| 1 |
FASB財務会計の諸概念 / [米国財務会計基準審議会編] ; 平松一夫, 広瀬義州訳
増補版. - 東京 : 中央経済社 , 2002.4
|
| 2 |
FASB NPO会計基準 / FASB [編] ; 黒川保美 [ほか] 訳
東京 : 中央経済社 , 2001.5
|
| 3 |
デリバティブ会計とヘッジ戦略 / FASB編 ; 古賀智敏, 河崎照行訳者代表
東京 : 東洋経済新報社 , 2000.9
|
| 4 |
現在価値 : キャッシュフローを用いた会計測定 / FASB [編] ; 企業財務制度研究会訳
東京 : 中央経済社 , 1999.11
|
| 5 |
Original pronouncements : accounting standards, as of June 1, 1998 / Financial Accounting Standards Board
v. 1 : pbk,v. 2 : pbk. - 1998/99 ed. - Norwalk, Conn. : Financial Accounting Standards Board , c1998. - New York : John Wiley & Sons
|
| 6 |
Current text : accounting standards as of June 1, 1998 Financial Accounting Standards Board
v. 1,v. 2. - 1998/99 ed. - New York : Wiley , c1998
|
| 7 |
米国の企業年金会計基準と適用指針 : FAS87号・88号/87号Q&A / 三菱信託銀行FAS研究会訳
東京 : 白桃書房 , 1997.9
|
| 8 |
FASB財務会計の概念フレームワーク / FASB [編] ; 津守常弘監訳
東京 : 中央経済社 , 1997.9
|
| 9 |
Accounting standards : current text as of June 1, 1997 / Financial Accounting Standards Board
v. 1 : pbk,v. 2 : pbk. - 1997/98 ed. - Norwalk, Conn. : Financial Accounting Standards Board. - New York : John Wiley & Sons , c1997
|
| 10 |
Original pronouncements : accounting standards, as of June 1, 1997 / Financial Accounting Standards Board
v. 1 : pbk,v. 2 : pbk. - 1997/98 ed. - Norwalk, Conn. : Financial Accounting Standards Board , c1997. - New York : John Wiley & Sons
|
| 11 |
FASB財務会計の諸概念 / [米国財務会計基準審議会原著] ; 平松一夫, 広瀬義州訳
改訳新版. - 東京 : 中央経済社 , 1994.5
|
| 12 |
Accounting standards : statements of financial accounting concepts / Financial Accounting Standards Board
: pbk. - 1992/93 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : Irwin , 1992
|
| 13 |
Accounting standards : current text as of June 1, 1992 / Financial Accounting Standards Board
v. 1 : pbk.,v. 2 : pbk.. - 1992/93 ed. - Stamford, Conn. : FASB. - Homewood, Ill. : Irwin , 1992
|
| 14 |
Accounting standards : original pronouncements, as of June 1, 1992 / Financial Accounting Standards Board
vol. 1 : pbk.,vol. 2 : pbk.. - 1992/93 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : IRWIN , 1992
|
| 15 |
The FASB cases on recognition and measurement / edited by L. Todd Johnson
Norwalk, Conn. : Financial Accounting Standards Board , c1991
|
| 16 |
FASB財務会計の諸概念 / [米国FASB原著] ; 平松一夫, 広瀬義州訳
改訳版. - 東京 : 中央経済社 , 1990.4
|
| 17 |
Accounting standards : original pronouncements issued through June 1973 / Financial Accounting Standards Board
pbk. - 1989/90 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : IRWIN , 1989
|
| 18 |
Accounting standards : original pronouncements, July 1973-June 1, 1989
: pbk. - 1989/90 ed. - Norwalk, Conn. : Financial Accounting Standards Board. - Homewood, Ill. : IRWIN , 1989
|
| 19 |
Accounting standards : statements of financial accounting concepts / Financial Accounting Standards Board
: pbk. - 1989/90 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : Irwin , 1989
|
| 20 |
Accounting standards : current text as of June 1, 1989 / Financial Accounting Standards Board
[1]:General standards,[2]:Industry standards. - 1989/90 ed. - Norwalk, Conn. : FASB. - Homewood, Ill. : Irwin , 1989
|
| 21 |
FASB財務会計の諸概念 / [米国FASB原著] ; 平松一夫, 広瀬義州訳
東京 : 中央経済社 , 1988.12
|
| 22 |
現代アメリカ会計の基礎概念 : FASB財務会計概念報告書 / 小栗崇資 [ほか] 共訳
東京 : 白桃書房 , 1988.9
|
| 23 |
財務会計基準書・物価変動会計 : 他 / 米国FASB [編] ; 日本公認会計士協会国際委員会訳
東京 : 同文舘出版 , 1987.6
|
| 24 |
Capital market reaction to Financial Accounting Standards Board statement no. 8 / by John Joseph Williams
[Tokyo : UMI/Yushodo , 1987]
|
| 25 |
A determination of the reporting experience under Financial Accounting Standards Board statement no. 8 / by Frank Robert Urbancic
