Disclosure Checklists: A Financial Reporting Practice Aid : Extracted from the AICPA Audit and Accounting Manual, Nonauthoritative Technical Practice Aids (as of November 1984). |
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Page 8401
... Accounting Research Bulletin APB = Accounting Principles Board Opinion Statement of Financial Accounting Standards ... Transactions and Economic Dependency H. I. J. K. Foreign Currency Nonmonetary Transactions Contingencies and ...
... Accounting Research Bulletin APB = Accounting Principles Board Opinion Statement of Financial Accounting Standards ... Transactions and Economic Dependency H. I. J. K. Foreign Currency Nonmonetary Transactions Contingencies and ...
Page 8407
A Financial Reporting Practice Aid : Extracted from the AICPA Audit and Accounting ... Transactions and Economic Dependency 1 . For related party transactions do ... transactions for 8407.
A Financial Reporting Practice Aid : Extracted from the AICPA Audit and Accounting ... Transactions and Economic Dependency 1 . For related party transactions do ... transactions for 8407.
Page 8438
... transaction accounted for as a borrowing ? [ SFAS 49 , pars . 8-9 ( AC D18.106 – .107 ) ] For sales of real estate , other than retail land sales , is revenue recognized on the full accrual basis only if all the conditions in SFAS 66 ...
... transaction accounted for as a borrowing ? [ SFAS 49 , pars . 8-9 ( AC D18.106 – .107 ) ] For sales of real estate , other than retail land sales , is revenue recognized on the full accrual basis only if all the conditions in SFAS 66 ...
Common terms and phrases
9 AC AAM Section accepted accounting principles Accounting and Reporting Actuarial present value aggregate amended by SFAS assets audited financial statements auditor's report balance sheet date balance sheet presented basic financial statements basis of accounting capital carrying amount cash changes in financial Changing Prices compiled financial statements compiled or reviewed consolidated cost current and noncurrent current liabilities debt Disclosure Checklists disclosures include extraordinary items FASB Statement Financial Accounting Standards financial position Financial Reporting following disclosed futures contract gain or loss income before extraordinary income statement income taxes investment latest balance sheet major classes marketable equity securities marketable securities ment N/A Yes net income nonauthoritative number of shares pars payable practice aid prior period presented realized gain reviewed financial statements section number SFAS 12 share amounts specialized industries SSARS statement is presented stockholders subsidiaries tax expense tion transaction accounted valuation allowances Yes No N/A