FASB

FASB
См. КОМИТЕТ ПО СТАНДАРТАМ ФИНАНСОВОГО УЧЕТА.

Большой бухгалтерский словарь. — М.: Институт новой экономики. . 1999.

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  • 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 — Financial Accounting Standards Board (FASB) ist eine Organisation, welche die Rechnungslegungsstandards in den US GAAP setzt. Das FASB ist eine privatrechtliche Organisation, die 1972 gegründet wurde und im Folgejahr ihre Tätigkeit aufnahm. Das… …   Deutsch 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 — Financial Accounting Standards Board Le Comité des normes comptables et financières, plus connu sous son nom anglais de Financial Accounting Standards Board ou sous son acronyme de FASB, est une association à but non lucratif, non gouvernementale …   Wikipédia en Français

  • 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 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

  • 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 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 — See Financial Accounting Standards Board. * * * …   Universalium

  • FASB — Financial Accounting Standards Board (Business » Accounting) …   Abbreviations dictionary


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