[Tokyo : UMI/Yushodo , 1987]
|
| 26 |
An empirical investigation of some economic consequences of FASB statement no. 8, Foreign currency translation / by Rohit Jain
[Tokyo : UMI/Yushodo , 1987]
|
| 27 |
Recognition and measurement in financial statements of business enterprises
Stamford, Conn. : Financial Accounting Standards Board , 1986
|
| 28 |
Elements of financial statements : a replacement of FASB concepts statement no. 3 (incorporating an amendment of FASB concepts no. 2)
Stamford, Conn. : Financial Accounting Standards Board , 1986
|
| 29 |
Elements of financial statements : an amendment of FASB Concepts Statement No. 3
Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation , c1985
|
| 30 |
Employers' accounting for pensions : December 1985
Stamford, Conn. : Financial Accounting Standards Board , c1985
|
| 31 |
Elements of financial statements : a replacement of FASB concepts statement no. 3 (incorporating an amendment of FASB concepts no. 2)
Stamford, Conn. : Financial Accounting Standards Board , c1985
|
| 32 |
Employer accounting for pensions : an analysis of the Financial Accounting Standards Board's preliminary views and exposure draft / by E.L. Hi
pbk.. - Homewood, Ill. : Published for the Pension Research Council by R.D. Irwin , 1985
|
| 33 |
Determining the measurement date for stock option, purchase, and award plans involving junior stock : an interpretation of APB opinion no. 25
Stamford, Conn. : Financial Accounting Standards Board , 1985
|
| 34 |
財務会計基準書外貨換算会計 : 他 / 米国FASB [編] ; 日本公認会計士協会国際委員会訳
東京 : 同文館出版 , 1984.6
|
| 35 |
Recognition and measurement in financial statements of business enterprises : December 1984
Stamford, Conn. : Financial Accounting Standards Board , c1984
|
| 36 |
Accounting standards : original pronouncements, July 1973-June 1, 1984 / Financial Accounting Standards Board
McGraw-Hill : pbk.. - 1984/85 ed. - Stamford, Conn. : FASB. - New York : Distributed by McGraw-Hill , c1984
|
| 37 |
Financial reporting and changing prices : foreign currency translation : an amendment of FASB statement no. 33
Stamford, Conn. : Financial Accounting Standards Board , 1984
|
| 38 |
Disclosure of long-term obligations ; Disclosure of indirect guarantees of indebtness of others : an interpretation of FASB statement no. 5
Stamford, Conn. : Financial Accounting Standards Board , 1984
|
| 39 |
Accounting for translation adjustments upon sale of part of an investment in a foreign entity : an interpretation of FASB statement no. 52
Stamford, Conn. : Financial Accounting Standards Board , 1984
|
| 40 |
Accounting standards : current text as of June 1, 1984 / Financial Accounting Standards Board
[1]:General standards,[2]:Industry standards. - 1984/85 ed. - Stanford, Conn. ; New York : FASB : Distributed by McGraw-Hill , c1984
|
| 41 |
Exposure draft on foreign currency translation, dated August 28, 1980 : position papers submitted in respect of exposure draft
pt. 1 section A - pt. 2 section B. - Stamford, Conn. : Financial Accounting Standards Board , 1983
|
| 42 |
Elements of financial statements of business enterprises
Stamford, Conn. : Financial Accounting Standards Board , 1983
|
| 43 |
Position papers submitted in respect of Discussion Memorandum
A,B,C. - Stamford, Conn. : Financial Accounting Standards Board , 1983
|
| 44 |
Public hearing held May 11, 12, and 13, 1981
A,B. - Stamford, Conn. : Financial Accounting Standards Board , 1983
|
| 45 |
