Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:FIN
|
| gptkbp:appliesTo |
gptkb:United_States_Generally_Accepted_Accounting_Principles
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:example |
gptkb:FIN_46_(Consolidation_of_Variable_Interest_Entities)
gptkb:FIN_48_(Accounting_for_Uncertainty_in_Income_Taxes) |
| gptkbp:firstIssueDate |
1977
|
| https://www.w3.org/2000/01/rdf-schema#label |
FASB Interpretations
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
clarify or elaborate on existing FASB Statements
|
| gptkbp:relatedTo |
gptkb:FASB_Statements
gptkb:FASB_Technical_Bulletins |
| gptkbp:status |
some superseded by Accounting Standards Codification
|
| gptkbp:bfsParent |
gptkb:Accounting_Standards_Codification
|
| gptkbp:bfsLayer |
6
|