List of FASB Pronouncements

List of FASB Pronouncements

This article is a list of Financial Accounting Standards Board (FASB) pronouncements, including Statements, Concepts Statements, Interpretations, and Technical Bulletins, which are issued to provide rules and guidelines in preparing, presenting, and reporting financial statements within the United States. These pronouncements form a great part of generally accepted accounting principles in the U.S.

Statements of Financial Accounting Standards

Statements of Financial Accounting Concepts

Statements of Financial Accounting Concepts are a part of the FASB conceptual framework project. They set fundamental objectives and concepts that FASB will use in developing future U.S. generally accepted accounting principles (GAAP), however, they are not a part of the US GAAP. To date, 7 Concept Statements have been issued.

List of FASB Interpretations

FASB Interpretations extend or explain existing standards (primarily Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles. As of September 2006, 48 interpretations have been published.

List of FASB Technical Bulletins

External links

* [http://www.fasb.org/st List of all FASB Pronouncements, including full text, summaries, and current status]


Wikimedia Foundation. 2010.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • FASB 133 — Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities , commonly known as FAS 133, is an accounting standard issued in January 2001 by the Financial Accounting Standards Board (FASB)… …   Wikipedia

  • List of GASB Statements — The Governmental Accounting Standards Board Statements (GASB Statements in short) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the… …   Wikipedia

  • List of accountancy bodies — This is a list of the various professional bodies and organisations that seek to provide regulation and oversight over individuals and firms operating in the accountancy industry.Accounting standard setting bodiesAccounting standard setting… …   Wikipedia

  • Tax expense — At its simplest, a company s tax expense, or tax charge, as it sometimes called, is computed in by multiplying the income before tax number, as reported to shareholders, by the appropriate tax rate. In reality, the computation is typically… …   Wikipedia

  • New Zealand Institute of Chartered Accountants — (NZICA) Headquarters Wellington,  New Zealand …   Wikipedia

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”