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Financial Accounting Standards Board

著者名典拠詳細を表示

著者の属性 団体
場所 Stamford, Conn
一般注記 Objectives of financial reporting by nonbusiness organizations, 1980
から見よ参照 米国財務会計基準審議会<ベイコク ザイム カイケイ キジュン シンギカイ>
米国FASB<ベイコク FASB>
コード類 典拠ID=AU00002755  NCID=DA00928940
1 Original pronouncements : accounting standards, as of June 1, 2003 : [set] - v. 3 : pbk. - 2003/2004 ed. - Norwalk, Conn. : Financial Accounting Standards Board. - New York : Wiley , c2003
2 Original pronouncements : accounting standards, as of June 1, 2000 / Financial Accounting Standards Board v. 1 : pbk,v. 2 : pbk,v. 3 : pbk. - 2000/2001 ed. - Norwalk, Conn. : Financial Accounting Standards Board. - New York : John Wiley & Sons , c2000
3 Current text : accounting standards as of June 1, 2000 / Financial Accounting Standards Board v. 1 : pbk,v. 2 : pbk. - 2000/2001 ed. - Norwalk, Conn. : Financial Accounting Standards Board. - New York : John Wiley & Sons , c2000
4 Statements of financial accounting concepts : accounting standards / Financial Accounting Standards Board 2000/2001 ed. - New York : Wiley , c2000
5 The IASC-U.S. comparison project : a report on the similarities and differences between IASC Standards and U.S. GAAP / based on a study undertaken by the FASB staff ; edited by Carrie Bloomer 2nd ed. - Norwalk, Conn. : Financial Accounting Standards Board , 1999
6 Accounting under statement 123 for certain employee stock purchase plans with a look-back option Norwalk, Conn. : Financial Accounting Standards Board , 1998
7 米国の企業年金会計基準と適用指針 : FAS87号・88号/87号Q&A / 三菱信託銀行FAS研究会訳 東京 : 白桃書房 , 1997.9
8 FASB財務会計の概念フレームワーク / FASB [編] ; 津守常弘監訳 東京 : 中央経済社 , 1997.9
9 Discussion memorandum on an analysis of issues related to recognition and measurement of financial instruments : letters of comment submitted in respect of the FASB discussion memorandum, recognition and measurement of financial instruments, dated November 18, 1991 1,2,3. - Norwalk, Conn. : Financial Accounting Standards Board , 1995
10 Application of statement 115 to debt securities restructured in a troubled debt restructuring Norwalk, Conn. : Financial Accounting Standards Board , 1995
11 The FASB cases on recognition and measurement / L. Todd Johnson, Kimberley R. Petrone 2nd ed. - New York ; Chichester : John Wiley & Sons , 1995
12 FASB財務会計の諸概念 / [米国財務会計基準審議会原著] ; 平松一夫, 広瀬義州訳 改訳新版. - 東京 : 中央経済社 , 1994.5
13 Accounting standards : original pronouncements, as of June 1, 1994 / Financial Accounting Standards Board vol. 1 : pbk,vol. 2 : pbk. - 1994/95 ed. - Norwalk, Conn. : FASB. - Burr Ridge, Ill. : Irwin , 1994
14 Accounting standards : current text as of June 1, 1994 / Financial Accounting Standards Board v. 1 : pbk,v. 2 : pbk. - 1994/95 ed. - Norwalk, Conn. : FASB. - Burr Ridge, Ill. : Irwin , 1994
15 Accounting standards : statements of financial accounting concepts / Financial Accounting Standards Board : pbk. - 1994/95 ed. - Norwalk, Conn. : FASB. - Burr Ridge, Ill. : Irwin , c1994
16 Letters of comment submitted in respect of the FASB discussion memorandum, distinguishing between liability and equity instruments and accounting for instruments with characteristics of both, dated August 21, 1990 A,B. - Norwalk, Conn. : Financial Accounting Standards Board , 1993
17 Letters of comment submitted in respect of the FASB Exposure draft, Accounting for investments with prepayment risk, dated September 16, 1991 1,2. - Norwalk : Financial Accounting Standards Board , 1993
18 Transcript of the public hearing held on March 25 and 26, 1991 Norwalk, Conn. : Financial Accounting Standards Board , 1993
19 Discussion memorandum, new basis accounting : letters of comment submitted in respect of the FASB discussion memorandum, new basis accounting, dated December 18, 1991 1,2. - Norwalk, Conn. : Financial Accounting Standards Board , 1993
20 Letters of comment submitted in respect of the FASB discussion memorandums, accounting for the impairment of long-lived assets and identifiable intangibles and present value-based measurements in accounting, both dated December 7, 1990 A - G. - Norwalk, Conn. : Financial Accounting Standards Board , 1993
21 Transcript of the public hearing held on August 20-22, 1991 A,B. - Norwalk, Conn. : Financial Accounting Standards Board , 1993
22 Accounting for separately priced extended warranty and product maintenance contracts ; Letters of comment submitted in respect of the FASB proposed Technical Bulletin No. 90-a, Accounting for separately priced extended warranty and product maintenance contracts, dated August 15, 1990 Norwalk, Conn. : Financial Accounting Standards Board , 1991
23 Computation of a loss on an abandonment Stamford, Conn. : Financial Accounting Standards Board , 1989
