The FASB ASC provides a definition of value beyond proven and probable reserves for mining assets in the extractive industries. Find, cite, and copy that definition. How should value beyond proven and probable reserves be accounted for in a business combination? Find, cite, and copy that definition.
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FASB ASC 11‐4 The Fair Value Option and Health Care Businesses The FASB ASC indicates that not‐for‐profit, business‐oriented health care entities shall report unrealized gains and losses on items for which the fair value option has been elected within the performance indicator or as a part of discontinued operations, as appropriate. Find, cite, and copy the FASB ASC’s definition of performance indicator as it relates to not‐for‐profit businesses.
FASB ASC 2-2 Conceptual Framework: FASB ASC 2-2 Conceptual Framework The conceptual framework is not a part of the FASB’s ASC; however, it is mentioned under one topic. Find the conceptual framework citation, cite it, and copy the citation.
The FASB ASC provides guidance for accounting for the difference between net periodic pension cost and amounts of pension cost considered for rate making purposes as an asset or a liability created by the actions of the regulator. Find, cite, and copy the FASB ASC paragraphs that discuss this issue.
impany that meets the definition of a VIE required to consolidate the VIE? FASB ASC 1-2 Status of Accounting Research Bulletins Portions of ARB No. 43 are still considered US GAAP. Three of the most important issues covered in ARB No. 43 are revenue recognition, treasury stock, and comparative financial statements. Find the appropriate sections of the FASB ASC, originally contained in ARB NO. 43, that address these issues. Cite the sources and copy the relevant information.
The FASB ASC addresses the accounting and reporting for post retirement health benefits for entities in the coal industry affected by the Coal Industry Retiree Health Benefit Act of 1992. Find, cite, and copy the FASB ASC paragraphs that discuss this issue.
FASB ASC 2-7(Page 67): Find the definition and objective of reporting comprehensive income. Cite the source (specify FASB ASC number) and summarize
FASB ASC 2-2 Conceptual Framework FASE ASC 2-2 Conceptual Framework The conceptual framework is not a part of the FASB's ASC; however, it is mentioned under one topic. Find the conceptual framework citation, cite it, and copy the citation.
FASB ASC 6‐6 Earnings Per Share The topic of earnings per share is contained in the FASB ASC. Find, cite the paragraph, and copy the objectives of earnings per share and the glossary of terms associated with earnings per share
FASB ASC 13-3 The FASB ASC states that for purposes of recognizing profit on time-sharing transactions, it is necessary that such transfer be nonreversionary. If the title is reversionary, how should the transaction be recorded?
FASB ASC Topic 450, Contingencies, provides accounting guidance for _______. A. the accounting treatment for intangible assets B. depreciable methods for property, plant and equipment C. events, or potential events, that create uncertainty for a company D. business combinations