FASB Technical Bulletins
E453754
FASB Technical Bulletins are authoritative interpretive and guidance documents issued by the Financial Accounting Standards Board to clarify and provide practical application of existing accounting standards.
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. GAAP literature
ⓘ
accounting standard ⓘ authoritative interpretive guidance ⓘ |
| appliesTo | entities that prepare financial statements in conformity with U.S. GAAP ⓘ |
| audience |
not-for-profit organizations
ⓘ
private companies ⓘ professional accountants ⓘ public companies ⓘ |
| authorityLevel | authoritative under U.S. GAAP at the time of issuance ⓘ |
| citationPractice | cited by their FASB Technical Bulletin number ⓘ |
| classification |
implementation guidance
ⓘ
interpretive guidance ⓘ |
| documentType | technical bulletin ⓘ |
| field |
corporate accounting
ⓘ
financial accounting ⓘ financial reporting ⓘ |
| format | numbered series of bulletins ⓘ |
| governedBy | FASB due process procedures in effect at time of issuance ⓘ |
| governs |
disclosure issues under existing FASB standards
ⓘ
measurement issues under existing FASB standards ⓘ presentation issues under existing FASB standards ⓘ recognition issues under existing FASB standards ⓘ |
| incorporatedInto | FASB Accounting Standards Codification NERFINISHED ⓘ |
| influencedBy |
SEC reporting requirements
ⓘ
existing FASB standards ⓘ |
| issuedBy | Financial Accounting Standards Board NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| objective |
to enhance consistency in application of U.S. GAAP
ⓘ
to reduce diversity in practice ⓘ |
| purpose |
to address narrow implementation issues in financial reporting
ⓘ
to clarify existing accounting standards ⓘ to provide practical application guidance for existing accounting standards ⓘ |
| regulatoryContext | used in conjunction with SEC rules and regulations ⓘ |
| relatedTo |
AICPA accounting guidance
ⓘ
Accounting Principles Board Opinions NERFINISHED ⓘ FASB Interpretations NERFINISHED ⓘ FASB Staff Positions NERFINISHED ⓘ FASB Statements NERFINISHED ⓘ |
| replacedBy | guidance within the FASB Accounting Standards Codification ⓘ |
| scope | specific accounting and reporting issues under existing standards ⓘ |
| status | superseded in the FASB Accounting Standards Codification ⓘ |
| timePeriod | pre-Codification U.S. GAAP era ⓘ |
| usedBy |
auditors
ⓘ
financial statement users ⓘ preparers of financial statements ⓘ regulators ⓘ |
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.