absh2009 Newbie
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
|