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
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)
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.
Luecke, Randall W., (2002)
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