HOW COMPANIES REPORT INCOME - Over time, businesses have used different income reporting concepts in preparing their financial statements. With Statement no. 130, the FASB has moved closer to an all-inclusive income determination method.
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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. 185.1998, 5, p. 45-56
Financial Reporting - SIMPLIFYING EPS - To make the earnings per share computation easier, the Financial Accounting Standards Board issued Statement no. 128. At the same time, it issued Statement no. 129, which covers disclosure of capital structure information. The International Accounting Standards Committee has issued similar statements.
Meeting, David T., (1997)
Meeting, David T., (1996)
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)
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