List Of FASB Pronouncements
This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which comprise Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, constitute rules and guidelines in preparing, presenting, and reporting financial statements within the United States according to, and comprise a substantial part of the body of generally accepted accounting principles ("GAAP") in the U.S.
The SFAS have been superseded by the FASB Accounting Standards Codification (ASC). The codification is effective for interim and annual periods ending after September 15, 2009. All existing accounting standards documents are superseded by the ASC. All other accounting literature not included in the Codification is now deemed nonauthoritative.
Read more about List Of FASB Pronouncements: Statements of Financial Accounting Standards, Statements of Financial Accounting Concepts, List of FASB Interpretations, List of FASB Staff Positions, List of FASB Technical Bulletins
Famous quotes containing the words list of and/or list:
“Shea—they call him Scholar Jack—
Went down the list of the dead.
Officers, seamen, gunners, marines,
The crews of the gig and yawl,
The bearded man and the lad in his teens,
Carpenters, coal-passers—all.”
—Joseph I. C. Clarke (1846–1925)
“I made a list of things I have
to remember and a list
of things I want to forget,
but I see they are the same list.”
—Linda Pastan (b. 1932)