Original Pronouncements

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CURRENT TEXT

The 2005 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2005) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes:
* Current Text Volume I- General Standards-Sections A06 to N35 (0-471-73789-5)
* Current Text: Volume II: General Standards-Sections P16 to V18 and Industry Standards (0-471-73789-5

Features
* Arranged alphabetically by topics for easy reference.
* EITF Issues are listed by topic and where applicable linked to specific paragraphs.
* AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable.
* FASB’s questions-and-answer Special Reports and FASB Staff Positions are included by topic.
* Links current Text paragraphs to the Original Pronouncements in a Volume II appendix.
* Contains the appendixes and topical index as described above for Volume III of Original Pronouncements.

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