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.
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|Authors:||Meeting, David T.; Law, David B.; Luecke, Randall W.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 184.1997, 2, p. 61-72
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.
Luecke, Randall W., (1998)
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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