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  2. Revaluation of fixed assets - Wikipedia

    en.wikipedia.org/wiki/Revaluation_of_fixed_assets

    The FASB in the U.S. does not allow upward revaluation of fixed assets to reflect fair market values although it is compulsory to account for impairment costs in fixed assets (downward revaluation of fixed assets) as per FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets.

  3. Restatement (Second) of Contracts - Wikipedia

    en.wikipedia.org/wiki/Restatement_(Second)_of...

    The Restatement (Second) of the Law of Contracts is a legal treatise from the second series of the Restatements of the Law, and seeks to inform judges and lawyers about general principles of contract common law.

  4. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  5. Property law in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_law_in_the_United...

    As of 2014, the Restatement's failure to address basic doctrines like adverse possession and real estate transfers had never been corrected over 75 years, three Restatements series, and 17 volumes. [2] In the 1970s, the Uniform Law Commission's project to standardize state real property law was a spectacular failure. [3] [4] [5]

  6. HickoryTech Announces Restatement of Financial Statements ...

    www.aol.com/news/2012-10-24-hickorytech...

    HickoryTech Announces Restatement of Financial Statements Related to Accounting for Interest Rate Swaps under FASB ASC 815 Interest expense corrected, does not affect cash flows MANKATO, Minn ...

  7. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11: May 1988: 99

  8. Restatement - Wikipedia

    en.wikipedia.org/wiki/Restatement

    Restatement of Policy on Germany, a famous speech by James F. Byrnes, then United States Secretary of State, held in Stuttgart on September 6, 1946; Restatement (finance), the amendment and republication of a company's financial statement to correct an error, or change in accounting standard; Repetition (music)

  9. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Accounting for costs to sell and rent, and initial rental operations of, real estate projects full-text: 1978 June 30 78-4: Application of the deposit, installment, and cost recovery methods in accounting for sales of real estate full-text: 1978 June 30 78-5: Accounting for advance refundings of tax-exempt debt, June 30, 1978 full-text: 1978 ...