Verfügbarkeit: FASB accounting standards codification

FASB accounting standards codification: 2011,4 Industry (topics 946 through 995), master glossary, topical index : pronouncements issued as of October 31, 2011

Gespeichert in:

Bibliographische Detailangaben
Format:	Buch
Sprache:	English
Veröffentlicht:	Norwalk, Conn. 2011
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	Getr. Zählung

Internformat

MARC


LEADER	00000nam a2200000 cc4500
001	BV040030193
003	DE-604
005	00000000000000.0
007	t
008	120404s2011 \|\|\|\| 00\|\|\| eng d
035			\|a (OCoLC)796193926
035			\|a (DE-599)BVBBV040030193
040			\|a DE-604 \|b ger \|e rakwb
041	0		\|a eng
049			\|a DE-703 \|a DE-473
245	1	0	\|a FASB accounting standards codification \|n 2011,4 \|p Industry (topics 946 through 995), master glossary, topical index : pronouncements issued as of October 31, 2011 \|c Financial Accounting Standards Board of the Financial Accounting Foundation
264		1	\|c 2011
264		1	\|a Norwalk, Conn.
300			\|a Getr. Zählung
336			\|b txt \|2 rdacontent
337			\|b n \|2 rdamedia
338			\|b nc \|2 rdacarrier
710	2		\|a Financial Accounting Foundation \|b Financial Accounting Standards Board \|e Sonstige \|0 (DE-588)219651-7 \|4 oth
773	0	8	\|w (DE-604)BV040030056 \|g 2011,4
856	4	2	\|m Digitalisierung UB Bamberg \|q application/pdf \|u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024887093&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA \|3 Inhaltsverzeichnis
999			\|a oai:aleph.bib-bvb.de:BVB01-024887093