24 Issues relating to accounting for leases Stamford, Conn. : Financial Accounting Standards Board , 1989
25 Definition of a right of setoff Stamford, Conn. : Financial Accounting Standards Board , 1989
26 Accounting standards : current text as of June 1, 1989 / Financial Accounting Standards Board [1]:General standards,[2]:Industry standards. - 1989/90 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : Irwin , 1989
27 Accounting standards : original pronouncements issued through June 1973 / Financial Accounting Standards Board pbk. - 1989/90 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : IRWIN , 1989
28 Accounting standards : original pronouncements, July 1973-June 1, 1989 : pbk. - 1989/90 ed. - Norwalk, Conn. : Financial Accounting Standards Board. - Homewood, Ill. : IRWIN , 1989
29 Accounting standards : statements of financial accounting concepts / Financial Accounting Standards Board : pbk. - 1989/90 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : Irwin , 1989
30 現代アメリカ会計の基礎概念 : FASB財務会計概念報告書 / 小栗崇資 [ほか] 共訳 東京 : 白桃書房 , 1988.9
31 Accounting for a change in method of accounting for certain postemployment benefits Stamford, Conn. : Financial Accounting Standards Board , 1988
32 Accounting for mortgage servicing fees and rights Stamford, Conn. : Financial Accounting Standards Board , 1988
33 Financial reporting and changing prices : elimination of certain disclosures : an amendment of FASB Statement no. 33 Stamford, Conn. : Financial Accounting Standards Board , 1988
34 Position papers submitted in respect of exposure draft A,B. - Stamford, Conn. : Financial Accounting Standards Board , 1987
35 Transcript of the public hearing held on November 14-15, 1983 Stamford, Conn. : Financial Accounting Standards Board , 1987
36 Issues relating to accounting for business combinations, including costs of closing duplicate facilities of an acquirer ... Stamford, Conn. : Financial Accounting Standards Board , 1987
37 Accounting for a purchase of treasury shares at a price significantly in excess of the current market price of the shares and the income statement classification of costs incurred in defending against a takeover attempt Stamford, Conn. : Financial Accounting Standards Board , 1987
38 Accounting for an interest in the residual value of a leased asset : acquired by a third party or : retained by a lessor that sells the related minimum rental Stamford, Conn. : Financial Accounting Standards Board , 1987
39 Exposure draft : financial reporting and changing prices : current cost information Stamford, Conn. : Financial Accounting Standards Board , 1986
40 Accounting for operating leases with scheduled rent increases Stamford, Conn. : Financial Accounting Standards Board , 1986
41 Accounting for purchases of life insurance Stamford, Conn. : Financial Accounting Standards Board , 1986
42 財務会計基準書リース会計・セグメント会計 : 他 / 米国FASB[編] ; 日本公認会計士協会国際委員会訳 東京 : 同文館 , 1985.9
43 Accounting for the joint costs of direct maillings containing both a fund-raising appeal and a program message Stamford, Conn. : Financial Accounting Standards Board , 1985
44 In-substance defeasance of debt Stamford, Conn. : Financial Accounting Standards Board , 1985
45 Accounting for the receipt of federal home loan mortgage corporation participating preferred stock Stamford, Conn. : Financial Accounting Standards Board , 1985
46 Accounting for collateralized mortgage obligations(CMOs) Stamford, Conn. : Financial Accounting Standards Board , 1985
47 Preliminary views on employers' accounting for pensions and other postemployment benefits dated November 1982 and Discussion Memorandum on employers' accounting for pensions and other postemployemnt benefits dated April 19, 1983 : position papers submitted in respect of preliminary views and Discussion Memorandum pt. 1, A - pt. 2, E. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1985
48 Position papers submitted in respect of Discussion Memorandum A - E. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1985
49 Public hearing held April 23, 24, and 25, 1984 A,B,C. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1985
50 Accounting for futures contracts Stamford, Conn. : Financial Accounting Standards Board , 1985
51 Disclosure of postretirement health care and life insurance benefits Stamford, Conn. : Financial Accounting Standards Board , 1985
52 財務会計基準書外貨換算会計 : 他 / 米国FASB [編] ; 日本公認会計士協会国際委員会訳 東京 : 同文館出版 , 1984.6
53 Accounting standards : original pronouncements, July 1973-June 1, 1984 / Financial Accounting Standards Board McGraw-Hill : pbk.. - 1984/85 ed. - Stamford, Conn. : FASB. - New York : Distributed by McGraw-Hill , c1984