Foreign currency translation
Section A,Section B. - Stamford, Conn. : Financial Accounting Standards Board , 1983
|
| 46 |
Accounting standards, current text as of June 1, 1982 / Financial Accounting Standards Board
pbk. : v. 1,pbk. : v. 2. - Stamford, Conn. : FASB. - New York : Distributed by McGraw-Hill Book Co. , c1982
|
| 47 |
Financial reporting and changing prices : foreign currency translation : an amendment of FASB statement no. 33 : December 1982
Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation , c1982
|
| 48 |
Position papers submitted in respect of Discussion Memorandum
A,B. - Stamford, Conn. : Financial Accounting Standards Board , 1982
|
| 49 |
Public hearing held December 3 and 4, 1979
Stamford, Conn. : Financial Accounting Standards Board , 1982
|
| 50 |
Criteria for applying the equity method of accounting for investments in common stock : an interpretation of APB opinion no. 18
Stamford, Conn. : Financial Accounting Standards Board , 1982
|
| 51 |
Accounting for exploratory wells in progress at the end of a period : an interpretation of FASB statement no. 19
Stamford, Conn. : Financial Accounting Standards Board , 1982
|
| 52 |
Financial accounting standards : Original pronouncements, as of June 1, 1981 / Financial Accounting Standards Board, Accounting Principles Board, Committee on Accounting Procedure
Norwalk, Conn. : Financial Accounting Standards Board , 1981
|
| 53 |
Reporting income, cash flows, and financial position of business enterprises
Stamford, Conn. : Financial Accounting Standards Board , c1981
|
| 54 |
Foreign currency translation : December 1981
Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation , c1981
|
| 55 |
A Study of the attitudes toward and an assessment of the Financial Accounting Standards Board / prepared for the Financial Accounting Foundation ; conducted by Louis Harris and Associates
Stamford, Conn. : Financial Accounting Standards Board , 1980
|
| 56 |
Qualitative characteristics of accounting information : May 1980
Stamford, Conn. : Financial Accounting Standards Board , c1980
|
| 57 |
Elements of financial statements of business enterprises
Stamford, Conn. : Financial Accounting Standards Board (FASB) , c1980
|
| 58 |
Objectives of financial reporting by nonbusiness organizations : December 1980
Stamford, Conn. : Financial Accounting Standards Board , c1980
|
| 59 |
Examples of the use of FASB Statement no. 33, Financial reporting and changing prices : special report
Stamford, Conn. (High Ridge Pk., Stamford 06905) : Financial Accounting Foundation , c1980
|
| 60 |
Objectives of financial reporting by nonbusiness organizations
Stamford, Conn. : Financial Accounting Standards Board , 1980
|
| 61 |
Application of percentage limitations in recognizing investment tax credit : an interpretation of APB opinions no. 2, 4, and 11
Stamford, Conn. : Financial Accounting Standards Board , [1980]
|
| 62 |
Applying FASB statement no. 34 to oil and gas producing operations accounted for by the full cost method : an interpretation of FASB statement no. 34
Stamford, Conn. : Financial Accounting Standards Board , 1980
|
| 63 |
Financial reporting and changing prices : September 1979
Stamford, Conn. : Financial Accounting Standards Board , c1979
|
| 64 |
Qualitative characteristics of accounting information
Stamford, Conn. : Financial Accounting Standards Board , [1979]
|
| 65 |
Public hearing held October 12 & 13, 1978, Washington, D.C., October 19 & 20, 1978, San Francisco, CA, November 3, 1978, Chicago, IL
