龍谷大学図書館

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龍谷大学図書館



1

An analysis of issues related to consolidation policy and procedures : September 10, 1991

written by Paul Pacter. -- Financial Accounting Standards Board of the Financial Accounting Foundation, 1991. -- (Financial accounting series ; no. 107-A)(FASB discussion memorandum ; [DM27]).
2

An analysis of issues related to recognition and measurement of financial instruments, November 18, 1991

Financial Accounting Standards Board of the Financial Accounting Foundation, 1991. -- (Financial accounting series ; no. 109-A)(FASB discussion memorandum ; [DM28]).
3

An analysis of issues related to new basis accounting : December 18, 1991

Financial Accounting Standards Board of the Financial Accounting Foundation, 1991. -- (Financial accounting series ; no. 110-C)(FASB discussion memorandum ; [DM29]).
4

An analysis of issues related to present value-based measurements in accounting : December 7, 1990

Financial Accounting Standards Board of the Financial Accounting Foundation, 1990. -- (Financial accounting series ; no. 098-A)(FASB discussion memorandum ; [DM25]).
5

An analysis of issues related to distinguishing between liability and equity instruments and accounting for instruments with characteristics of both : August 21, 1990

Financial Accounting Standards Board of the Financial Accounting Foundation, 1990. -- (Financial accounting series ; no. 094)(FASB discussion memorandum ; [DM24]).
6

An analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles : December 7, 1990

Financial Accounting Standards Board of the Financial Accounting Foundation, 1990. -- (Financial accounting series ; no. 098-B)(FASB discussion memorandum ; [DM26]).
7

An Analysis of additional issues related to employers' accounting for pensions and other postemployment benefits : April 19, 1983

[Financial Accounting Standards Board]. -- Financial Accounting Standards Board of the Financial Accounting Foundation, 1983. -- (FASB discussion memorandum ; [DM22]).
8

An analysis of issues related to accounting for income taxes : August 29, 1983

Financial Accounting Standards Board, 1983. -- (FASB discussion memorandum ; [DM23]).
9

An Analysis of issues related to employers' accounting for pensions and other postemployment benefits : February 19, 1981

Financial Accounting Standards Board of the Financial Accounting Foundation, 1981. -- (FASB discussion memorandum ; [DM21]).
10

An analysis of issues related to reporting earnings : July 31, 1979

Financial Accounting Standards Board, 1979. -- (FASB discussion memorandum ; [DM16]).
11

An analysis of issues related to effect of rate regulation on accounting for regulated enterprises : December 31, 1979

[Financial Accounting Standards Board]. -- FASB, 1979. -- (FASB discussion memorandum ; [DM18]).
12

An executive summary of the discussion memorandum on interim financial accounting and reporting

[Financial Accounting Standards Board], 1978. -- (FASB discussion memorandum).
13

An analysis of issues related to interim financial accounting and reporting : May 25, 1978

FASB, 1978. -- (FASB discussion memorandum ; [DM13]).
14

An analysis of issues related to conceptual framework for financial accounting and reporting : objectives of financial reporting by nonbusiness organizations, June 15, 1978

FASB, 1978. -- (FASB discussion memorandum ; [DM15]).
15

An analysis of issues related to accounting for interest costs : December 16, 1977

Financial Accounting Standards Board, 1977. -- (FASB discussion memorandum ; [DM11]).
16

An overview of the discussion memorandum on accounting for interest costs

FASB, 1977. -- (FASB discussion memorandum).
17

An analysis of issues related to conceptual framework for financial accounting and reporting : elements of financial statements and their measurement, December 2, 1976

Financial Accounting Standards Board, 1976. -- (FASB discussion memorandum).
18

Scope and implications of the conceptual framework project, December 2, 1976

Financial Accounting Standards Board. -- FASB, 1976. -- (FASB discussion memorandum).
19

An analysis of issues related to accounting for business combinations and purchased intangibles : August 19, 1976

Financial Accounting Standards Board, 1976. -- (FASB discussion memorandum ; [DM06]).
20

Tentative conclusions on objectives of financial statements of business enterprises : December 2, 1976

[Financial Accounting Standards Board]. -- Financial Accounting Standards Board, 1976. -- (FASB discussion memorandum ; [DM08]).
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