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A review of related-party transactions for the 2012–2013 academic year identified 1,350 related party transactions involving 976 trusts. The vast majority of these were compliant with relevant guidance protecting public funds (the Academies Accounts Direction), [7] but transactions at 17 trusts were found to be irregular or improper. [8]
superseded by FASB Statement No. 121 1980 August 13: Intangibles in the Motor Carrier Industry full-text: superseded by FASB Statement No. 44 1980 December 10: Related Party Transactions full-text: superseded by FASB Statement No. 57 1980 December 16: Accounting for Forward Placement and Standby Commitments and Interest Rate Futures Contracts ...
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
The FASB then implemented SFAS 157 which established new standards for disclosure regarding fair value measurements in financial statements in 2006. [31] That same year, the FASB added Investor Liaisons to its staff, who would be responsible for reaching out to investors to hear feedback on the various FASB activities. [32]
The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. [5] Each ASU explains: How the FASB has changed U.S. GAAP, including each specific amendment to the FASB Codification
Related Party Transactions full-text: July 1975 7: Communications Between the Predecessor and Successor Auditors full-text: October 1975 8: Other Information in Documents Containing Audited Financial Statements full-text: December 1975 9: The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination full-text ...
7.2.0 Intercompany And Related Party Liabilities (Cr) 7.2.1 Intercompany Balances (Eliminated In Consolidation) (Cr) 7.2.2 Related Party Balances (Reported Or Disclosed) (Cr) 7.3.0 Intercompany And Related Party Income And Expense (Dr / Cr) 7.3.1 Intercompany And Related Party Income (Cr) 7.3.2 Intercompany And Related Party Expenses (Dr)
Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...