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FASB Accounting Standards--Original Pronouncements (published by the Financial Accounting Standards Board). Original Pronouncements (No. 005124CPA09) has been issued "as amended." In this new format, all pronouncements amended by subsequent pronouncements reflect those amendments. Some of the new features you will find are:

* The numerical sequence of the paragraphs or footnotes has not been changed as a result of any amendments unless a complete paragraph or footnote has been deleted or added; additions and deletions as a result of amendments are not identified.

* Pronouncements that have been superseded but are still applicable for some entities, due either to delayed effective dates of the superseding pronouncement or to scope exceptions, remain in this edition but are completely shaded to indicate that they have been superseded.

New pronouncements in this edition include FAS 132 (revised 2003), Employers' Disclosures about Pensions and Other Postretirement Benefits, and FIN 46 (revised Dec. 2003), Consolidation of Variable Interest Entities. $135 (available only to AICPA members).

FASB Accounting Standards--Current Text (published by the Financial Accounting Standards Board). The 2004 edition (No. 005114CPA09) has been newly arranged. Volume I ends with General Standards Section N35 Nonmonetary Transactions. Volume II begins with General Standards section P16 Pension Costs, and continues with the remaining General Standards followed by all Industry Standards, appendices, and the Topical Index. New pronouncements in this edition include FAS 132 (revised 2003), Employers' Disclosures about Pensions and Other Postretirement Benefits; FIN 46 (revised Dec. 2003), Consolidation of Variable Interest Entities; and FASB Staff Positions...

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