54 Disclosure of long-term obligations ; Disclosure of indirect guarantees of indebtness of others : an interpretation of FASB statement no. 5 Stamford, Conn. : Financial Accounting Standards Board , 1984
55 Financial reporting and changing prices : motion picture films : a supplement to FASB statement no. 33 Stamford, Conn. : Financial Accounting Standards Board , [1984]
56 Financial reporting in the record and music industry . Financial reporting by cable television companies . Financial reporting by producers and distributors of motion picture films . Financial reporting by broadcasters Stamford, Conn. : Financial Accounting Standards Board , 1984
57 Accounting and reporting by insurance enterprises . Accounting for title plant Stamford, Conn. : Financial Accounting Standards Board , 1984
58 Financial reporting and changing prices : foreign currency translation : an amendment of FASB statement no. 33 Stamford, Conn. : Financial Accounting Standards Board , 1984
59 Accounting for sales of real estate . Accounting for costs and initial rental operations of real estate projects Stamford, Conn. : Financial Accounting Standards Board , 1984
60 Accounting for the effects of certain types of regulation Stamford, Conn. : Financial Accounting Standards Board , 1984
61 Accounting standards : current text as of June 1, 1984 / Financial Accounting Standards Board [1]:General standards,[2]:Industry standards. - 1984/85 ed. - Stanford, Conn. ; New York : FASB : Distributed by McGraw-Hill , c1984
62 Reporting a change in accounting for railroad track structures : an amendment of APB opinion no.20 Stamford, Conn. : Financial Accounting Standards Board , 1984
63 Accounting for special termination benefits paid to employees Stamford, Conn. : Financial Accounting Standards Board , 1984
64 Deferral of the effective date of certain accounting requirements for pension plans of state and local governmental units : an amendment of FASB statement no. 35 Stamford, Conn. : Financial Accounting Standards Board , 1984
65 Extinguishment of debt : an amendment of APB opinion no. 26 Stamford, Conn. : Financial Accounting Standards Board , 1984
66 Reporting by transferors for transfers of receivables with recourse Stamford, Conn. : Financial Accounting Standards Board , 1984
67 Classification of obligations that are callable by the creditor : an amendment of ARB no. 43, chapter 3A Stamford, Conn. : Financial Accounting Standards Board , 1984
68 Elimination of certain disclosures for business combinations by nonpublic enterprises : an amendment of APB opinion no. 16 Stamford, Conn. : Financial Accounting Standards Board , 1984
69 Exposure draft on foreign currency translation, dated August 28, 1980 : position papers submitted in respect of exposure draft pt. 1 section A - pt. 2 section C. - Stamford, Conn. : Financial Accounting Standards Board , 1983
70 Position papers submitted in respect of Discussion Memorandum A,B,C. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1983
71 Public hearing held 11, 12, and 13, 1981 A,B. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1983
72 Accounting standards : statements of financial accounting concepts 1-4 / Financial Accounting Standards Board Stamford, Conn. : FASB. - New York : Distributed by McGraw-Hill , c1983
73 Accounting standards : original pronouncements issued through June 1973 / Financial Accounting Standards Board pbk.. - Stamford, Conn. : FASB. - New York : Distributed by McGraw-Hill , c1983
74 Position papers submitted in respect of Exposure draft, Accounting and reporting by defined benefit pension plans, dated April 14, 1977 section A,section B,section C. - Stamford, Conn. : Financial Accounting Standards Board , 1983
75 Position papers submitted in respect of exposure draft, Accounting and reporting by defined benefit pension plans, dated July 9, 1979 Section A,Section B. - Stamford, Conn. : Financial Accounting Standards Board , 1983
76 Foreign currency translation Section A,Section B. - Stamford, Conn. : Financial Accounting Standards Board , 1983
77 Financial reporting and changing prices : investment companies : an amendment of FASB statement no. 33 Stamford, Conn. : Financial Accounting Standards Board , 1983
78 Capitalization of interest cost in financial statements that include investments accounted for by the equity method : an amendment of FASB statement no. 34 Stamford, Conn. : Financial Accounting Standards Board , 1983
79 Deferral of the effective date of certain accounting requirements for pension plans of state and local governmental units : an amendment of FASB statement no. 35 Stamford, Conn. : Financial Accounting Standards Board , [1983]
