CHANGES PROPOSED IN ACCOUNTING FOR INCOME TAXES
- FIN 48: New Accounting Rule Is Making an Impact. Koegel, John // Community Banker;Apr2007, Vol. 16 Issue 4, p28
The article offers information on the implications of the Financial Accounting Standards Board Interpretation Number (FIN) 48, or Accounting For Uncertainty Income Tax, to the business sector. FIN 48 does not define up to what extent can organizations rely on the past administrative practice of...
- EITF Issue No. 06-11: Accounting for Income Tax Benefits of Dividends on Share-Based Payment Awards/EITF Issue No. 07-1: Accounting for Collaborative Arrangements Related to the Development and Commercialization of Intellectual Property/EITF Issue No... // GAAP Update Service;6/15/2007, Vol. 7 Issue 11, p1
This issue presents several pronouncements of the U.S. Federal Accounting Standards Board's (FASB) Emerging Issues Task Force (EITF) including EITF Issue Number 06-11 on Accounting for Income Tax Benefits of Dividends on Share-Based Payment Awards and EITF Issue Number 07-1 on Accounting for...
- Fair Value Measurements. Williams, Jan R.; Carcello, Joseph V. // Miller GAAP Update Service;9/15/2004, Vol. 4 Issue 17, p1
Provides information on Fair Value Measurements, the proposed statement of the U.S. Financial Accounting Standards Board which provides guidance for how to measure fair value. Disclosures that would be expanded by the proposed standard related to the use of fair value measurements to assets and...
- FASB holds hearings on proposals for derivative accounting and comprehensive income. // CPA Journal;Jan1997, Vol. 67 Issue 1, p12
Reports that the Federal Accounting Standards Advisory Board held hearings on proposals for derivative accounting and comprehensive income. Objections for hedging transactions; Opposition for comprehensive income per share.
- New Federal Accounting Standard Advisory Board (FASAB) named. Bogan, Lucy // Armed Forces Comptroller;Spring91, Vol. 36 Issue 2, p35
Reports on the appointment of members of the Federal Accounting Standards Advisory Board (FASAB). Includes Elmer B. Staats as chairman; James L. Blum; Donald H. Chapin; Susan Gaffney; Martin Ives; William L. Kendig; Cornelius E. Tierney; Alvin Tucker; Ronald S. Young.
- Just one step too far? Keegan, Mary // Accountancy;Jan1997, Vol. 119 Issue 1241, p70
The article comments on the implications of the revision of the International Accounting Standards (IAS) Committee's IAS 12 on income taxes. Under the revised IAS 12, companies whose financial statements comply with IAS must record the potential tax effects of every transactions. Deferred tax...
- FASAB gets down to basics for federal gov't accounting. Cheney, Glenn // Accounting Today;7/24/2006, Vol. 20 Issue 13, p14
Provides information on a concepts statement exposure draft on the definitions and recognition of the elements of accrual-basis financial statements issued by the U.S. Federal Accounting Standards Advisory Board (FASAB). Basic concepts covered in the proposed statement; Comparison of the...
- FASAB Proposal. // Practical Accountant;Jul2001, Vol. 34 Issue 7, p21
Focuses on the Reporting Corrections of Errors and Changes in Accounting Principles, an accounting standard proposal by the Federal Accounting Standards Advisory Board in the United States.
- Notice of Issuance of Statement of Federal Financial Accounting Standard 42. Jackson, Charles // Federal Register (National Archives & Records Service, Office of;5/3/2012, Vol. 77 Issue 86, p26278
The article offers information on a notice issued by the U.S. Federal Accounting Standards Advisory Board to declare the issuance of the statement of Federal Financial Accounting Standard.