Avoiding the implementation costs of SFAS No. 130

Avoiding the implementation costs of SFAS No. 130

CPAs and financial statement preparers faced the implementation of up to 3 new FASB standards in calendar year 1998: SFAS No. 130, Reporting Comprehensive Incomes, SFAS No. 131, Disclosures About Segments of an Enterprise and related information, ans SFAS No. 132, Employers' Disclosures about P...

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Veröffentlicht in:The CPA journal (1975) 1999-06, Vol.69 (6), p.52
Hauptverfasser: Godwin, Norman H, Alderman, C Wayne
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
CPAs
Disclosure
Equity
FASB statements
Financial reporting
Financial statements
Net income
SFAS 130
SFAS 131
Shareholders equity
Stockholders
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Zusammenfassung:CPAs and financial statement preparers faced the implementation of up to 3 new FASB standards in calendar year 1998: SFAS No. 130, Reporting Comprehensive Incomes, SFAS No. 131, Disclosures About Segments of an Enterprise and related information, ans SFAS No. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits. The standard with the widest applicability is SFAS No. 130.
ISSN:0732-8435