BNET Business Dictionary
Business Definition for: Accounting Exposure
- the risk that foreign currency held by a company may lose value because of exchange rate changes when it conducts overseas business
Additional Resources
- FASB issues exposure drafts to support global accounting standards
- LAST MONTH THE FINANCIAL ACCOUNTING STANDARDS BOARD FASB issued four new Exposure Drafts that would improve U.S. generally accepted accounting principles GAAP and converge U.S. accounting guidance with existing international accounting standards. Comments on each Exposure Draft are due by April 13, 2004. The Exposure Drafts are: *...
- Research articles 2004-01-01
- FASB issues Exposure Drafts to improve accounting guidance and support convergence of Global Accounting Standards.(Financial Accounting Standards Board )
- The Financial Accounting Standards Board FASB issued four Exposure Drafts that would improve U.S. generally accepted accounting principles and converge U.S. accounting guidance with existing international accounting standards. The Financial Accounting Standards Board FASB issued four Exposure Drafts that would improve U.S. generally...
- Research articles 2004-01-01
- The International Accounting Standards Board and the US Financial Accounting Standards Board (FASB) have released an exposure draft containing joint proposals to improve and align accounting for business combinations.(Brief article)
- The International Accounting Standards Board and the US Financial Accounting Standards Board FASB have released an exposure draft containing joint proposals to improve and align ... The International Accounting Standards Board and the US Financial Accounting Standards Board FASB have released an exposure draft...
- Research articles 2005-09-01
- Financial Accounting Standards Board.(Looking Inside)(has issued four exposure drafts)(Brief Article)
- The Norwalk-based Financial Accounting Standards Board FASB has issued four exposure drafts that would improve U.S. generally accepted accounting principles GAAP and converge U.S. accounting guidance to existing international accounting standards The Norwalk-based Financial Accounting Standards Board FASB has issued four exposure drafts that would...
- Research articles 2003-12-29
- The Financial Accounting Standards Board Issues Proposal on Accounting for Uncertain Tax Positions; Exposure Draft Seeks to Reduce Widespread Diversity In Accounting for Income Taxes
- NORWALK, Conn. -- In step with its effort to improve the quality of financial reporting, the Financial Accounting Standards Board FASB today published an Exposure Draft of a proposed Interpretation, Accounting for Uncertain Tax Positions. The Exposure Draft seeks to reduce the significant diversity in practice associated with recognition and...
- Research articles 2005-07-14
- Financial Accounting Standards Board Issues Revised Exposure Draft on Accounting for Transfers of Financial Assets
- NORWALK, Conn. -- The Financial Accounting Standards Board: --New Draft Seeks to Clarify Derecognition Requirements for Financial Assets and Initial Measurement of Interests Related to Transferred Financial Assets --Board Also Issues Exposure Drafts of Amendments Relating to Accounting for Servicing of Financial Assets and Accounting for Certain Hybrid...
- Research articles 2005-08-11
- FASB exposure draft on uncertain tax positions.
- On July 14, 2005, the Financial Accounting Standards Board FASB issued an exposure draft of a proposed interpretation of FASB Statement No. 109, Accounting for Income Taxes, addressing "Accounting for Uncertain Tax Positions." (1) This in On July 14, 2005, the Financial Accounting Standards Board FASB...
- Research articles 2005-10-01
- GASB issues exposure draft on accounting for termination benefits.(FASB/GASB)
- A new GASB exposure draft, Accounting for Termination Benefits, would establish accounting guidance for state and local governmental employers regarding benefits provided to employees who terminate employment. It would establish guidance for benefits A new GASB exposure draft, Accounting for Termination Benefits, would establish accounting...
- Research articles 2005-01-01
- FASB issues three exposure drafts.(IN THE NEWS)
- The Financial Accounting Standards Board FASB issued a revised Exposure Draft, Accounting for Transfers of Financial Assets. The proposed statement seeks to clarify the derecognition requirements for financial assets that were developed in FASB Sta The Financial Accounting Standards Board FASB issued a revised Exposure...
- Research articles 2005-10-01
- GASB EXPOSURE DRAFT ON INTANGIBLES
- In late December 2006, the Governmental Accounting Standards Board GASB released an exposure draft ED of a proposed new statement on Accounting and Financial Reporting for Intangible Assets. The GASB has set a comment deadline of March 23, 2007, for tIn late December 2006, the Governmental Accounting Standards Board GASB...
