the Financial Accounting Standards Board (FASB) issued its two most recent standards: FAS No. 130, "Reporting Comprehensive Income," and FAS No. 131, "Disclosures about Segments of an Enterprise and Related Information." Each of these standards is effective for years beginning after December 15,1997
Segments, comprehensive income, and derivatives accounting on the horizon
✍ Scribed by Paul Munter
- Publisher
- John Wiley and Sons
- Year
- 1997
- Tongue
- English
- Weight
- 213 KB
- Volume
- 8
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
✦ Synopsis
he tenure of Dennis Beresford as chairman of the Financial Accounting Standards Board (FASB) draws to a close on June T 30,1997. Mr. Beresford completed his second term as a member of the FASB and, according to that body's rules, is not eligible for reappointment. In part due to his impending departure, the FASB is attempting to complete some important agenda items in short order. Among these projects are comprehensive income, segment reporting, and derivatives and hedging.
📜 SIMILAR VOLUMES
## Changes in Business Combinations Accounting May Be on the Horizon T he Financial Accounting Standards Board (FASB) began its project on business combinations in August 1996. It issued a Special Report related to the project in June 1997. In its most recent agenda-as of July 1, 1998-the FASB is
## Abstract Two series of poly(ether urethane)s and one series of poly(ester urethane)s were synthesized, containing, respectively, poly(oxytetramethylene) diol (PTMO) of __M__~__n__~ = 1000 and 2000 and poly(ε‐caprolactone) diol of __M__~__n__~ = 2000 as soft segments. In each series the same hard
## Abstract Long‐chain heteroatom‐containing telechelic diols with 29–32 atoms in the backbone were synthesized by a one‐step, free‐radical telomerization of 10‐undecene‐1‐ol with commercially available __α__,__ω__‐dithiols. The oxygen and sulfur atoms caused a decrease in the melting point and ent