A,B,C. - Stamford, Conn. : Financial Accounting Standards Board , 1979
|
| 66 |
Position papers submitted in respect of Discussion Memorandum
A,B. - Stamford, Conn. : Financial Accounting Standards Board , 1979
|
| 67 |
Accounting for involuntary conversion of nonmonetary assets to monetary assets : an interpretation of APB opinion no. 29
Stamford, Conn. : Financial Accounting Standards Board , [1979]
|
| 68 |
Treatment of stock compensation plans in EPS computations : an interpretation of APB opinion no. 15 and a modification of FASB interpretation no. 28
Stamford, Conn. : Financial Accounting Standards Board , [1979]
|
| 69 |
Economic consequences of financial accounting standards : selected papers, July 1978
Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation , c1978
|
| 70 |
Objectives of financial reporting by business enterprises : November 1978
Stamford, Conn. : Financial Accounting Standards Board , c1978
|
| 71 |
Statement of financial accounting concepts / Financial Accounting Standards Board
No. 1 (1978)-. - Stamford : Financial Accounting Standards Board (FASB) , c1978
|
| 72 |
The impact of statement of financial accounting standards no. 8 on the foreign exchange risk management practices of American multinationals : an economic impact study / Thomas G. Evans, William R. Folks Jr. and Michael Jilling
Stamford, Conn. : Fiancial Accounting Standards Board , 1978
|
| 73 |
Objectives of financial reporting by business enterprises
Stamford, Conn. : Financial Accounting Standards Board , [1978]
|
| 74 |
Accounting for leases in business combination : an interpretation of FASB statement no. 13
Stamford, Conn. : Financial Accounting Standards Board , 1978
|
| 75 |
Applicability of indefinite reversal criteria to timing differences : an interpretation of APB opinions no. 11 and 23
Stamford, Conn. : Financial Accounting Standards Board , 1978
|
| 76 |
Leases of certain property owned by a governmental unit or authority : an interpretation of FASB statement no. 13
Stamford, Conn. : Financial Accounting Standards Board , 1978
|
| 77 |
Leases involving only part of a building : an interpretation of FASB statement no. 13
Stamford, Conn. : Financial Accounting Standards Board , 1978
|
| 78 |
Accounting for an unused investment tax credit : an interpretation of APB opinions no. 2, 4, 11, and 16
Stamford, Conn. : Financial Accounting Standards Board , [1978]
|
| 79 |
Accounting for purchase of leased asset by the lessee during the term of the lease : an interpretation of FASB statement no. 13
Stamford, Conn. : Financial Accounting Standards Board , [1978]
|
| 80 |
Accounting for a loss on a sublease : an interpretation of FASB statement no. 13 and APB opinion no. 30
Stamford, Conn. : Financial Accounting Standards Board , [1978]
|
| 81 |
Accounting for stock appreciation rights and other variable stock option or award plans : an interpretation of APB opinions no. 15 and 25
Stamford, Conn. : Financial Accounting Standards Board , [1978]
|
| 82 |
Reporting tax benefits realized on disposition of investments in certain subsidiaries and other investees : an interpretation of APB opinions no. 23 and 24
Stamford, Conn. : Financial Accounting Standards Board , [1978]
|
| 83 |
Financial accounting standards : original pronouncements as of July 1, 1977 / Financial Accounting Standards Board, Accounting Principles Board, Committee on Accounting Procedure
1977. - Stamford, Conn. : Financial Accounting Standards Board , c1977.