- Research articles 2007-03-01
- FASB issues exposure draft on acquisitions
- An exposure draft has been issued by the Financial Accounting Standards Board FASB - Acquisitions of Certain Financial Institutions - that amends two existing accounting standards and an Interpretation to increase consistency of financial reporting. TheAn exposure draft has been issued by the Financial Accounting Standards Board FASB - Acquisitions...
- Research articles 2002-06-01
- FASB issues three exposure drafts.(FASB/GASB)
- In August, the Financial Accounting Standards Board FASB issued a revised Exposure Draft, Accounting for Transfers of Financial Assets. The proposed Statement seeks to clarify the derecognition requirements for financial assets that were developed In August, the Financial Accounting Standards Board FASB issued a ...
- Research articles 2005-09-01
- Comments on proposed statement on financial accounting standards: accounting for income taxes - Tax Executives Institute
- The Financial Accounting Standards Boards issued an Exposure Draft of a revised Statement of Accounting for Income Taxes on June 5, 1991. The Exposure Draft, if adopted, would supersede Statement of Financial Accounting Standards 96, Accounting for Income Taxes (hereinafter Statement 96), which was issued in December 1987. ...
- Research articles 1991-09-01
- The International Accounting Standards Board and the US Financial Accounting Standards Board have released an exposure draft containing joint proposals to improve and align accounting for business combinations
- The International Accounting Standards Board and the US Financial Accounting Standards Board FASB have released an exposure draft containing joint proposals to improve and align accounting for business combinations. Their planned standard would replace both IFRS3 and the FASB's statement 141.
- Research articles 2005-09-01
- An Examination of the Financial Statement Effects of the New Exposure Draft on Business Combinations.(Financial Accounting Standards Board)
- In September 1999, the FASB issued an Exposure Draft ED of a financial accounting standard, Business Combinations and Intangible Assets. In this article, we first describe the key provisions of the ED, and modifications to those provisions that hav In September 1999, the FASB issued an...
- Research articles 2001-07-01
- GASB Issues Exposure Draft On Affiliated Organizations.(Governmental Accounting Standards Board)(Brief Article)
- The Governmental Accounting Standards Board GASB has issued a revised Exposure Draft, The Financial Reporting Entity - Affiliated Organizations, to amend Statement No. 14, The Financial Reporting Entity. The proposal is intended to provide additio The Governmental Accounting Standards Board GASB has issued a...
- Research articles 2001-10-01
- An unforgiving environment for tax questions.(Financial Accounting Standards Board's Exposure Draft)(Column)
- Tax issues have been in the headlines of late. The President's Advisory Panel on Tax Reform issued its long-awaited report. The Financial Accounting Standards Board FASB has issued an Exposure Draft on Uncertain Tax Positions. The Justice Departmen Tax issues have been in the headlines of...
- Research articles 2006-04-01
- FASB publishes Exposure Draft on the rescission of FASB Statements No. 4, 44 and 64, corrections. (Domestic).(Financial Accounting Standards Board)(Brief Article)
- The Financial Accounting Standards Board FASB issued an Exposure Draft that rescinds FASB Statement No. 4, Reporting Gains and Losses from Extinguishment of Debt, and an amendment of that Statement, FASB Statement No. 64, Extinguishments of Debt Ma The Financial Accounting Standards Board FASB issued an...
- Research articles 2002-01-01
- International Convergence: The Case of Accounting for Business Combinations
- On June 30, 2005, FASB and the International Accounting Standards Board IASB each issued exposure drafts dealing with both business combinations and consolidation procedures. FASB's exposure drafts included "Business Combinations" and "Consolidated Financial Statements, Including Accounting and Reporting of Noncontrolling Interests in Subsidiaries." The lASB's related exposure drafts included proposed...
- Research articles 2008-04-01
- FASB amends derivative definition, Statement 133. (Domestic).(Financial Accounting Standards Board)(Brief Article)
- The Financial Accounting Standards Board FASB issued an Exposure Draft to clarify the definition of a derivative. Amendment of Statement 133 on Derivative Instruments and Hedging Activities amends Statement No. 133, Accounting for Derivative Instru The Financial Accounting Standards Board FASB issued an Exposure Draft...
- Research articles 2002-06-01
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