翻訳と辞書 Words near each other ・ List of agricultural universities in India ・ List of Agriculture Commissioners of North Dakota ・ List of agriculture ministries ・ List of Agter Elke Man episodes ・ List of Agusan Catholic Education Association Schools ・ List of Ah My Buddha episodes ・ List of AHL seasons ・ List of Ahmadis ・ List of Ahmadiyya Muslim Community buildings and structures ・ List of Ahmadu Bello University alumni ・ List of Ahnenerbe institutes ・ List of Ai Yori Aoshi chapters ・ List of Ai Yori Aoshi characters ・ List of Ai Yori Aoshi episodes ・ List of AICPA Audit and Accounting Guides ・ List of AICPA Issues Papers ・ List of AIGA medalists ・ List of AIHL seasons ・ List of AIK Fotboll players ・ List of AIK IF seasons ・ List of Aikatsu! albums ・ List of Aikatsu! characters ・ List of Aikatsu! episodes ・ List of aikidoka ・ List of AILA awards ・ List of Aim for the Ace! episodes ・ List of AIPAC officers ・ List of Aiphanes species ・ List of Air America Radio affiliates ・ List of air carriers banned in the European Union Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク List of AICPA Issues Papers ： ウィキペディア英語版 List of AICPA Issues Papers AICPA Issues Papers new article content ... ==List of Issues Papers== The following list of AICPA Issues Papers have been compiled using the holdings of the University of Mississippi Libraries and the 2008 ''Technical Practice Aids'' section entitled "Issues papers of the Accounting Standards Division." Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or clarified by the Financial Accounting Standards Board." 〔American Institute of Certified Public Accountants. ''AICPA Technical Practice Aids as of June 1, 2008. (New York: The Institute, 2008). Pp. 28,00-28,004. 〕 Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing resolution, and (5) advisory conclusions.〔Beresford, Dennis R. "Emerging Problems: How the Profession is Coping." ''Journal of Accountancy, Vol. 151,Issue 2 (Feb. 1981), pp.57-60.〕 While Issues Papers were never enforceable standards, they became recognized (prior to the creation of the FASB Codification in 2009) as the fifth or lowest level in the GAAP Generally Accepted Accounting Principles (United States) hierarchy of standards 〔Hardin, Stuart. "Significant Changes to the GAAP Hierarchy," ''Outlook,'' Vol. 60 Issue 1 (Spring 1992), p. 40.〕 Issues Papers often offered guidance in areas too narrow for FASB's attention or when guidance was required in a more timely fashion than permitted by the formulation and issuance of a FASB statement.〔Beresford, Dennis R. "Emerging Problems: How the Profession is Coping." ''Journal of Accountancy, Vol. 151 (Feb. 1981), pp.57-60.〕 Issues Papers then gained a level of authority as practitioners followed their guidance and different agencies accepted their recommendations. The U. S. Securities and Exchange Commission (SEC) declared the 1984 Issues Paper, "Identification and Discussion of Certain financial Accounting and Reporting Issues Concerning LIFO Inventories," as authoritative in 1985. 〔"SEC Staff says AICPA Issues Paper on Lifo Inventories Has Authority." ''Journal of Accountancy,'' Vol. 159, Issue 5 (May 1985), p.12〕 The method of handling stock transaction in the 1980 Issues Paper, Accounting in Consolidation for Issuances of a Subsidiary Stock, was also accepted in 1983 by the SEC as acceptable practice.〔Rue, Joseph C. and Ara Volken. "Accounting for Subsidiary Stock Transactions."''National Public Accountant,'' Vol. 39,Issue 7 (July 1994), pp. 32-34, 46.〕 The 1986 Issues Paper, Accounting for Options, provided the "first definitive professional opinion on how to account for options. 〔Rude, Charles D. "Guidelines on Accounting for Options." ''Practical Accountant,'' Vol. 25, Issue 2 (February 1992), pp. 23-27〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「List of AICPA Issues Papers」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.