The proposals are part of the short-term convergence project that the IASB is conducting jointly with FASB, which also has issued a revised Exposure Draft of a proposed Statement of Financial Accounting Standards, Earnings per Share an amendment of
FASB Statement No.
FIN 48 "Accounting for Uncertainty in Income Taxes--an Interpretation of
FASB Statement No.
Here's how we composed and distributed advance and final notice of
FASB Statement no.
On July 14, 2005, the Financial Accounting Standards Board (FASB) issued an exposure draft of a proposed interpretation of
FASB Statement No.
The article questions whether certain technical corrections made in
FASB Statement No.
Section 1 is a summary of the key provisions of
FASB Statement No.
Separately, on May 22 the FASB issued
FASB Statement No.
Entities are permitted to apply the FSP early to financial statements not yet issued and retrospectively in accordance with
FASB Statement no.
FEI's Committee on Corporate Reporting (CCR) has written to the Financial Accounting Standards Board (FASB) to endorse a proposed FASB staff position (FSP), Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards, related to stock-based compensation as defined in
FASB Statement No.
According to proposed FSP Financial Accounting Statement (FAS) 109-a, the manufacturing deduction should be accounted for as a special deduction under the rules of
FASB Statement No.
Among the categories of detailed schedules are valuation allowances for deferred tax assets and contingent income and franchise tax liabilities recorded pursuant to
FASB Statement No.
Investors and other users of financial information have expressed concerns that current disclosures required in
FASB Statement No.