80 Capitalization of interest cost in situations involving certain tax-exempt borrowings and certain gifts and grants : an amendment of FASB statement no. 34 Stamford, Conn. : Financial Accounting Standards Board , 1983
81 Disclosures about oil and gas producing activities : an amendment of FASB statements 19, 25, 33, and 39 Stamford, Conn. : Financial Accounting Standards Board , 1983
82 Research and development arrangements Stamford, Conn. : Financial Accounting Standards Board , 1983
83 Accounting for certain mortgage banking activities Stamford, Conn. : Financial Accounting Standards Board , 1983
84 Extinguishments of debt made to satisfy sinking-fund requirements : an amendment of FASB statement no. 4 Stamford, Conn. : Financial Accounting Standards Board , 1983
85 Position papers submitted in respect of exposure draft Stamford, Conn. : Financial Accounting Standards Board , 1983
86 Public hearing held December 13, 1982 Stamford, Conn. : Financial Accounting Standards Board , 1983
87 Letters of comment submitted in response to the FASB exposure drafts, Financial reporting and changing prices, dated December 28, 1978 and Constant dollar accounting, dated March 2, 1979 : transcript of the public hearing held on June 6-8, 1979 A - E. - Stamford, Conn. : Financial Accounting Standards Board , 1983
88 Letters of comment submitted in response to the Preliminary report of the banking task group, dated April 10, 1979 and FASB banking task group interim report on FASB exposure drafts: "Financial reporting and changing prices" and "Constant dollar accounting", dated May 31, 1979 ... Stamford, Conn. : Financial Accounting Standards Board , 1983
89 Letters of comment submitted in response to the exposure draft, Financial reporting and changing prices : specialized assets, dated April 21, 1980 : transcript of public hearing held on June 21 and 22, 1980 A,B. - Stamford, Conn. : Financial Accounting Standards Board , 1983
90 Position papers submitted in respect of Discussion Memorandum A,B,C. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1982
91 Public hearing held July 13, 14, 15, 1981 A,B,C. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1982
92 Position papers submitted in respect of Discussion Memorandum A,B. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1982
93 Public hearing held December 3 and 4, 1979 [A],[B]. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1982
94 Disclosure of pension information : an amendment of APB opinion no. 8 Stamford, Conn. : Financial Accounting Standards Board , 1982
95 Balance sheet classification of deferred income taxes : an amendment of APB opinion no. 11 Stamford, Conn. : Financial Accounting Standards Board , [1982]
96 Accounting for preacquisition contingencies of purchased enterprises : an amendment of APB opinion no. 16 Stamford, Conn. : Financial Accounting Standards Board , [1982]
97 Revenue recognition when right of return exists Stamford, Conn. : Financial Accounting Standards Board , 1982
98 Accounting for product financing arrangements Stamford, Conn. : Financial Accounting Standards Board , 1982
99 Designation of AICPA guide and SOP 81-1 on contractor accounting and SOP 81-2 concerning hospital-related organizations as preferable for purposes of applying APB opinion no. 20 : an amendment of FASB statement no. 32 Stamford, Conn. : Financial Accounting Standards Board , 1982
100 Related party disclosures Stamford, Conn. : Financial Accounting Standards Board , 1982
101 Determing whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15 Stamford, Conn. : Financial Accounting Standards Board , 1982
102 Project : applicability of APB opinion no. 21 to television film license agreements : an interpretation of APB opinion no. 21 Stamford, Conn. : Financial Accounting Standards Board , [1981]
103 Estimates of residual values by lessors and lessees Stamford, Conn. : Financial Accounting Standards Board , [1981]
104 Reporting intercorporate income tax allocations : an interpretation of APB opinions no. 11 and 22 Stamford, Conn. : Financial Accounting Standards Board , [1981]
105 Purpose and scope of FASB technical bulletins and procedures for issuance Stamford, Conn. : Financial Accounting Standards Board , [1981]
106 Position papers submitted in respect of Discussion Memorandum [A],[B]. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1981?]
107 Public hearing held May 28 and 29, 1980 [A],[B]. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1981?]
108 Suspension of certain accounting requirements for oil and gas producing companies : an amendment of FASB statement no. 19 Stamford, Conn. : Financial Accounting Standards Board , [1981]
109 Profit recognition on sales-type leases of real estate : an amendment of FASB statement no. 13 Stamford, Conn. : Financial Accounting Standards Board , [1981]
