The FASB has issued new standards on accounting for pensions.
Financial and business terms. 2012.
FASB — Financial Accounting Standards Board (FASB) The designated organisation in the private sector for establishing standards of financial accounting and reporting in the US. These standards govern the preparation of financial reports. They are… … Law dictionary
FASB No. 52 — The U.S. accounting standard which was replaced by FASB No. 8. U.S. companies are required to translate foreign accounts by the current rate and report the changes from currency fluctuations in a cumulative translation adjustment account in the… … Financial and business terms
The Wheat Committee — The Wheat Committee, an American study group on the establishment of accounting principles, was brought into being in 1971 in order to examine the operation of the Accounting Principles Board (APB). It was headed by Francis Wheat. The committee… … Wikipedia
FASB 133 — Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities , commonly known as FAS 133, is an accounting standard issued in January 2001 by the Financial Accounting Standards Board (FASB)… … Wikipedia
FASB — Financial Accounting Standards Board. Sets accounting standards for U.S. firms. The New York Times Financial Glossary Financial Accounting Standards Board (FASB) An accounting industry organization; part of the Financial Accounting Foundation.… … Financial and business terms
FASB 157 — A Financial Accounting Standards Board (FASB) Statement that requires all publicly traded companies in the U.S. to classify their assets based on the certainty with which fair values can be calculated. This statement created three asset… … Investment dictionary
FASB No. 8 — U.S. accounting standard that requires U.S. firms to translate their foreign affiliates accounts by the temporal method. Gains and losses from currency fluctuations were reported in current income. It was in effect between 1975 and 1981 and… … Financial and business terms
FASB — An acronym for the American Financial Accounting Standards Board. See also Financial Accounting Standards Board of the US … International financial encyclopaedia
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
List of FASB Pronouncements — This article is a list of Financial Accounting Standards Board (FASB) pronouncements, including Statements, Concepts Statements, Interpretations, and Technical Bulletins, which are issued to provide rules and guidelines in preparing, presenting,… … Wikipedia
