Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:accounting_standard
|
| gptkbp:appliesTo |
public companies
private companies not-for-profit organizations governmental entities (in some cases) |
| gptkbp:archivedAt |
gptkb:FASB
|
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:firstIssueDate |
1973
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:lastStatementIssued |
Statement No. 168
|
| gptkbp:numberOfStatementsIssued |
168
|
| gptkbp:purpose |
establish financial accounting and reporting standards
|
| gptkbp:relatedTo |
gptkb:Generally_Accepted_Accounting_Principles
gptkb:US_GAAP |
| gptkbp:replacedBy |
gptkb:Accounting_Standards_Codification
|
| gptkbp:status |
superseded
|
| gptkbp:bfsParent |
gptkb:Accounting_Standards_Codification
|
| gptkbp:bfsLayer |
6
|
| https://www.w3.org/2000/01/rdf-schema#label |
FASB Statements
|