Datensatz im Suchindex

_version_	1804149026558312449
adam_text	Industry 946 Financial Services—Investment Companies 10 Overall ................................................................................................ 997 00 Status ............................................................................................. 997 General ...................................................................................... 997 05 Overview and Background ............................................................. 997 General ...................................................................................... 997 15 Scope and Scope Exceptions ..........................................................1000 General ......................................................................................1000 20 Glossary ..........................................................................................1004 50 Disclosure ......................................................................................1006 General ..............................!.......................................................1006 55 Implementation Guidance and Illustrations .......■.......:..................1007 General ......................................................................................1007 65 Transition and Open Effective Date Information ..........................1056 General ......................................................................................1056 S15 Scope and Scope Exceptions .......................................... ................ 1057 General ...................................................................................... 1057 S20 Glossary........ ......................................................................... ......... 1057 S25 Recognition ....................................................................................1058 General .........................................................................-.............1058 S99 SEC Materials ............ ľ...... ... ..................... .....ľ...... ...... ....................1058 General ...............::....„...............................................................1058 20 Investment Company Activities ..........................................................1066 00 Status .............................................................................................1066 General ......................................................................................1066 05 Overview and Background .............................................................1066 General. .....................................................................................1066 15 Scope and Scope Exceptions ..........................................................1070 General ......................................................................................1070 Industry 989 Industry 20 Glossary ..........................................................................................1070 25 Recognition ....................................................................................1072 General ......................................................................................1072 30 Initial Measurement ...................................................................... 1075 General ......................................................................................1075 35 Subsequent Measurement ............................................................. 1075 General...: .................................................................................. 1075 40 Derecognition ................................................................................ 1077 General ...................................................................................... 1077 45 Other Presentation Matters ........................................................... 1077 General ...................................................................................... 1077 50 Disclosure ...................................................................................... 1079 General ......................................................................................1079 55 Implementation Guidance and Illustrations ................................. 1081 General ...................................................................................... 1081 205 Presentation of Financial Statements .................................................1082 00 Status ..............................................................................................1082 General........ ................................................................... л .........1082 05 Overview and Background .............................................................1082 General ......................................................................................1082 15 Scope and Scope Exceptions ..........................................................1082 General ......................................................................................1082 20 Glossary ................................................. 1082 45 Other Presentation Matters.. ........................................................1085 General ....................................................................................1085 50 Disclosure .................................................. ...............1087 General ..... v........... ......................;;„.;.....„..„ ..............1087 S45 Other Presentation Matters ...........................................................1094 General.... ....................... .... 1094 S50 Disclosure ...................... ■..;..... ..Ю94 General... ............................... 1O94 S99 SEC Materials ................................................_ . .... Ю95 General .............................................................................. , 1O95 Industry 990 Financial Services— Investment Companies 210 Balance Sheet .......................................... ............................................1099 05 Overview and Background .............................................................1099 General ......................................................................................1099 15 Scope and Scope Exceptions ..........................................................1099 General ......................................................................................1099 20 Glossary ..........................................................................................1099 45 Other Presentation Matters ........................................................... 1102 General ...................................................................................... 1102 50 Disclosure ...................................................................................... 1105 General ...................................................................................... 1105 55 Implementation Guidance and Illustrations ................................. 1110 General ...................................................................................... ilio S45 Other Presentation Matters ........................................................... 1114 General ...................................................................................... 1114 S50 Disclosure ...................................................................................... 1115 General ...................................................................................... 1115 S99 SEC Materials ..............,.................................................................. 1116 General ...................................................................................... 1116 225 Income Statement ............................................................................... 1123 05 Overview and Background .............................................:............... 1123 General ...................................................................................... 1123 15 Scope and Scope Exceptions .......................................................... 1123 General ...................................................................................;.. 1123 20 Glossary ...............................................;,;........................................ 1123 45 Other Presentation Matters ........................................................... 1123 General ....................................... -ľ............;·....1. ...... í..................... 1123 50 Disclosure ...................................................................................... 1127 General .............................................................;„.......;.. .....„..... 1127 S45 Other Presentation Matters ........................................................... 1127 General ...................................................................................... 1127 S50 Disclosure .........................................;............................................ 1128 General ...................................................................................... 1128 Industry 991 Industry S99 SEC Materials ................................................................................. 1128 General ..........................................»............................·.............. 1128 230 Statement of Cash Flows ..................................................................... 1136 05 Overview and Background ............................................................. 1136 General ..................:.......:........................................................... 1136 15 Scope and Scope Exceptions.. ........................................................ 