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- Material Type
- 図書
- Title
- Publication, Distribution, etc.
- Publication Date
- 1974-
- Publication Date (W3CDTF)
- 1974
- Place of Publication (Country Code)
- us
- Target Audience
- 一般
- Related Material
- Applicability of FASB statement no. 2 to development stage enterprises : an interpretation of FASB statement no. 2Applying FASB statement no. 34 to oil and gas producing operations accounted for by the full cost method : an interpretation of FASB statement no. 34Accounting for the cost of pension plans subject to the employee retirement income security act of 1974 : an interpretation of APB opinion no. 8Application of FASB statement no. 12 to personal financial statements : an interpretation of FASB statement no. 12Imputing interest on debt arrangements made under the federal bankruptcy act : an interpretation of APB opinion no. 21Classification of a short-term obligation repaid prior to being replaced by a long-term security : an interpretation of FASB statement no. 6Applying 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 and 17Application of percentage limitations in recognizing investment tax credit : an interpretation of APB opinions no. 2, 4, and 11Reporting accounting changes under AICPA statements of position : an interpretation of APB opinion no. 20Accounting for purchase of a leased asset by the lessee during the term of the lease : an interpretation of FASB statement no. 13Accounting for an unused investment tax credit : an interpretation of APB opinions no. 2, 4, 11, and 16Accounting for leases in a business combination : an interpretation of FASB statement no. 13Reporting tax benefits realized on disposition of investments in certain subsidiaries and other investees : an interpretation of APB opinions no. 23 and 24Consolidation of a parent and its subsidiaries having different balance sheet dates : an interpretation of FASB statement no. 12Accounting changes related to the cost of inventory : an interpretation of APB opinion no. 20Lesses guarantee of the residual value of leased property : an interpretation of FASB statement no. 13Criteria for applying the equity method of accounting for investments in common stock : an interpretation of APB opinion no. 18Leases involving only part of a building : an interpretation of FASB statement no. 13Treatment of stock compensation plans in EPS computations : an interpretation of APB opinion no. 15 and a modification of FASB interpretation no. 28Accounting for previously established allowance accounts : an interpretation of FASB statement no. 12Applicability of indefinite reversal criteria to timing differences : an interpretation of APB opinions no. 11 and 23Reasonable estimation of the amount of a loss : an interpretation of FASB statement no. 5Applicability of FASB statement no. 2 to computer software : an interpretation of FASB statement no. 2Accounting for exploratory wells in progress at the end of a period : an interpretation of FASB statement no. 19Accounting for involuntary conversion of nonmonetary assets to monetary assets : an interpretation of APB opinion no. 29Clarification of definitions and accounting for marketable equity securities that become nonmarketable : an interpretation of FASB statement no. 12Applicability of FASB statement no. 2 to business combinations accounted for by the purchase method : an interpretation of FASB statement no. 2Applying the lower of cost of market rule in translated financial statements : an interpretation of FASB statement no. 8Leases of certain property owned by a governmental unit or authority : an interpretation of FASB statement no. 13Changes in market value after the balance sheet date : an interpretation of FASB statement no. 12Disclosure of indirect guarantees of indebtedness of others : an interpretation of FASB statement no. 5Accounting for stock appreciation rights and other variable stock option or award plans : an interpretation of APB opinions no. 15 and 25Applying FASB statement no. 7 in financial statements of established operating enterprises : an interpretation of FASB statement no. 7Determining the measurement date for stock option, purchase, and award plans involving junior stock : an interpretation of APB opinion no. 25Translation of unamortized policy acquisition costs by a stock life insurance company : an interpretation of FASB statement no. 8Accounting for a loss on a sublease : an interpretation of FASB statement no. 13 and APB opinion no. 30Accounting for income taxes in interim periods : an interpretation of APB opinion no. 28Accounting for translation adjustments upon sale of part of an investment in a foreign entity : an interpretation of FASB statement no. 52
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- Data Provider (Database)
- 国立情報学研究所 : CiNii Research