Financial report survey

• Material Type: 図書
• Title: Financial report survey
• Publication, Distribution, etc.: American Institute of Certified Public Accountants
• Place of Publication (Country Code): us
• Text Language Code: en
• Target Audience: 一般
• Related Material: Illustrations of accounting policy disclosure : a survey of applications of APB opinion no. 22; https://cir.nii.ac.jp/crid/1130000793707035392; Illustrations of management reports on financial statements : a survey of the application of the Conclusions and recommendations of the AICPA Special Advisory Committee on Reports by Management; https://cir.nii.ac.jp/crid/1130000793917153152; Illustrations of auditor's reports on comparative financial statements : a survey of the application of SAS no. 15; https://cir.nii.ac.jp/crid/1130000794004088192; Illustrations of accounting for leases : a survey of the application ofFASB statement no. 13; https://cir.nii.ac.jp/crid/1130000794072506496; Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets : a survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value; https://cir.nii.ac.jp/crid/1130000794184323584; Illustrations of accounting and reporting by development stage enterprises : a survey of the application of FASB statement no. 7; https://cir.nii.ac.jp/crid/1130000794278435968; Updated illustrations of accounting policy disclosure : a survey of applications of APB opinion no. 22; https://cir.nii.ac.jp/crid/1130000794346549760; Illustrations of management's discussion and analysis of financial condition and results of operations : a survey of the application of item 303 of Regulation S-K and section 501 of the Codification of financial reporting policies of the Securities and Exchange Commission, as modified by Financial reporting release no. 36, isssued May 18, 1989; https://cir.nii.ac.jp/crid/1130000794439080576; Illustrations of cash-flow financial statements : a survey of the application of FASB statement no. 95; https://cir.nii.ac.jp/crid/1130000794852561152; Illustrations of selected proxy information : a survey of the application of SEC requirements to disclose auditors' services and management perquisites in proxy statements; https://cir.nii.ac.jp/crid/1130000794956346496; Illustrations of departures from the new standard auditor's report on financial statements of business enterprises : a survey of the application of SAS no. 58; https://cir.nii.ac.jp/crid/1130000795401127168; Illustrations of accounting for pensions and for settlements and curtailments of defined benefit pension plans : a survey of the application of FASB Statement nos. 87 & 88; https://cir.nii.ac.jp/crid/1130000795411933568; Illustrations of accounting for enterprises in unusual circumstances and reporting on them by independent accountants; https://cir.nii.ac.jp/crid/1130000795771811584; Updated illustrations of management's discussion and analysis of financial condition and results of operations : a survey of the application of recently amended Rules 14a-3 and 14c-3 of the Securities and Exchange Act of 1934 in annual reports to shareholders; https://cir.nii.ac.jp/crid/1130000795850256640; Illustrations of the disclosure of related party transactions; https://cir.nii.ac.jp/crid/1130000796018737920; Illustrations of accounting for income taxes : a survey of the application of FASB statement no. 109; https://cir.nii.ac.jp/crid/1130000796115113472; Illustrations of the disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk : a survey of the application of FASB statement no. 105; https://cir.nii.ac.jp/crid/1130000796360889984; Illustrations of the disclosure of unaudited financial information in audited financial statements; https://cir.nii.ac.jp/crid/1130000796646679040; Illustrations of accounting for marketable equity securities : a survey of the application of FASB statement no. 12; https://cir.nii.ac.jp/crid/1130000797479228416; Illustrations of the disclosure of subsequent events : a survey of the application of section 560 of statement on auditing standards no. 1; https://cir.nii.ac.jp/crid/1130000797558276992; Quasi-reorganizations : a survey of quasi-reorganizations disclosed in corporate annual reports to shareholders; https://cir.nii.ac.jp/crid/1130000797864287616; Illustrations of the disclosure of "pro forma" calculations : a survey of the application of certain sections of APB opinion nos. 15, 16, and 20, and SAS no. 1; https://cir.nii.ac.jp/crid/1130000798341929216; Updated illustrations of the disclosure of related party transactions : a survey of the application of FASB statement no. 57; https://cir.nii.ac.jp/crid/1130282268803808256; Illustrations of the summary of operations and related management discussion and analysis : a survey of the application of rules 14a-3 and 14c-3 of the Securities exchange act of 1934 in annual reports to shareholders; https://cir.nii.ac.jp/crid/1130282268935740544; Illustrations of accounting policy disclosure : a survey of the applications of APB opinion no. 22; https://cir.nii.ac.jp/crid/1130282269336888448; Illustrations of pro forma financial statements that reflect subsequent events; https://cir.nii.ac.jp/crid/1130282269471310336; Illustrations of interperiod tax allocation : a survey of applications of APB opinion nos. 11, 23, 24, 25 and SEC release no. 149; https://cir.nii.ac.jp/crid/1130282269703092352; Illustrations of accounting for in substance defeasance of debt : a survey of the application of FASB statement no. 76; https://cir.nii.ac.jp/crid/1130282269706474880; Illustrations