FASB Statements of Financial Accounting Standards
GPTKB entity
Statements (24)
Predicate | Object |
---|---|
gptkbp:instanceOf |
accounting standard
|
gptkbp:abbreviation |
gptkb:SFAS
|
gptkbp:appliesTo |
public companies
private companies not-for-profit organizations |
gptkbp:category |
accounting regulation
|
gptkbp:countryOfOrigin |
gptkb:United_States
|
gptkbp:finalDate |
2009
|
gptkbp:firstIssueDate |
1973
|
gptkbp:governs |
financial reporting
|
https://www.w3.org/2000/01/rdf-schema#label |
FASB Statements of Financial Accounting Standards
|
gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
gptkbp:language |
English
|
gptkbp:numberOfStatementsIssued |
168
|
gptkbp:purpose |
to establish financial accounting and reporting standards
|
gptkbp:relatedTo |
gptkb:Generally_Accepted_Accounting_Principles
gptkb:FASB_Staff_Positions gptkb:FASB_Interpretations gptkb:FASB_Technical_Bulletins |
gptkbp:replacedBy |
gptkb:FASB_Accounting_Standards_Codification
|
gptkbp:status |
superseded
|
gptkbp:bfsParent |
gptkb:Accounting_Standards_Updates
gptkb:FASB_Technical_Bulletins |
gptkbp:bfsLayer |
7
|