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Book

Assessing the impact of FASB's current expected credit loss (CECL) accounting standard on financial institutions and the economy : hearing before the Subcommittee on Financial Institutions and Consumer Credit of the Committee on Financial Services, U.S. House of Representatives, One Hundred Fifteenth Congress, second session, December 11, 2018.
Author: United States.
Year: 2018 Publisher: Washington : U.S. Government Publishing Office,

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Financial institutions --- Credit --- Financial Accounting Standards Board.

Book

Overseeing the standard setters : an examination of the Financial Accounting Standards Board and the Public Company Accounting Oversight Board : hearing before the Subcommittee on Investor Protection, Entrepreneurship, and Capital Markets of the Committee on Financial Services, U.S. House of Representatives, One Hundred Sixteenth Congress, second session, January 15, 2020.
Author: United States.
Year: 2021 Publisher: Washington : U.S. Government Publishing Office,

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Financial Accounting Standards Board --- Public Company Accounting Oversight Board --- Evaluation.

Book

Current issues before the Financial Accounting Standards Board : hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Seventh Congress, first session, July 31, 2001.
Author: United States.
Year: 2001

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Securities --- Accounting --- Standards --- Financial Accounting Standards Board. --- Business & economics

Book

The Financial Accounting Standards Board and small business growth : hearing before the Subcommittee on Securities and Investment of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Eighth Congress, first session, on the importance of small business input into the drafting of accounting standards and interpretations, November 12, 2003.
Author: United States.
Year: 2005

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Small business --- Accounting --- Standards --- Financial Accounting Standards Board. --- Business & economics

U.S. capital markets and international accounting standards : GAAP versus IFRS
Authors: Gnanarajah, Raj --- Library of Congress.
Year: 2018 Publisher: [Washington, D.C.] : Congressional Research Service,

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International Accounting Standards Board. --- International financial reporting standards.

Book

Transparency in accounting : proposed changes to accounting for off-balance-sheet entities : hearing before the Subcommittee on Securities, Insurance, and Investment of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Tenth Congress, second session ... Thursday, September 18, 2008.
Author: United States.
Year: 2010 Publisher: Washington : U.S. G.P.O.,

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Off balance sheet financing --- Asset-backed financing --- Disclosure in accounting --- Financial Accounting Standards Board.

Book

Accounting for business combinations : should pooling be eliminated? Hearing before the Subcommittee on Finance and Hazardous Materials of the Committee on Commerce, House of Representatives; One Hundred Sixth Congress, second session; May 4, 2000.
Author: United States.
Year: 2000 Publisher: Washington : U.S. Government Printing Office,

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Consolidation and merger of corporations --- Goodwill (Commerce) --- Intangible property --- Accounting. --- Financial Accounting Standards Board.

Book

Independent standard-setting process for establishing accounting standards for private-sector entities
Authors: Walker, David M. --- United States.
Year: 2004 Publisher: Washington, DC

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Stock options --- Accounting. --- Financial Accounting Standards Board --- Rules and practice --- Evaluation.

Book

FASB's proposed standard on "employer's accounting for defined benefit pension and other post-retirement plans" : hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Ninth Congress, second session, on examining a Financial Accounting Standards Board (FASB) proposal that will provide enhanced transparency of corporate accounting for defined benefit pension and other post-retirement plans, June 14, 2006.
Author: United States.
Year: 2009 Publisher: Washington : U.S. G.P.O.,

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Defined benefit pension plans --- Postemployment benefits --- Accounting --- Standards --- Financial Accounting Standards Board --- Rules and practice.

Book

Oversight hearing on expensing stock options : supporting and strengthening the independence of the Financial Accounting Standards Board : hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, second session, April 20, 2004.
Author: United States.
Year: 2004

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Employee stock options --- Accounting. --- Financial Accounting Standards Board --- Rules and practice. --- Accounting --- Business & economics

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