1136 General ...................................................................................... 1136 45 Other Presentation Matters ........................................................... 1136 General ...................................................................................... 1136 55 Implementation Guidance and Illustrations ................................. 1136 General .............·........;..;„................:...;. .·.·................................... 1136 235 Notes to Financial Statements ............................................................ 1137 05 Overview and Background... .......................................................... 1137 General ...............................................·....................................... 1137 15 Scope and Scope Exceptions ..............................·............................ 1137 General...... ................................................................................ 1137 50 Disclosure ..................................................... . 4 .. 1137 General ................................................................._ ; 1137 S50 Disclosure ............................................................ : ......................... П38 General ........................................ ; ^138 S99 SECMaterials ................................................................................. 1139 General ............................................................... 1X39 305 Cash and Cash Equivalents ................................................................. 1145 05 Overview and Background ............................................................. 1145 General ......................................... ...л 1145 15 Scope and Scope Exceptions ..................................... ; .................... 1145 General ··.......·...........,................................................................ 1145 45 Other Presentation Matters ........................................................... 1145 General........ ............................................................................. 1145 310 Receivables ........................................ 1145 05 Overview and Background ....................................... ........ 1146 General ................................................................._................... 1146 Industry 992 Financial Services— Investment Companies 15 Scope and Scope Exceptions .......................................................... 1146 General ...................................................................................... 1146 20 Glossary .......................................................................................... 1146 45 Other Presentation Matters ........................................................... 1147 General ...................................................................................... 1147 S50 Disclosure .................................................................;.................... 1147 General ...................................................................................... 1147 S99 SEC Materials ................................................................................. 1148 General ..........................................................:........................... 1148 320 Investments—Debt and Equity Securities .....................:.................... 1152 00 Status ................................................................................;............ 1152 General .................................·.·.................................................... 1152 05 Overview and Background ..............................:.............................. 1152 General ...................................................................................... 1152 15 Scope and Scope Exceptions .......................................................... 1154 , General ...................................................................................... 1154 20 Glossary .......................................................................................... 1154 25 Recognition .................................................................................... 1156 General ...................................................................................... 1156 30 Initial Measurement ...................................................................... 1157 General ...........................................;.........................:.].............. 1157 35 Subsequent Measurement ............................................................. 1157 General ...................................................................................... 1157 40 Derecognition ................................................................................ 1160 General .................... ...л.....^.;...;. ....... ...J....;.... ........................... 1160 45 Other Presentation Matters ........................................................... 1160 General ...........L........ ...........;;.:.......... .л.........: .............;.........;.... іібо 50 Disclosure ...................................................................................... 1161 General ....................................................................................... 1161 Soo Status .....................................................;.......„..................:.;......... 1161 ·.· ; General ...................................................................................... 1161 S25 Recognition ....................................................;............................... HÓI General ...................................................................................... 1161 Industry 993 Industry S30 Initial Measurement ......................................................·............... ll62 General ...................................................................................... ll62 S35 Subsequent Measurement ............................................................. U62 General ...................................................................................... ll62 S45 Other Presentation Matters ..................................................·........ 1162 General ...................................................................................... 1162 S50 Disclosure ..........................................................................-........... 1163 General ........................................................................■■■■■·■■■..... 1163 S55 Implementation Guidance and Illustrations ................................. 1165 General.... .................................................................................. 1165 S99 SEC Materials ................................................................................. 1165 General ...................................................................................... 1165 323 Investments—Equity Method and Joint Ventures ............................. 1199 00 Status ............................................................................................. 1199 General ...................................................................................... 1199 05 Overview and Background ............................................................. 1199 General ......................................................................................1199 15 Scope and Scope Exceptions .......................................................... 1200 General ................................................................. ;¡ ...................1200 20 Glossary .......................................................................................... 1201 45 Other Presentation Matters ...........................................................1202 General ....................................................................................... 1202 50 Disclosure ......................................................................................1209 General .........................................................................;;...........1209 55 Implementation Guidance and Illustrations ................................. 1212 General ..................................................,.,................................. 1212 65 Transition and Open Effective Date Information .......................... 1215 General .................................................................................... 1215 405 Liabilities ........................................................................., .......... 1216 05 Overview and Background .............................................................1216 General .................................................................. ; .................. 1216 15 Scope and Scope Exceptions ....................................:..................... 1216 General ...................................................................... _........ 1216 Industry 994 Financial Services— Investment Companies 45. Other Presentation Matters ...................·........................................ 1216 General ...................................................................................... 1216 505 Equity .............................................-..................................................... 1217 05 Overview and Background ............................................................. 1217 General ...................................................................................... 1217 .15 Scope and Scope Exceptions .......................................................... 1217 General ...................................................................................... 1217 20 Glossary ................................................................................:......... 