|
| 84 |
Letters of comment submitted in respect of Discussion Memorandum, dated December 2, 1976
A,B,C. - Norwalk, Conn. : Financial Accounting Standards Board , 1977
|
| 85 |
Hearing 8/1-2/77
A,B,C. - Stamford, Conn. : Financial Accounting Standards Board , 1977
|
| 86 |
FASB Discussion Memorandum, conceptual framework for financial accounting and reporting
pt. 3. A - pt. 4. C. - Stamford, Conn. : Financial Accounting Standards Board , [1977]
|
| 87 |
Clarification of definitions and accounting for marketable equity securities that become nonmarketable : an interpretation of FASB statement no. 12
Stamford, Conn. : Financial Accounting Standards Board , 1977
|
| 88 |
Applying the lower of cost of market rule in translated financial statements : an interpretation of FASB statement no. 8
Stamford, Conn. : Financial Accounting Standards Board , 1977
|
| 89 |
Accounting for income taxes in interim period : an interpretation of APB opinion no. 28
Stamford, Conn. : Financial Accounting Standards Board , 1977
|
| 90 |
Lesses guarantee of the residual value of leased property : an interpretation of FASB statement no. 13
Stamford, Conn. : Financial Accounting Standards Board , 1977
|
| 91 |
Reporting accounting changes under AICPA statements of position : an interpretation of APB opinion no. 20
Stamford, Conn. : Financial Accounting Standards Board , 1977
|
| 92 |
An analysis of issues related to conceptual framework for financial accounting and reporting : elements of financial statements and their measurement : December 2, 1976
Stamford, Conn. : Financial Accounting Standards Board , c1976
|
| 93 |
Accounting for the translation of foreign currency transactions and foreign currency financial statements
1 of 3,2 of 3,3 of 3. - Stamford, Conn. : Financial Accounting Standards Board , [1976?]
|
| 94 |
Classification of a short-term obligation repaid prior to being replaced by a long-term security : an interpretation of FASB statement no. 6
Stamford, Conn. : Financial Accounting Standards Board , 1976
|
| 95 |
Applying APB opinions no. 16 and 17 when a savings and loan association or a similar institution is acquired in a business combination accounted for by the purchase method : an interpretation of APB opinions no. 16 and 17
Stamford, Conn. : Financial Accounting Standards Board , 1976
|
| 96 |
FASB interpretations no. 10, 11, 12, and 13 : interpretations of FASB statement no. 12
Stamford, Conn. : Financial Accounting Standards Board , [1976]
|
| 97 |
Reasonable estimation of the amount of a loss : an interpretation of FASB statement no. 5
Stamford, Conn. : Financial Accounting Standards Board , 1976
|
| 98 |
Translation of unamortized policy acquisition costs by a stock life insurance company : an interpretation of FASB statement no. 8
Stamford, Conn. : Financial Accounting Standards Board , 1976
|
| 99 |
Accounting for the translation of foreign currency transactions and foreign currency financial statements : October 1975
Stamford, Conn. : Financial Accounting Standards Board , c1975
|
| 100 |
Interpretation no. 4, 5, & 6 applicability of FASB statement no. 2 purchase method, development stage enterprises, computer software : an interpretation of FASB statement no. 2
Stamford, Conn. : Financial Accounting Standards Board , 1975
|
| 101 |
Applying FASB statement no. 7 in financial statements of established operating enterprises : an interpretation of FASB statement no. 7
Stamford, Conn. : Financial Accounting Standards Board , 1975
|
| 102 |
Foreign currency translation
Stamford, Conn. : Financial Accounting Standards Board , [1974]
|
| 103 |
Position papers submitted in respect of Discussion Memorandum
pt. 1. A.,pt. 1. B,pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , 1974
|
| 104 |
Transcript of public hearing - held April 23-24, 1974
Stamford, Conn. : Financial Accounting Standards Board , 1974
|
| 105 |
Discussion memorandum, foreign currency translation
Pt. 1,Pt. 1 : continued,Pt. 2. - Stamford, Conn. : Financial Accounting Standards Board , 1974
|
| 106 |
Accounting changes related to the cost of inventory : an interpretation of APB opinion no. 20
Stamford, Conn. : Financial Accounting Standards Board , 1974
|
| 107 |
Imputing interest on debt arrangments made under the Federal Bankruptcy Act : an interpretation of APB opinion no. 21
Stamford, Conn. : Financial Accounting Standards Board , 1974
|
| 108 |
Accounting for the cost of pension plans subject to the Employee Retirement Income Security Act of 1974 : an interpretation of APB opinion no. 8
Stamford, Conn. : Financial Accounting Standards Board , 1974
|
| 109 |
Public record / Financial Accounting Standards Board
Stamford, Conn. : FASB (Financial Accounting Standards Board)
|
| 110 |
Position papers submitted in respect of Discussion Memorandum
A,B. - Stamford, Conn. : Financial Accounting Standards Board, 1974
|
