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Full disclosure principle: Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use. Information disclosed should be enough to make a judgment while keeping costs reasonable.
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]
Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.
FASB Issues Standard Clarifying Investment Company Status and Accounting NORWALK, Conn.--(BUSINESS WIRE)-- The Financial Accounting Standards Board (FASB) today issued an Accounting Standards ...
The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).
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 ...
Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers: Sept. 1986: Superseded by GASBS 27; 5. Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers: Nov. 1986: Superseded by GASBS 25, and 27; 6.
Applying FASB Statement No. 34 to Oil and Gas Producing Operations Accounted for by the Full Cost Method—an interpretation of FASB Statement No. 34 Aug. 1980: None; 34. Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 5 Mar. 1981: Superseded by FASB Interpretation 45, para. 19; 35.