Statement of Financial Accounting Standards No. 157 - Paper Audit ...

More documents

Recommendations

Info

Pronouncement Statement 65* Statement 66 Statement 67* Statement 68 Statement 84 Statement 87* Statement 98 Statement 106* Statement 107* Statement 114 Statement 115* Statement 116* Statement 124* Statement 126 Statement 133* Statement 136* Title Accounting for Certain Mortgage Banking Activities Accounting for Sales of Real Estate Accounting for Costs and Initial Rental Operations of Real Estate Projects Research and Development Arrangements Induced Conversions of Convertible Debt Employers’ Accounting for Pensions Accounting for Leases Employers’ Accounting for Postretirement Benefits Other Than Pensions Disclosures about Fair Value of Financial Instruments Accounting by Creditors for Impairment of a Loan Accounting for Certain Investments in Debt and Equity Securities Accounting for Contributions Received and Contributions Made Accounting for Certain Investments Held by Not-for-Profit Organizations Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities Accounting for Derivative Instruments and Hedging Activities Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others 88
Pronouncement Statement 138 Statement 140* Statement 141 * Statement 142* Statement 143* Statement 144* Statement 146* Statement 149 Statement 150* Statement 153 Title Accounting for Certain Derivative Instruments and Certain Hedging Activities Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities Business Combinations Goodwill and Other Intangible Assets Accounting for Asset Retirement Obligations Accounting for the Impairment or Disposal of Long-Lived Assets Accounting for Costs Associated with Exit or Disposal Activities Amendment of Statement 133 on Derivative Instruments and Hedging Activities Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity Exchanges of Nonmonetary Assets Statement 156* Interpretation 9 Interpretation 23 Interpretation 24 Accounting for Servicing of Financial Assets Applying APB Opinions No. 16 and 17 When a Savings and Loan Association or a Similar Institution Is Acquired in a Business Combination Accounted for by the Purchase Method Leases of Certain Property Owned by a Governmental Unit or Authority Leases Involving Only Part of a Building 89
Page 1 and 2:
Financial Accounting Series NO. 284
Page 3 and 4:
Summary This Statement defines fair
Page 5 and 6:
(blockage factor). This Statement e
Page 7:
instruments as of the beginning of
Page 10 and 11:
Copyright © 2006 by Financial Acco
Page 13 and 14:
Statement of Financial Accounting S
Page 15 and 16:
disaggregated) for purposes of appl
Page 17 and 18:
Application to Assets 12. A fair va
Page 19 and 20:
of the elements in the transaction,
Page 21 and 22:
paragraph 19). The disclosure provi
Page 23 and 24:
sufficient to absorb the quantity h
Page 25 and 26:
c. For fair value measurements usin
Page 27:
38. At the date this Statement is i
Page 30 and 31:
A3. The judgments applied in differ
Page 32 and 33:
include those buyers that initially
Page 34 and 35:
participants have technology in a m
Page 36 and 37:
elevant data points in the market a
Page 38 and 39:
in the fair value hierarchy within
Page 40 and 41:
the one- and two-year options on th
Page 42 and 43:
tions in which the price in a trans
Page 44 and 45:
higher of its fair value in-use as
Page 46 and 47:
measure fair value are required in
Page 48 and 49:
Assets Measured at Fair Value on a
Page 50 and 51: d. The price for bearing the uncert
Page 52 and 53: liability being measured, it may be
Page 54 and 55: cash flows, it likely will be highe
Page 57 and 58: Appendix C BACKGROUND INFORMATION A
Page 59 and 60: Appendix C BACKGROUND INFORMATION A
Page 61 and 62: Scope Share-Based Payment Transacti
Page 63 and 64: epresent the fair value of the inst
Page 65 and 66: C20. Accordingly, the guidance for
Page 67 and 68: clearly, the Board revised the defi
Page 69 and 70: or liability (for example, a commod
Page 71 and 72: Application to Liabilities C39. For
Page 73 and 74: whether changes in a debtor’s cre
Page 75 and 76: entity’s credit standing makes th
Page 77 and 78: Valuation Techniques C53. This Stat
Page 79 and 80: C60. In its discussions, the Board
Page 81 and 82: generally provide the most reliable
Page 83 and 84: not sufficient to absorb the quanti
Page 85 and 86: similar guidance in paragraph AG72,
Page 87 and 88: that indicates that market particip
Page 89 and 90: asset or liability. The Board concl
Page 91 and 92: alone, would not be cost beneficial
Page 93 and 94: in the statement of financial posit
Page 95 and 96: adjustment to the opening balance o
Page 97: International Financial Reporting S
Page 102 and 103: Pronouncement Interpretation 45* In
Page 104 and 105: Pronouncement FSP AAG INV-1 and SOP
Page 106 and 107: the proceeds received or the presen
Page 108 and 109: services received in exchange, and
Page 110 and 111: E6. FASB Statement No. 19, Financia
Page 112 and 113: . Paragraph 8: Broadcasters may bar
Page 114 and 115: cost or marketfair value for each t
Page 116 and 117: and cost required for the buyer to
Page 118 and 119: significant, tThe fair value of an
Page 120 and 121: Statement describe possible additio
Page 122 and 123: the fair value of the services rece
Page 124 and 125: . Paragraph 112 (glossary), as amen
Page 126 and 127: ase the estimate of future cash flo
Page 128 and 129: ased on valuation techniques) used
Page 130 and 131: value of an asset (or liability) in
Page 132 and 133: securities. An acquiring entity oft
Page 134 and 135: as the basis for the measurement, i
Page 136 and 137: of those cash flows that are embodi
Page 138 and 139: current rate. Any downward revision
Page 140 and 141: current credit-adjusted risk-free r
Page 142 and 143: Date Incurred 12/31/03 12/31/04 12/
Page 144 and 145: market prices in active markets are
Page 146 and 147: Course of Action Cash Flows Estimat
Page 148 and 149: i. Paragraph A13: The following tab
Page 150 and 151:
accordance with paragraph 7, the en
Page 152 and 153:
expected present value technique of
Page 154 and 155:
E29. Statement 133 Implementation I
Page 156 and 157:
upon the assignment because the pro
show all

Statement of Financial Accounting Standards No. 157 - Paper Audit ...

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?