龍谷大学図書館




1

Letters of comment submitted in respect of the FASB Exposure Draft, Deferal of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations, dated June 6, 1988

Financial Accounting Standards Board, 1990. -- (Public record / Financial Accounting Standards Board ; PB199 . Statement of financial accounting standards ; no. 99 . Statement of cash flows--exemption of certain enterprises and classification of cash flows from certain securities acquired for resale : an amendment of FASB statement no. 93).
2

Letters of comment submitted in respect of the FASB Exposure Draft, Statement of Cash Flows : Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale, dated November 30, 1988

Financial Accounting Standards Board, 1990. -- (Public record / Financial Accounting Standards Board ; PB202 . Statement of financial accounting standards ; no. 102 . Statement of cash flows--exemption of certain enterprises and classification of cash flows from certain securities acquired for resale : an amendment of FASB statement no. 95).
3

Statement of cash flows - net reporting of certain cash receipts and cash payments and classification of cash flows from hedging transactions

Financial Accounting Standards Board, 1990. -- (Public record / Financial Accounting Standards Board ; PB204 . Statement of financial accounting standards ; no. 104//a an ame).
4

Disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk

1 - 6. -- Financial Accounting Standards Board, 1990. -- (Public record / Financial Accounting Standards Board ; PB205 . Statement of financial accounting standards ; no. 105).
5

Letters of comment submitted in respect of the FASB exposure draft, regulated enterprises-- accounting for phase-in plans, abandonments, and disallowances of plant costs-- an amendment of FASB statement no. 71, dated December 19, 1985 and FASB exposure draft, regulated enterprises-- accounting for the discontinuation of application of FASB statement no. 71, dated July 8, 1988

A - I. -- Financial Accounting Standards Board, 1989. -- (Public record / Financial Accounting Standards Board ; PB190A . Statement of financial accounting standards ; no. 90, 92, 101 .{Regulated enterprises : accounting for abandonments and disallowances of plant costs : an amendment of FASB statement no. 71 ; Regulated enterprises : accounting for phase-in plans : an amendment of FASB statement no. 71 ; Regulated enterprises : accounting for the discontinuation of application of FASB statement no. 71}; pt. 1).
6

Transcript of the public hearings held on June 4-7, 1986

A, B. -- Financial Accounting Standards Board, 1989. -- (Public record / Financial Accounting Standards Board ; PB190B . Statement of financial accounting standards ; no. 90, 92, 101 . {Regulated enterprises : accounting for abandonments and disallowances of plant costs : an amendment of FASB statement no. 71 ; Regulated enterprises : accounting for phase-in plans : an amendment of FASB statement no. 71 ; Regulated enterprises : accounting for the discontinuation of application of FASB statement no. 71} ; pt. 2).
7

Recognition of depreciation by not-for-profit organizations : position papers submitted in respect of the Exposure draft

Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 93).
8

Letters of comment submitted in respect of the FASB Exposure Draft, Consolidation of all majority-owned subsidiaries, dated December 16, 1988

A, B. -- Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board ; PB194 . Statement of financial accounting standards ; no. 94 . Consolidation of all majority-owned subsidiaries : an amendment of ARB no 51, with related amendments of APB opinion no. 18 and ARB no. 43, chapter 12 ; pt. 1).
9

Transcript of the public hearings held on May 18 and 19, 1987

Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board ; PB194 . Statement of financial accounting standards ; no. 94 . Consolidation of all majority-owned subsidiaries : an amendment of ARB no. 51, with related amendments of APB opinion No. 18 and ARB no. 43, chapter 12 ; pt. 2).
10

Position papers submitted in respect of the Invitation to comment and Exposure draft

A, B, C. -- Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 95 . Statement of cash flows ; pt. 1).
11

Position papers submitted in respect of the Exposure draft

A - D. -- Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 96 . Accounting for income taxes ; pt. 1).
12

Transcript of the public hearing held on January 7, 8 and 9, 1987

A, B, C. -- Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 96 . Accounting for income taxes ; pt. 2).
13

Letters of comment submitted in respect of the FASB Exposure draft, Accounting and reporting by insurance enterprises for certain long-duration insurance contracts and for realized gains and losses from the sale of investments, dated December 23, 1986

A, B. -- Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 97 . Accounting and reporting by insurance enterprises for certain long-duration contracts and for realized gain and losses from the sale of investments ; pt. 1).
14

Transcript of the public hearing held on June 22 and 23, 1987

Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 97 . Accounting and reporting by insurance enterprises for certain long-duration contracts and for realized gain and losses from the sale of investments ; pt. 2).
15

Financial reporting and changing prices : elimination of certain disclosures : an amendment of FASB Statement no. 33

Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 82).
16

Accounting for leases : sale-leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, initial direct costs of direct financing leases

Financial Accounting Standards Board, 1988. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 98).
17

Financial reporting and changing prices

Financial Accounting Standards Board, 1987. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 89).
18

Position papers submitted in respect of the Invitation to comment and Exposure draft

A - J. -- Financial Accounting Standards Board, 1987. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 91 . Accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases ; pt. 1).
19

Transcript of the public hearing held on July 16-18, 1986

A, B. -- Financial Accounting Standards Board, 1987. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 91 . Accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases ; pt. 2).
20

Position papers submitted in respect of Exposure draft

A - E. -- Financial Accounting Standards Board, 1987. -- (Public record / Financial Accounting Standards Board . Statement of financial accounting standards ; no. 87 . Employers' accounting for pensions ; pt. 1).