株式会社極東書店トップ > 商品一覧 > Current Text. 2006 / 2007 ed. Accounting Standards as of June 1, 2006. 2 vols.
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解説
The FASB current text is a topical integration of currently effective accounting and reporting standards. Material is drawn from "FASB Statements of Financial Accounting Standards and FASB Interpretations", "AICPA Accounting Research Bulletins" and "APB Opinions". Volume I (General Standards) contain those standards that are generally applicable to all enterprises. Volume II (Industry Standards) contain specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries. Each year, these manuals are updated to reflect changes in standards. It is intended as a supplement to a course in Intermediate Accounting, Advanced Accounting, or Accounting Theory. It is also available on the "Financial Accounting Research System (FARS) CD-ROM", ISBN 0-471-05260-0.