2007 Original Pronouncements

2007 Original Pronouncements

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These annual resources, intended for use in an Intermediate, Advanced, or Accounting Theory course, contain all the original pronouncements put forth by the FASB and AICPA. New Features: * Shading and sidebars alert readers when standards have been amended or superseded * Status pages identify source of any changes, other pronouncements affected, and principal effective date * EITF issues are cross-referenced to related pronouncementsStatement 52 addressed foreign exchange forward contracts, and Statement 80 addressed exchange-traded futures contracts. ... That is, only those Statements provided special accounting to permit a gain or loss on a derivative to be deferred ... may have qualified for special accounting if it was a purchased option with certain characteristics or an interest rate futures ... Different sources of analogy often conflicted, and a wide range of answers sometimes was deemed supportable, butanbsp;...

Title:2007 Original Pronouncements
Author:Financial Accounting Standards Board (FASB)
Publisher:Wiley - 2007


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