- FASB Statements
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FASB Statements
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FASB — Financial Accounting Standards Board (FASB) The designated organisation in the private sector for establishing standards of financial accounting and reporting in the US. These standards govern the preparation of financial reports. They are… … Law dictionary
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 FASB Interpretations — FASB Interpretations are published by the Financial Accounting Standards Board (FASB). They extend or explain existing standards (primarily published in Statements of Financial Accounting Standards). Interpretations are a part of the U.S.… … Wikipedia
FASB — Financial Accounting Standards Board (FASB) ist eine Organisation, welche die Rechnungslegungsstandards in den US GAAP setzt. Das FASB ist eine privatrechtliche Organisation, die 1972 gegründet wurde und im Folgejahr ihre Tätigkeit aufnahm. Das… … Deutsch Wikipedia
FASB — Financial Accounting Standards Board. Sets accounting standards for U.S. firms. The New York Times Financial Glossary Financial Accounting Standards Board (FASB) An accounting industry organization; part of the Financial Accounting Foundation.… … Financial and business terms
Statements of Financial Accounting Standards — SFAS Accounting and *financial reporting standards issued by the *Financial Accounting Standards Board. The SFAS are the main source of U.S. *Generally Accepted Accounting Principles, and are issued after due process and consultation with… … Auditor's dictionary
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,… … Wikipedia
Financial Accounting Standards Board (FASB) — 1. Charakterisierung: Als Reaktion auf die Weltwirtschaftskrise in den frühen 30er Jahren wurde in den USA durch den Securities Act von 1933 die Börsenaufsichtsbehörde ⇡ SEC gegründet. Diese hat u.a. die Aufgabe, Rechnungslegungsvorschriften für… … Lexikon der Economics
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
Financial Accounting Standards Board — FASB The U.S. accounting standards setting organization. Based in Norwalk, CT, the FASB was established in 1973 as successor to the *Accounting Principles Board. The FASB’s Web site states that its mission is to establish and improve standards of … Auditor's dictionary
Hierarchy Of GAAP — An outline for determining the most appropriate sources for obtaining guidance on U.S. generally accepted accounting principles. The applicable hierarchy of GAAP that applies to nongovernmental entities is laid out by the Financial Accounting… … Investment dictionary
