plant, and Equipment ASC专题360“不动产、厂房和设备” ASC Topic 405 Liabilities ASC专题405“负债” ASC Topic 410 Asset Retirement and Environmental Obligations ASC专题410“资产弃置和环境义务”...
FASB also issued three ASC amendments last week: ■ Accounting Standards Update no. 2009-05,Fair Value Measurements and Disclosures (Topic 820)—Measuring Liabilities at Fair Value, which clarifies which techniques must be used in valuing liabilities in certain circumstances. The amendments also clarif...
ASC 310-20 ASC 310-10, 835-30 ASC 310-30 ASC 820 ASC 825-10-25 Impairment / Other Events FAS 5 FAS 114 SAB 102 (Topic 6:L) FAS 15 EITF 01-07 ASC 450 ASC 310-40 ASC 310-10-S99-4 ASC 310-40 ASC 310-20-35-11 Securities/Other Investments Accounting Standard FASB Cod...
An amendment to Topic 820,Fair Value Measurement, would clarify the difference between an “approach” and a “technique” related to that topic. The amendment also would require an entity to disclose when there has been a change in a valuation “approach” and/or a valuation “technique.” ...
2 FASB Accounting Standards Codification (ASC) Topic 820, Fair Value Measurement. Heads Up is prepared by members of Deloitte's National Office as developments warrant. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business...