Current text 2006-2007
- ISBN: 9780470052556
- Editorial: John Wiley & Sons Limited
- Fecha de la edición: 2007
- Lugar de la edición: New York. Estados Unidos de Norteamérica
- Encuadernación: Rústica
- Medidas: 24 cm
- Volumen: 2
- Nº Pág.: 2367
- Idiomas: Inglés
The FASB current text is a topical integration of currently effective accounting and reporting standards. Material is drawn from "FASB Statements of Financial Accounting Standards and FASB Interpretations", "AICPA Accounting Research Bulletins" and "APB Opinions". Volume I (General Standards) contain those standards that are generally applicable to all enterprises. Volume II (Industry Standards) contain specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries. Each year, these manuals are updated to reflect changes in standards. It is intended as a supplement to a course in Intermediate Accounting, Advanced Accounting, or Accounting Theory. It is also available on the "Financial Accounting Research System (FARS) CD-ROM", ISBN 0-471-05260-0.
Elaborated by Financial Accounting Standards Board (FASB)
