| Tài liệu tham khảo |
Loại |
Chi tiết |
| 25.12 SOURCES AND SUGGESTED REFERENCES 25 ã 59 , “Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements (an Inter- pretation of APB Opinion No. 10 and a Modification of FASB Interpretation No. 39),” FASB Interpretation No. 41. FASB, Norwalk, CT, 1994 |
Sách, tạp chí |
| Tiêu đề: |
Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements (an Inter-pretation of APB Opinion No. 10 and a Modification of FASB Interpretation No. 39) |
|
| “Elements of Financial Statements,” Statement of Financial Accounting Concepts No. 6. FASB, Stamford, CT, 1985 |
Sách, tạp chí |
| Tiêu đề: |
Elements of Financial Statements |
| Năm: |
1985 |
|
| “Accounting for Contingencies,” Statement of Financial Accounting Standards No. 5. FASB, Stamford, CT, 1975 |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Contingencies |
| Năm: |
1975 |
|
| “Classification of Short-Term Obligations Expected to Be Refinanced,” Statement of Financial Accounting Standards No. 6. FASB, Stamford, CT, 1975 |
Sách, tạp chí |
| Tiêu đề: |
Classification of Short-Term Obligations Expected to Be Refinanced |
| Năm: |
1975 |
|
| “Accounting for Leases,” Statement of Financial Accounting Standards No. 13. FASB, Stamford, CT, 1976 |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Leases |
| Năm: |
1976 |
|
| “Accounting by Debtors and Creditors for Troubled Debt Restructurings,” Statement of Financial Accounting Standards No. 15. FASB, Stamford, CT, 1977 |
Sách, tạp chí |
| Tiêu đề: |
Accounting by Debtors and Creditors for Troubled Debt Restructurings |
| Năm: |
1977 |
|
| “Balance Sheet Classification of Deferred Income Taxes,” Statement of Financial Accounting Standards No. 37. FASB, Stamford, CT, 1980 |
Sách, tạp chí |
| Tiêu đề: |
Balance Sheet Classification of Deferred Income Taxes |
| Năm: |
1980 |
|
| “Accounting for Compensated Absences,” Statement of Financial Accounting Standards No. 43. FASB, Stamford, CT, 1980 |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Compensated Absences |
| Năm: |
1980 |
|
| “Disclosure of Long-Term Obligations,” Statement of Financial Accounting Standards No. 47. FASB, Stamford, CT, 1981., “Accounting for Product Financing Arrangements,” Statement of Financial Accounting Standards No.49. FASB, Stamford, CT, 1981 |
Sách, tạp chí |
| Tiêu đề: |
Disclosure of Long-Term Obligations,” Statement of Financial Accounting Standards No. 47. FASB,Stamford, CT, 1981., “Accounting for Product Financing Arrangements |
| Năm: |
1981 |
|
| “Classification of Obligations That Are Callable by the Creditor,” Statement of Financial Accounting Standards No. 78. FASB, Stamford, CT, 1983 |
Sách, tạp chí |
| Tiêu đề: |
Classification of Obligations That Are Callable by the Creditor |
| Năm: |
1983 |
|
| “Disclosure of Information about Capital Structure,” Statement of Financial Accounting Standards No. 129. FASB, Norwalk, 1997 |
Sách, tạp chí |
| Tiêu đề: |
Disclosure of Information about Capital Structure |
| Năm: |
1997 |
|
| “Early Extinguishment of Debt through Exchange for Common or Preferred Stock,” Technical Bulletin No. 80-1. FASB, Stamford, CT, 1980 |
Sách, tạp chí |
| Tiêu đề: |
Early Extinguishment of Debt through Exchange for Common or Preferred Stock |
| Năm: |
1980 |
|
| “Allocation of Debt Issue Costs in a Business Combination,” Staff Accounting Bulletin No. 77. SEC, Washington DC, 1988 |
Sách, tạp chí |
| Tiêu đề: |
Allocation of Debt Issue Costs in a Business Combination |
| Năm: |
1988 |
|
| “Accounting and Disclosures Relating to Loss Contingencies,” Staff Accounting Bulletin 92. SEC, Washington, DC, 1993., “Recognition of a Gain or Loss on Early Extinguishment of Debt,” Staff Accounting Bulletin 94.SEC, Washington, DC, 1995 |
Sách, tạp chí |
| Tiêu đề: |
Accounting and Disclosures Relating to Loss Contingencies,” Staff Accounting Bulletin 92. SEC,Washington, DC, 1993., “Recognition of a Gain or Loss on Early Extinguishment of Debt |
| Năm: |
1995 |
|
| Lorenson, Leonard, “Accounting for Liabilities,” Accounting Research Monograph No. 4. AICPA, New York, 1992 |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Liabilities |
| Năm: |
1992 |
|
| Financial Accounting Standards Board, “Using Cash Flow Information and Present Value in Accounting Mea- surements,” Statement of Financial Accounting Concepts No. 7. FASB, Norwalk, CT, 2000 |
Sách, tạp chí |
| Tiêu đề: |
Using Cash Flow Information and Present Value in Accounting Mea-surements |
| Năm: |
2000 |
|
| “Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios,” EITF Issue No. 98-5. FASB, Norwalk, CT, 1998 |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Convertible Securities with Beneficial Conversion Features or ContingentlyAdjustable Conversion Ratios |
| Năm: |
1998 |
|
| “Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock,” EITF Issue No. 00-19. FASB, Norwalk, CT, 2000 |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’sOwn Stock |
| Năm: |
2000 |
|
| “Disclosures about Fair Value of Financial Instruments,” Statement of Financial Accounting Standards No. 107. FASB, Norwalk, CT, 1991 |
Sách, tạp chí |
| Tiêu đề: |
Disclosures about Fair Value of Financial Instruments |
| Năm: |
1991 |
|
| “Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities,” Statement of Financial Accounting Standards No. 126. FASB, Norwalk, CT, 1996 |
Sách, tạp chí |
| Tiêu đề: |
Exemption from Certain Required Disclosures about Financial Instruments for Certain NonpublicEntities |
| Năm: |
1996 |
|