110 Accounting for sales with leasebacks : an amendment of FASB statement no. 13 Stamford, Conn. : Financial Accounting Standards Board , [1981]
111 Determining contingent rentals : an amendment of FASB statement no. 13 Stamford, Conn. : Financial Accounting Standards Board , [1981]
112 Accounting for tax benefits related to U.K. tax legislation concerning stock relief Stamford, Conn. : Financial Accounting Standards Board , [1981]
113 Specialized accounting and reporting principles and practices in AICPA statements of position and guides on accounting and auditing matters : an amendment of APB opinionno. 20 Stamford, Conn. : Financial Accounting Standards Board , [1981]
114 Determining materiality for capitalization of interest cost : an amendment of FASB statement no. 34 Stamford, Conn. : Financial Accounting Standards Board , [1981]
115 Accounting for compensated absences Stamford, Conn. : Financial Accounting Standards Board , [1981]
116 Accounting for intangible assets of motor carriers : an amendment of chapter 5 of ARB no. 43 and an interpretation of APB opinions 17 and 30 Stamford, Conn. : Financial Accounting Standards Board , [1981]
117 Accounting for franchise fee revenue Stamford, Conn. : Financial Accounting Standards Board , [1981]
118 Accounting for leases : FASB statement no. 13 as amended and interpreted through May 1980 : incorporating statements 13, 17, 22, 23, 26, 27, 28 & 29, and interpretations 19, 21, 23, 24, 26 & 27 Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation , c1980
119 Disclosure of information about major customers : an amendment of FASB statement no. 14 Stamford, Conn. : Financial Accounting Standards Board , [1980]
120 Objectives of financial reporting by nonbusiness organizations Stamford, Conn. : Financial Accounting Standards Board , 1980
121 Position papers submitted in respect of Discussion Memorandum A - D. - Stamford, Conn. : Financial Accounting Standards Board , 1979
122 Position papers submitted in respect of Discussion Memorandum A,B. - Stamford, Conn. : Financial Accounting Standards Board , 1979
123 Public hearing held October 12 & 13, 1978, Washington, D.C., October 19 & 20, 1978, San Francisco, CA, November 3, 1978, Chicago, IL A,B,C. - Stamford, Conn. : Financial Accounting Standards Board , [1979]
124 Classification of renewals or extensions of existing sales-type or direct financing leases : an amendment of FASB statement no. 13 Stamford, Conn. : Financial Accounting Standards Board , [1979]
125 Capitalization of interest cost Pt. 1, Section A,Pt. 1, Section B. - Stamford, Conn. : Financial Accounting Standards Board , 1979
126 Public hearing held September 26 and 27, 1978 A,B. - Stamford, Conn. : Financial Accounting Standards Board , 1978
127 Position papers submitted in respect of Discussion Memorandum A,B. - Stamford, Conn. : Financial Accounting Standards Board , [1978]
128 Public hearing held April 4-April 5, 1978 Stamford, Conn. : Financial Accounting Standards Board , [1978]
129 Exposure draft : lessee's use of the interest rate implicit in the lesase / proposed statement of Financial Accounting Standards Stamford, Conn. : Financial Accounting Standards Board , c1978
130 Accounting for forward exchange contracts : an amendment of FASB statement no. 8. - Stamford, Conn. : Financial Accounting Standards Board , [1978]
131 Accounting for leases in a business combination : an interpretation of FASB statement no. 13. - Stamford, Conn. : Financial Accounting Standards Board , [1978]
132 Applicability of indefinite reversal criteria to timing differences : an interpretation of APB opinions no. 11 and 23. - Stamford, Conn. : Financial Accounting Standards Board , [1978]
133 Objectives of financial reporting by business enterprises : November 1978 Stamford, Conn. : Financial Accounting Standards Board , c1978
134 Economic consequences of financial accounting standards : selected papers, July 1978 Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation , c1978
135 An analysis of issues related to interim financial accounting and reporting : May 25, 1978 Stamford : FASB , c1978
136 Suspension of the reporting of earnings per share and segment information by nonpublic enterprises : an amendment of APB opinion no. 15 and FASB statement no. 14 Stamford, Conn. : Financial Accounting Standards Board , 1978
137 Changes in the provisions of lease agreement resulting from refundings of tax-exempt debt : an amendment of FASB statement no. 13 Stamford, Conn. : Financial Accounting Standards Board , 1978
138 Inception of the lease : an amendment of FASB statement no. 13 Stamford, Conn. : Financial Accounting Standards Board , 1978
