Fitch's Cohen Appointed to Federal Accounting Standards Advisory Board
- 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.
- Do We Need Sunset Requirements for FASB Pronouncements? Bublitz, Bruce; Kee, Robert // Journal of Accounting, Auditing & Finance;Winter84, Vol. 7 Issue 2, p123
This article examines the implications of an emphasis on rules in the discipline of accounting. Questions are raised as to whether the imposition of technical rules may result in the abdication of the practitioner's professional judgment. The article then examines ways of reducing this rule...
- FASB exposure draft sets standard for reporting comprehensive income. // hfm (Healthcare Financial Management);Sep96, Vol. 50 Issue 9, p12
Reports on the Federal Accounting Standards Board's issuance of an exposure draft that established standards for reporting comprehensive income and its components in a full set of general purpose financial statements. Definition of comprehensive income; Limitations of the proposed statement;...
- Consolidation Policy Project Shelved. // Practical Accountant;May2001, Vol. 34 Issue 5, p22
Focuses on the United States Federal Accounting Standards Advisory Board's decision to put on hold for the time being its efforts to develop new standards to determine which affiliates would be included in consolidated financial statements.
- Accounting & auditing report. // Practical Accountant;Jun2001, Vol. 34 Issue 6, p20
Reports developments related to the Federal Accounting Standards Advisory Board (FASAB) in the United States. Clearance from the statement dealing on capitalizing and expensing; Issuance of exposure draft for financing statement; Publication of the 'Business and Financial Reporting, Challenges...
- 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.
- New Model for Long-Lived Assets. // Practical Accountant;Dec2001, Vol. 34 Issue 12, p30
Reports on the project launched by the United States Federal Accounting Standards Advisory Board (FASB) designed to develop one accounting method for long-lived assets. Types of long-lived assets qualified under the accounting model; Broadening of the reporting of discontinued operations under...
- New FASAB chair. // Practical Accountant;Apr97, Vol. 30 Issue 4, p59
Reports on the naming of David Mosso as chairman of the nine-member Federal Accounting Standards Advisory Board. Responsibilities of the Board.