1217 50 Disclosure ...................................................................................... 1218 General ...................................................................................... 1218 55 Implementation Guidance and Illustrations .................................1220 General ...................................................................................... 1220 S50 Disclosure ...................................................................................... 1221 General ...................................................................................... 1221 605 Revenue Recognition.... ...................................................................... 1222 05 Overview and Background ............................................................. 1222 General .................:. .................:.................................................1222 15 Scope and Scope Exceptions .......................................................... 1224 General ........................................... V... ...i...:.... ;. . .. ............·......... 1224 20 Glossary ..........................................................................................1224 25 Recognition.. .............,...,................................................................., 1225 General .................................................................................._.-.... 1225 50 Disclosure ...........................................................................:.......... 1227 General ..........................................„;,........................................ 1227 740 Income Taxes... ...............,..............................................,....................1228 05 Overview and Background ...................,........................................ 1228 General ...........................·.......... ....w....... ......:,........................... 1228 .-, 15 Scope and Scope Exceptions ..........................................................1228 General................... .......................................................,...........1228 35 Subsequent Measurement .............................................................1228 General ......................................................................................1228 50 Disclosure .............................................................. ...í. ...................1228 General ......................................................................................1228 Industry 995 Industry 55 Implementation Guidance and Illustrations.... ............................. 1229 General ......................................................................................1229 S50 Disclosure ......................................................................................1229 General ................................................................·..................... 1229 810 Consolidation ......................................................................................1230 00 Status .............................................................................................1230 General ......................................................................................1230 05 Overview and Background .............................................................1230 General ......................................................................................1230 15 Scope and Scope Exceptions .......................................................... 1231 General ...................................................................................... 1231 20 Glossary .......................................................................................... 1231 45 Other Presentation Matters ........................................................... 1233 General ...................................................................................... 1233 50 Disclosure ...................................................................................... 1245 General ...................................................................................... 1245 55 Implementation Guidance and Illustrations .................................1248 General.. ....................................................................................1248 65 Transition and Open Effective Date Information .......................... 125З General ...................................................................................... 1253 830 Foreign Currency Matters ................................................................... 1254 05 Overview and Background.. ........................................................... 1254 General ..................................................................;................... 1254 15 Scope and Scope Exceptions ......................................................... 1255 General. ..................................................................................... 1255 20 Glossary ................................................_................._..... # ....._........... 1255 45 Other Presentation Matters ........................................................... 1255 General..... ..........;...................................................................... 1255 50 Disclosure ............................ ..1263 General ................................ ф 4 ..1263 55 Implementation Guidance and Illustrations ................................. 1264 General ....................................... >v ...... _ ; __ 1264 Industry 996
any_adam_object	1
building	Verbundindex
bvnumber	BV040030193
ctrlnum	(OCoLC)796193926 (DE-599)BVBBV040030193
format	Book
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01220nam a2200277 cc4500</leader><controlfield tag="001">BV040030193</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">120404s2011 \|\|\|\| 00\|\|\| eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)796193926</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040030193</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-473</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">FASB accounting standards codification</subfield><subfield code="n">2011,4</subfield><subfield code="p">Industry (topics 946 through 995), master glossary, topical index : pronouncements issued as of October 31, 2011</subfield><subfield code="c">Financial Accounting Standards Board of the Financial Accounting Foundation</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2011</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Norwalk, Conn.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Getr. Zählung</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">Financial Accounting Foundation</subfield><subfield code="b">Financial Accounting Standards Board</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)219651-7</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="w">(DE-604)BV040030056</subfield><subfield code="g">2011,4</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bamberg</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024887093&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-024887093</subfield></datafield></record></collection>
id	DE-604.BV040030193
illustrated	Not Illustrated
indexdate	2024-07-10T00:16:29Z
institution	BVB
institution_GND	(DE-588)219651-7
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-024887093
oclc_num	796193926
open_access_boolean
owner	DE-703 DE-473 DE-BY-UBG
owner_facet	DE-703 DE-473 DE-BY-UBG
physical	Getr. Zählung
publishDate	2011
publishDateSearch	2011
publishDateSort	2011
record_format	marc
spelling	FASB accounting standards codification 2011,4 Industry (topics 946 through 995), master glossary, topical index : pronouncements issued as of October 31, 2011 Financial Accounting Standards Board of the Financial Accounting Foundation 2011 Norwalk, Conn. Getr. Zählung txt rdacontent n rdamedia nc rdacarrier Financial Accounting Foundation Financial Accounting Standards Board Sonstige (DE-588)219651-7 oth (DE-604)BV040030056 2011,4 Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024887093&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	FASB accounting standards codification
title	FASB accounting standards codification
title_auth	FASB accounting standards codification
title_exact_search	FASB accounting standards codification
title_full	FASB accounting standards codification 2011,4 Industry (topics 946 through 995), master glossary, topical index : pronouncements issued as of October 31, 2011 Financial Accounting Standards Board of the Financial Accounting Foundation
title_fullStr	FASB accounting standards codification 2011,4 Industry (topics 946 through 995), master glossary, topical index : pronouncements issued as of October 31, 2011 Financial Accounting Standards Board of the Financial Accounting Foundation
title_full_unstemmed	FASB accounting standards codification 2011,4 Industry (topics 946 through 995), master glossary, topical index : pronouncements issued as of October 31, 2011 Financial Accounting Standards Board of the Financial Accounting Foundation
title_short	FASB accounting standards codification
title_sort	fasb accounting standards codification industry topics 946 through 995 master glossary topical index pronouncements issued as of october 31 2011
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024887093&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV040030056
work_keys_str_mv	AT financialaccountingfoundationfinancialaccountingstandardsboard fasbaccountingstandardscodification20114

Verfügbarkeit

Es ist kein Print-Exemplar vorhanden.

Fernleihe Bestellen Achtung: Nicht im THWS-Bestand! Inhaltsverzeichnis

MARC

Datensatz im Suchindex

Es ist kein Print-Exemplar vorhanden.

Ähnliche Einträge