139 Reporting segment information in financial statements that are preseneted in another enterprises's financial report : an amendment of FASB statement no. 14 Stamford, Conn. : Financial Accounting Standards Board , 1978
140 Financial accounting and reporting by oil & gas producing companies Pt. A - Pt. D. - Stamford, Conn. : Financial Accounting Standards Board , 1978
141 The impact of statement of financial accounting standards no. 8 on the foreign exchange risk management practices of American multinationals : an economic impact study / Thomas G. Evans, William R. Folks Jr. and Michael Jilling Stamford, Conn. : Fiancial Accounting Standards Board , 1978
142 An analysis of issues related to conceptual framework for financial accounting and reporting : objectives of financial reporting by nonbusiness organizations, June 15, 1978 Stamford : FASB , c1978
143 Accounting for certain service transactions : October 23, 1978 Stamford, Conn. : Financial Accounting Standards Board , c1978
144 Position papers submitted in respect of Discussion Memorandum A - F. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1977
145 Public hearing held July 27 through 30, 1977 A - D. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1977
146 Discussion memorandum on accounting by debtors and creditors when debt is restructured 1 - 7. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
147 Discussion memorandum on accounting by debtors and creditors when debt is restructured 1 - 4. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
148 Accounting for leases sec. A - sec. D. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
149 Clarification of definitions and accounting for marketable equity securities that become nonmarketable : an interpretation of FASB statement no. 12. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
150 Applying the lower of cost or market rule in translated financial statements : an interpretation of FASB statement no. 8. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
151 Accounting for income taxes in interim period an interpretation of APB opinion no. 28. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
152 Financial reporting for segments of A business enterprise 1,2,3. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
153 Letters of comment submitted in respect of discussion memorandum 1 - 5. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
154 Transcript of public hearing 1 - 6. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
155 Discussion memorandum on conceptual framework for financial accounting and reporting, elements of financial statements & their measurement hearing 8/1-2/77 1 - 6. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
156 FASB discussion memorandum conceptual framework for financial accounting and reporting pt. 3 - pt. 4C. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
157 Accounting by debtors and creditors for troubled debt restructurings Stamford, Conn. : Financial Accounting Standards Board , [1977]
158 Discussion memorandum on conceptual framework for financial accounting and reporting : elements of financial statements & their measurement hearing 8/1-2/77 [1],[2],[3]. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
159 Lesses guarantee of the residual value of leased property : an interpretation of FASB statement no. 13. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
160 Prior period adjustments pt. 1,pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
161 Accounting for leases-initial direct costs : an amendment of FASB statement no. 13. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
162 Financial reporting for segments of a business enterprise : interim financial statements : an amendment of FASB statement no. 14. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
163 Reporting accounting changes under AICPA statements of position : an interpretation of APB opinion no. 20. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
164 An analysis of issues related to accounting for interest costs : December 16, 1977 Stamford : Financial Accounting Standards Board , c1977
165 Field tests of financial reporting in units of general purchasing power / prepared by the staff of the Financial Accounting Standards Board Stamford, Conn. : FASB , 1977
166 Accounting for the translation of foreign currency transactions and foreign currency financial statements 3-1,3-2,3-3. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
167 Accounting for income taxes, oil & gas producing companies an amendment of APB opinion, no. 11 and 23 pt. 1A,pt. 1B,pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
168 Extension of "Grandfather" provisions for business combinations : an amendment of APB opinion, no. 16 Stamford, Conn. : Financial Accounting Standards Board , [1976]
