lại cạnh tranh trong ngành công nghiệp này luôn thay đổi. Bằng cách liên hệ với John Wiley & Sons văn phòng gần nhất bạn, bạn sẽ nhận được bất kỳ bản cập nhật hiện tại không tính thêm phí. Ngoài ra, bạn sẽ nhận được thông tin cập nhật trong tương lai và khối lượng sửa đổi hoặc có liên quan trên việc xem xét kiểm tra 30 ngày. Nếu bạn mua sản phẩm này trực tiếp từ , | 5-5 Statements of Financial Accounting Standards FASB 41 18 Financial Reporting for Segments of a Business Enterprise Interim Financial Statements Stops the FASB Statement Number 14 requirement to report segment information for interim periods. 19 Financial Accounting and Reporting by Oil and Gas Producing Companies Requires oil and gas producing companies to use the successful efforts method to account for the costs of producing mineral resources as well as such issues as cost capitalization and amortization property conveyances income taxes and financial statement disclosures. 21 Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises Suspends the requirement in APB Opinion Number 15 and FASB Statement Number 14 to report segment information but only for non-public entities. 22 Changes in the Provisions of Lease Agreements Requires the current recognition of a gain or loss when new debt proceeds are used to retire existing debt under certain provisions. 23 Inception of the Lease Alters the lease inception date to the date of lease agreement or any earlier commitment in cases in which the property to be covered by a lease has not yet been purchased or constructed. 24 Reporting Segment Information in Financial Statements that Are Presented in Another Enterprise s Financial Report Eliminates the requirement to present segment information in some instances where additional entity financial statements are presented alongside consolidated statements. 25 Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies Suspends the use of some provisions of FASB Statement Number 19 due to some variations between that statement and SEC reporting requirements. 27 Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases Requires a lessor to classify a lease as a sales-type lease if it is an extension of an existing sales-type or direct financing lease. 28 Accounting for Sales with
