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Proposed Accounting Standards Update

STAFF DRAFT Financial Statement Presentation

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July 1, 2010

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of an Exposure Draft on

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Notice to Recipients of this Staff Draft of an Exposure Draft on Financial Statement Presentation This staff draft of an Exposure Draft has been prepared by the staff of the FASB and the IASB (Boards) for the Boards’ joint project to develop a standard on financial statement presentation. The draft reflects the cumulative, tentative decisions made by the Boards concluding with their joint meeting in April 2010. However, work on the project is continuing, and the proposals are subject to change before the Boards decide to publish an Exposure Draft for public comment. The Boards decided to engage in additional outreach activities before finalizing and publishing an Exposure Draft. Those activities will focus primarily on two areas: (1) the perceived benefits and costs of the proposals and (2) the implications of the proposals for financial reporting by financial services entities. After completing those outreach activities, the Boards will consider whether to change any of their tentative decisions in response to the input received. The Boards are not formally inviting comments on this staff draft; however, they welcome input from interested parties. The Boards expect to publish an Exposure Draft for public comment in early 2011. More information about the project and contact information is available on the Boards’ websites www.fasb.org and www.ifrs.org.

Copyright © 2010 by Financial Accounting Foundation. All rights reserved. Permission is granted to make copies of this work provided that such copies are for personal or intraorganizational use only and are not sold or disseminated and provided further that each copy bears the following credit line: “Copyright © 2010 by Financial Accounting Foundation. All rights reserved. Used by permission.”

Financial Accounting Standards Board

of the Financial Accounting Foundation 401 Merritt 7, PO Box 5116, Norwalk, Connecticut 06856-5116

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Staff Draft of an Exposure Draft on Financial Statement Presentation July 1, 2010 CONTENTS Paragraph Numbers

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Objective ........................................................................................................1 Scope .........................................................................................................2–7 General Features of Financial Statements ...............................................8–42 General Features of Financial Statement Presentation........................43–112 Statement of Financial Position .........................................................113–134 Statement of Comprehensive Income ...............................................135–167 Statement of Cash Flows ...................................................................168–199 Statement of Changes in Equity ........................................................200–206 Notes to Financial Statements ...........................................................207–267 Transition and Effective Date .............................................................268–269 Appendix A: Glossary [Draft] Basis for Conclusions .............................................................. BC1–BC238 [Draft] Implementation Guidance.............................................................. IG1–IG33

Proposed Guidance ............................................................................................. 1–269

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Proposed Guidance on Financial Statement Presentation
The proposed guidance section of the Exposure Draft specifies the financial statement presentation...
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