169 Accounting for contingencies, transition method : an amendment of FASB statement no. 5. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
170 Classification of a short-term obligation repaid prior to being replaced by a long-term security : an interpretation of FASB statement no. 6. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
171 Accounting for certain marketable securities pt. 1,pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
172 Applying APB opinions no. 16 and 17, when a savings and loan association or a similar institution is acquired in a business combination accounted for by the purchase method : an interpretation of APB opinions no. 16, 17. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
173 Letters of comment submitted in respect of the FASB exposure draft of proposed statement of financial accounting standards, restructuring of debt in troubled loan situation (dated November 7, 1975), and, transcript of a public hearing held on December 12, 1975 Stamford, Conn. : Financial Accounting Standards Board , [1976]
174 Discussion memorandum, accounting and reporting for employee benefit plans 2-1,2-2. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
175 Discussion memorandum on accounting and reporting for employee benefit plans 2-1,2-2. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
176 Discussion memorandum : criteria for determining materiality pt. 2-1,pt. 2-2. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
177 Discussion memorandum : criteria for determining materiality pt. 2-1,pt. 2-2. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
178 Financial reporting in units of general purchasing power [1] - [5]. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
179 Interpretation of FASB statement no. 12. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
180 Reasonable estimation of the amount of a loss : an interpretation of FASB statement no. 5. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
181 Translation of unamortized policy acquisition costs by a stock life insurance company : an interpretation of FASB statement no. 8. - Stamford, Conn. : Financial Accounting Standards Board , [1976]
182 An analysis of issues related to accounting for business combinations and purchased intangibles : August 19, 1976 Stamford : Financial Accounting Standards Board , [1976]
183 An analysis of issues related to financial accounting and reporting in the extractive industries : December 23, 1976 / Financial Accounting Standards Board Stamford : Financial Accounting Standards Board , c1976
184 Scope and implications of the conceptual framework project : December 2, 1976 / [Financial Accounting Standards Board] Stambord, Conn. : FASB , c1976
185 An analysis of issues related to conceptual framework for financial accounting and reporting : elements of financial statements and their measurement : December 2, 1976 Stamford, Conn. : Financial Accounting Standards Board , c1976
186 Purchase method, development stage enterprises, computer software 1-1. - Stamford, Conn. : Financial Accounting Standards Board , [1975]
187 Reporting gains and losses from extinguishment of debt an amendment of APB opinion no. 30. - Stamford, Conn. : Financial Accounting Standards Board , [1975]
188 Accounting for contingencies Stamford, Conn. : Financial Accounting Standards Board , [1975]
189 Classification of short-term obligations expected to be refinanced : an amendment of ARB no. 43, ch. 3A. - Stamford, Conn. : Financial Accounting Standards Board , [1975]
190 Accounting and reporting by development stage enterprises Stamford, Conn. : Financial Accounting Standards Board , [1975]
191 Financial statements of established operating enterprises : an interpretation of FASB statement no. 7. - Stamford, Conn. : Financial Accounting Standards Board , [1975]
192 An analysis of issues related to accounting and reporting for employee benefit plans : October 6, 1975 Stamford, Conn. : Financial Accounting Standards Board , [1975]
193 An analysis of issues related to criteria for determining materiality : March 21, 1975 Stamford, Conn. : Financial Accounting Standards Board , [1975]
194 Position papers submitted in respect of Discussion Memorandum A,B. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1974
195 Public hearing : April 23-24, 1974 / Financial Accounting Standards Board Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1974
196 Position papers in respect of FASB Discussion Memorandum, an analysis of issues related to accounting for research and development and similar costs Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1974?]
