Last edited by Golrajas
Saturday, August 1, 2020 | History

1 edition of Public record, FASB technical bulletin no. 85-1 found in the catalog.

Public record, FASB technical bulletin no. 85-1

Public record, FASB technical bulletin no. 85-1

accounting for the receipt of Federal Home Loan Mortgage Corporation participating preferred stock.

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Published by Financial Accounting Standards Board in High Ridge Park, Stamford, Conn. (P.O. Box 3821, Stamford 06905-0821) .
Written in English

    Subjects:
  • Federal Home Loan Mortgage Corporation.,
  • Stock ownership -- Accounting -- Standards.

  • Edition Notes

    ContributionsFinancial Accounting Standards Board.
    Classifications
    LC ClassificationsHF5681.S85 P83 1985
    The Physical Object
    Pagination364 p. :
    Number of Pages364
    ID Numbers
    Open LibraryOL2560558M
    LC Control Number85082122

      The FASB adopted ASC Topic through its issuance of Accounting Standards Update No. , Financial Instruments—Overall (Subtopic ): Recognition and Measurement of Financial Assets and Financial Liabilities. The following describes the changes made to the Staff Accounting Bulletin Series that are presented at the end of this. The FASB's intent is to update the Codification Research System concurrent with the release of the results of standard-setting activities (Accounting Standards Updates as discussed later in this Notice) to ensure that users have the benefit of the most current content.

    The Financial Accounting Standards Board has authorized its staff to prepare FASB Technical Bulletins to provide guidance on certain financial accountin g and reporting problems on a timely basis, pursuant to the procedures described in FASB Technical Bulletin No. 79 -1 (Revised), Purpose and Scope of FASB Technical Bulletins and Procedures for. On Octo , the American Institute of Certified Public Accountants’ (AICPA) Council designated the FASAB as the accounting standards-setting body The AICPA Council designated the Financial Accounting Standards Board (FASB) as the standards-setter for the private sector in and the B. The FASAB Technical Bulletins.

    Based on available information, the organizational structure, operating activities, and procedures of the FAF and FASB meet the criteria in section the Sarbanes-Oxley Act. 19 In addition, the Commission has determined that the FASB has the capacity to assist the Commission in fulfilling the requirements of subsection 19(a) of the Securities. Financial Accounting Standards Board. develops accounting standards, establish, and improve standards of financial accounting and reporting for the guidance and education of the public. FASB technical bulletins. provide timely guidance on selected issues, staff positions are now used in lieu of technical bulletins.


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Public record, FASB technical bulletin no. 85-1 Download PDF EPUB FB2

Accounting for the Receipt of Federal Home Loan Mortgage Corporation Participating Preferred Stock. Status Issued: March Effective Date: For financial statements issued after Mafor fiscal years ending after December 1,and for interim periods within such years.

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New Hampshire Technical Institute is a public two-year commu- room, board, books and miscellaneous expenses). Before a Certificate of Eligibility for an F-1 visa (I) can be issued, applicants must have submitted all documents for details on the Financial Aid Bulletin Board in the Tech Center, across from the Admissions Office.

Public record, FASB technical bulletin no. Accounting for operating leases with scheduled rent increases. Published by Financial Accounting Standards Board in Stamford, Conn. (P.O. BoxStamford ). Written in English. FASB Response to COVID The FASB is here to help.

This page provides an overview of the Board’s response and selected resources. Feature Pane - FASB Response to COVID - More Link. FASB Technical Bulletin No.

(R) FTB (R) Status Page Purpose and Scope of FASB Technical Bulletins and Procedures for Issuance June Financial Accounting Standards Board of the Financial Accounting Foundation MERRITT 7, P.O. BOXNORWALK, CONNECTICUT Technical BulletinAccounting for Federal Natural Resources Other Than Oil and Gas (PDF) Technical BulletinExtended Deferral of the Effective Date of Technical BulletinRecognition and Measurement of Asbestos-Related Cleanup Costs (PDF) Technical BulletinIntragovernmental Exchange Transactions (PDF).

FASB Technical Bulletin No. Note: This Technical Bulletin has been completely superseded FTB Status Page Accounting for the Reduction in the Tax Basis of an Asset Caused by the Investment Tax Credit July Financial Accounting Standards Board of the Financial Accounting Foundation.

Technical Bulletin Exposure Draft June 1, Introduction. Purpose This technical bulletin is intended to clarify the responsibility of all federal entities to report liabilities and related expenses arising from friable and nonfriable asbestos-related cleanup costs.

Scope This technical bulletin clarifies and elaborates on, but does not. Technical Bulletin Page 4 - Technical Bulletin FASAB Handbook, Version 18 (06/19) 7. SFFAS 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting, paragraph 33 defines exchange revenue as "inflows of resources to a Government entity that the entity has earned.

FASB Technical Bulletin Technical bulletins published prior to the release of the Accounting Standards Codification are available on the FASB website page for Pre-Codification Standards.

The technical bulletins were also included in the Original Pronouncements looseleaf service which ceased publication in In Junethe FASB issued ASC update No. Comprehensive Income (Topic ), Presentation of Comprehensive Income.

The FASB decided to eliminate the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity, among other amendments in this update. other standards. For example, FASB Statement No.Amendment of Statement on Derivative Instruments and Hedging Activities, is an amendment of FASB Statement No.

Accounting for Derivative Instruments and Hedging Activities, so the content of Statement is included through the as-amended version of Statement FASB Accounting Standards Codification™ Janu (v ) FASB Accounting Standards Codification™ Welcome to the Financial Accounting Standards Board (FASB) Accounting Standards Codification™ (Codification).

The Codification is the result of a major four-year project involving over people from multiple entities. Issues Discussed by FASB Emerging Issues Task Force (EITF) Affects: Nullifies EITF Issue No.

Interpreted by: Paragraphs 1 and 2 interpreted by EITF Issue No. Related Issues: No EITF Issues Abbreviations for Accounting Pronouncements. FAS - FASB Statements FIN - FASB Interpretations FTB - FASB Technical Bulletins APB - APB Opinions. The FASB Accounting Standards Codification simplifies user access to all authoritative U.S.

generally accepted accounting principles (GAAP) by providing all the authoritative literature related to a particular Topic in one place. The term authoritative includes all level AD GAAP that has been issued by a standard setter.

The content in the Codification is organized by Topic, Subtopic, Section. The Company has no oil and gas projects in production as of Octoand the asset retirement obligations are usually created as part of the production process. Accordingly, at Octothe Company had no asset retirement obligations.

INCOME TAX. The Company accounts for income taxes under ASCIncome Taxes. FASB Technical Bulletin No. Classification as Monetary or Nonmonetary Items. FASB Technical Bulletin No. Applicability of FASB Statements 21 and 33 to Certain Brokers and Dealers in Securities, is amended to delete any reference to Statement.

Summary: This Update supersedes SEC paragraphs pursuant to the SEC Staff Accounting Bulletin No.which brings existing guidance into conformity with FASB ASCInvestments-Equity Securities, and SEC Release No.which removed Regulation S-X Rule 3A, Special Requirements as to Public Utility Holding Companies.This Statement supersedes FASB Technical Bulletin No.Computer Software Costs.

Effective Date and Transition This Statement shall be effective for financial statements for fiscal years beginning after Decem and shall be applied to .Bulletin No. Date Details; SAB Nov. 19, Staff Accounting Bulletin No. This staff accounting bulletin updates portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to align the staff's guidance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") TopicFinancial Instruments - Credit Losses.