ARTICLES - Financial Reporting - ASSET IMPAIRMENT AND DISPOSAL - FASB issued a new statement that provides a single model entities can follow when accounting for long-lived assets they plan to dispose of. Statement no. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, replaces existing guidance.
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|Authors:||Luecke, Randall W. ; Meeting, David T.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 193.2002, 3, p. 49-62
ARTICLES - Financial Reporting - FUTURE CASH FLOW MEASUREMENTS - FASB issued guidance to help CPAs use future cash flows as the basis for accounting measurements at initial recognition, when making fresh-start measurements and with the interest method of amortization.
Meeting, David T., (2001)
ARTICLES - NPO Financial Reporting - RAISING OR HOLDING CONTRIBUTIONS FOR OTHERS - Under prior guidance, not-for-profit organizations have had difficulty determining what to report as assets, liabilities, contribution revenues and donation expenses. By issuing Statement no. 136, FASB has provided accounting standards for certain transactions where NPOs had thought guidance was lacking
Meeting, David T., (2000)
ARTICLES - Not-for-Profit Tax - TOWARD INCREASED ACCOUNTABILITY - The IRS introduced disclosure requirements designed to expand -- And standardize -- The information tax-exempt entities make available to the public
Luecke, Randall W., (1999)
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