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absh2009
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Joined: 23 Aug 2010
Location: United States
Online Status: Offline
Posts: 4
Posted: 23 Mar 2011 at 17:45 | IP Logged  

Dears

as new boy doesn't know anything about his new life, that
is me with codifications, can anyone help me to find the
citations for the following

1- Investment Property (There is not classification for
Investment Property)

2- Bond Issue cost ( Bond issue costs are recorded as an
asset and amortized using the straight-line method)

3- Bond discount/premium amortization (1- The effective
interest method is required, although the straght-line
method can be used if it is not materially different from
the effective interest method. 2- Amortization is done
over the contractual life of the bond.)

4- Exraordinary Items (1- Gain and lossee maight reported
as extraorinary if they are unusual in nature, infrequent
in occurrence, and material.)

5- Change in Accounting Entity (1- If a change in
accounting entity occurs in the current year, all
previous financial statements that are presented in
comparative finanacial statements along with the current
year should be restated)

Thanks

__________________
yarb taufegak
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