of accounting for innovative financing arrangements; https://cir.nii.ac.jp/crid/1130282269762416512; Illustrations and analysis of disclosures of pension information : a survey of the application of the requirements of FASB statement no. 36, an amendment of APB opinion no. 8; https://cir.nii.ac.jp/crid/1130282269917925248; Illustrations of foreign currency translation : a survey of the application of FASB statement no. 52; https://cir.nii.ac.jp/crid/1130282269965781760; Illustrations of accounting for income taxes : a survey of the application of FASB statement no. 96; https://cir.nii.ac.jp/crid/1130282270040306176; Illustrations of accounting for contingencies : a survey of the application of FASB statements nos. 5 and 11; https://cir.nii.ac.jp/crid/1130282270137757056; Illustrations of financial reporting by entities in reorganization under the bankruptcy code : a survey of the application of AICPA SOP 90-7; https://cir.nii.ac.jp/crid/1130282270153708928; Illustrations of the presentation of financial information about consolidated nonhomogeneous subsidiaries : a survey of the application of FASB statement no. 94; https://cir.nii.ac.jp/crid/1130282270565064448; Illustrations of the disclosure by financial institutions of certain information about debt securities held as assets : a survey of the application of SOP 90-11; https://cir.nii.ac.jp/crid/1130282270576304256; Illustrations of disclosures about fair value of financial instruments : a survey of the application of FASB statement no. 107; https://cir.nii.ac.jp/crid/1130282270651635456; Illustrations of "push down" accounting; https://cir.nii.ac.jp/crid/1130282270728633856; Illustrations of accounting for joint ventures : a survey of the application of various methods of accouunting for joint ventures in the financial statements of venturers; https://cir.nii.ac.jp/crid/1130282270901872512; Illustrations and analysis of disclosures of inflation accounting information : a survey of the application of the requirements of FASB statements nos. 33, 39, 40, and 41; https://cir.nii.ac.jp/crid/1130282271230623616; Updated illustrations of reporting accounting changes : a survey of the application of APB Opinion No. 20, as amended; https://cir.nii.ac.jp/crid/1130282271252438016; Illustrations of accounting for environmental costs : a survey of the application of FASB statement no. 5 as it applies to accounting for costs to comply with governmental regulations to protect the environment; https://cir.nii.ac.jp/crid/1130282271253325696; Illustrations of accounting for certain investments in debt and equity securities : a survey of the application of FASB statement no. 115; https://cir.nii.ac.jp/crid/1130282271458324224; Updated illustrations of departures from the auditor's standard report : a survey of the application of Statement on auditing standards no. 2, as amended; https://cir.nii.ac.jp/crid/1130282271617774464; Illustrations of Reporting the results of operations : a survey of reporting under APB opinion no. 30; https://cir.nii.ac.jp/crid/1130282271917181568; Illustrations of accounting for postemployment benefits : a survey of the application of FASB statement no. 112; https://cir.nii.ac.jp/crid/1130282271943250432; Illustrations of the disclosure of related-party transactions : a survey of the application of FASB statement no. 57; https://cir.nii.ac.jp/crid/1130282272080803712; Illustrations of compliance findings in single audit reports of local governmental units : a survey of reporting under the Single Audit Act of 1984 and OMB circular A-128; https://cir.nii.ac.jp/crid/1130282272284974976; Illustrations of accounting for employee benefits; https://cir.nii.ac.jp/crid/1130282272383696256; Illustrations of accounting for postretirement benefits other than pensions : a survey of the application of FASB statement no. 106; https://cir.nii.ac.jp/crid/1130282272633660928; Illustrations of accounting for debt under four pronouncements : a survey of the application of APB opinion no. 26 and FASB statement nos. 4, 6, and 15; https://cir.nii.ac.jp/crid/1130282272673633536; Illustrations of the statement of changes in financial position : a survey of reporting under APB opinion no. 19; https://cir.nii.ac.jp/crid/1130282272893628160; Illustrations of Reporting the results of operations : a survey of the recent application of APB opinion 30; https://cir.nii.ac.jp/crid/1130282272909735680; Illustrations of departures from the auditor's standard report : a survey of the application of statement on auditing standards no. 2; https://cir.nii.ac.jp/crid/1130282273130646272
• Related Material (URI): https://ci.nii.ac.jp/ncid/BA03579772#entity
• Data Provider (Database): 国立情報学研究所 : CiNii Research
• Original Data Provider (Database): CiNii Books; https://ci.nii.ac.jp/books
• NCID: https://ci.nii.ac.jp/ncid/BA03579772 : BA03579772

Table of Contents

Illustrations of accounting policy disclosure : a survey of applications of APB opinion no. 22

Illustrations of management reports on financial statements : a survey of the application of the Conclusions and recommendations of the AICPA Special Advisory Committee on Reports by Management

Illustrations of auditor's reports on comparative financial statements : a survey of the application of SAS no. 15

Illustrations of accounting for leases : a survey of the application ofFASB statement no. 13

Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets : a survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value