Equity or Liabilities ? SFAS No. 150, May 2003 “Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity” FASB Staff Position FAS
Author: accta
–> FSP FAS 157-4, April 2009 Fair Value Measurements when the Markets are not Active FASB Staff Position FAS 157-4, April 2009 “Determining Fair Value
List of updates to the codification topic 820 January 2010 Accounting Standards Update (ASU) No. 2010-06 was issued –> Improving disclosures about fair value measurements
Exit or Disposal Cost Obligations SFAS 146, June 2002 “Accounting for Costs Associated with Exit or Disposal Activities” Exit or disposal cost obligations 1. Costs
Website Development Costs EITF Issue No. 00-2 “Accounting for Web Site Development Costs” AICPA SOP 98-1 “Accounting for the Costs of Computer Software Developed or
Standards before U.S. GAAP Codification SFAS 87, December 1985 –> Employers’ Accounting for Pensions SFAS 88, December 1985 –> Employers’ Accounting for Settlements and Curtailments