A Guide to Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Title | A Guide to Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities PDF eBook |
Author | |
Publisher | |
Pages | 364 |
Release | 1997 |
Genre | Assets (Accounting) |
ISBN |
CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments
Title | CCH Accounting for Financial Assets and Liabilities: Sales, Transfers, and Extinguishments PDF eBook |
Author | John E. Stewart |
Publisher | CCH |
Pages | 822 |
Release | 2006-11 |
Genre | Business & Economics |
ISBN | 9780808090571 |
CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Title | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities PDF eBook |
Author | |
Publisher | |
Pages | 156 |
Release | 2000 |
Genre | Accounting |
ISBN |
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Title | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities PDF eBook |
Author | |
Publisher | |
Pages | 156 |
Release | 2000 |
Genre | Assets (Accounting) |
ISBN |
Accounting for Transfers of Financial Assets
Title | Accounting for Transfers of Financial Assets PDF eBook |
Author | Financial Accounting Standards Board |
Publisher | |
Pages | 80 |
Release | 1996 |
Genre | Assets (Accounting) |
ISBN |
Financial Assets & Liabilities
Title | Financial Assets & Liabilities PDF eBook |
Author | |
Publisher | |
Pages | |
Release | |
Genre | Assets (Accounting) |
ISBN | 9781895333459 |
Proposed Statement of Financial Accounting Standards
Title | Proposed Statement of Financial Accounting Standards PDF eBook |
Author | |
Publisher | |
Pages | 87 |
Release | 1995 |
Genre | |
ISBN |