US Generally Accepted Accounting Principles (ASC 1-137)

Author: Prepared by the Financial Accounting Standards Board of the United States
Publisher:
Publication Date: 2002-01-01
Features: This volume includes the financial accounting standards issued by the Financial Accounting Standards Board (FASB) from its establishment in 1973 to June 1, 1999. Another volume (Volume II) includes the following materials published by the American Institute of Certified Public Accountants (AICPA) or its committees before June 1973, as well as those published by FASB from June 1973 to June 1, 1999: · Accounting Research Bulletins; · Accounting Principles Board Opinions; · Interpretations of Accounting Research Bulletins and Accounting Principles Board Opinions; · FASB Interpretations; · FASB Financial Accounting Concepts Statements; · FASB Technical Bulletins. If the accounting standards included in a paragraph have been amended or superseded, they are highlighted to alert readers. All deleted or superseded terms or sentences are highlighted. If the amendments to a paragraph or section are merely the addition of additional terms, sentences, and new footnotes, a vertical bold line is added to the left of the paragraph or section as a mark.