SFAS 115: basic requirements. (Statement of Financial Accounting Standards): An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on October 1, 1994. The length of the article is 2806 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Financial Accounting Standards Board is implementing the Statement of Financial Accounting Standards (SFAS) No. 155, 'Accounting for Certain Investments in Debt and Equity Securities,' to improve the procedure for financial reporting. SFAS 115 contains standards for matters on and related to investment in debt and equity securities at fair value prices. It also eliminates unrealized gains and losses and tax liability.

Citation Details
Title: SFAS 115: basic requirements. (Statement of Financial Accounting Standards)
Author: Arlette C. Wilson
Publication:The National Public Accountant (Magazine/Journal)
Date: October 1, 1994
Publisher: National Society of Public Accountants
Volume: v39 Issue: n10 Page: p24(5)

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