197 Position papers in respect of FASB Discussion Memorandum, an analysis of issues related to accounting for foreign currency translation Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1974?]
198 Transcript of public hearing held March 15, 1974 Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1974?]
199 Public hearing June 10-11, 1974 in respect of FASB Discussion Memorandum, an analysis of issues related to accounting for foreign currency translation Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1974?]
200 Position papers in respect of FASB Discussion Memorandum, an analysis of issues related to accounting for future losses Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1974?]
201 Public hearing May 13, 1974 in respect of FASB Discussion Memorandum, an analysis of issues related to accounting for future losses Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , [1974?]
202 Position papers submitted in respect of Discussion Memorandum A,B,C. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1974
203 Public hearing held: November 18-21, 1974 A,B. - Photo reprint ed. - Stamford, Conn. : Financial Accounting Standards Board , 1974
204 FASB interpretation, no. 2-29 Stamford, Conn. : Financial Accounting Standards Board , 1974
205 Foreign currency translation 1-1. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
206 Transcript of public hearing-held, March 15, 1974 Stamford, Conn. : Financial Accounting Standards Board , [1974]
207 Discussion memorandum, accounting for future losses : position papers pt. 1. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
208 An interpretation of APB Opinion no. 20. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
209 Position papers submitted in respect of discussion memorandum Stamford, Conn. : Financial Accounting Standards Board , [1974]
210 Reporting the effects of general price-level changes in financial statements : position papers pt. 1. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
211 Discussion memorandum, accounting for future losses : transcript pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
212 Imputing interest on debt arrangements made under the Federal Bankrupcy Act Stamford, Conn. : Financial Accounting Standards Board , [1974]
213 Discussion memorandum : foreign currency translation pt. 1,pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
214 Discussion memorandum on financial reporting for segments of a business enterprise, [dated May 22, 1974] pt. 1A - pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
215 Discussion memorandum on conceptual framework for accounting and reporting : consideration of the report of the study group on the objectives of financial statements, dated June 6, 1974 pt. 1-1 - pt. 2-2. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
216 Discussion memorandum, accounting for leases pt. 1A - pt. 2B. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
217 Accounting for the cost of pension plans subject to the employee : Retirement income security act of 1974 1-1. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
218 Accounting for research and development costs 2-1,2-2. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
219 Reporting accounting changes in interim financial statements 1-1. - Stamford, Conn. : Financial Accounting Standards Board , [1974]
220 Exposure draft / proposed Statement of Financial Accounting Standards [1 : 1974-78]. - Stamford, Conn. : Financial Accounting Standards Board , 1974
221 FASB discussion memorandum 1 : 1974-75,2 : 1976,3 : 1976-78. - Stamford, Conn. : Financial Accounting Standards Board , 1974-1976
222 Request for views : open letter, July 12, 1973 1-1. - Stamford, Conn. : Financial Accounting Standards Board , [1973]
223 Statement of financial accounting standards no. 1-8 - no. 35. - Stamford : Financial Accounting Standards Board , 1973-1980
224 Public record / Financial Accounting Standards Board Stamford, Conn. : FASB (Financial Accounting Standards Board)
225 FASB invitation to comment Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation
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