Prepaid Expenses Fasb 136

(Generally, the expected cash flow approach discussed in FASB Concepts Statement No. 7, In comparing the nature and amount of accrued expenses of the prior period to those of the current period (basic procedure 5), ... Return Document

ACC 212 - CLAYMORE
C. prepaid expenses. d. common stock. 18. 136. On January 1, The Financial Accounting Standards Board is responsible for establishing. a. the American Institute of Certified Public Accountants. b. generally accepted accounting principles. ... View Full Source

Commission File Number: 1-1927 THE GOODYEAR TIRE & RUBBER COMPANY
Prepaid Expenses and Other Current Assets 329 307 Total Current Assets 8,153 In May 2009 the Financial Accounting Standards Board $136 million ($104 million after-tax and minority or $0.43 per share) ... Fetch Full Source

Managerial Accounting Weygandt, Kieso, & Kimmel - Wiley: Home
Sometimes a change in accounting principle is mandated by FASB. and the prepaid expenses may not be 2 Selling & administrative expense 2,366.8 34.6 2,458.7 36.8 Nonrecurring charges 184.1 2.7 136.1 2.0 Income from operations 1,009.1 14.8 958.9 14.4 Interest ... Retrieve Doc

THE UNIVERSITY OF AKRON FOUNDATION
All gifts should be accounted for in accordance with FASB Statement 136 UA Prepaid Purchase Order Form, or Travel Expense Report. Expenses of an employee’s spouse where a UA purpose is not being served and such expenses have not been approved in advance. 9. ... View Doc

CHAE Review - HFTP-Home
Financial Accounting Standards Board (FASB) Securities and of Merchandise Office Supplies Other Prepaid Expenses Investments Slide 133 Slide 134 Slide 135 Slide 136 Slide 137 Slide 138 Slide 139 Slide 140 Slide 141 Slide 142 Slide 143 Slide 144 Slide ... Content Retrieval

CHAPTER 10
FASB Statement No. 34 recommends that avoidable interest or actual interest cost, These costs—both the $40,000 and the $7,500—are much like prepaid expenses, (net of capitalized interest of $136 million—see note 3). ... View Full Source

SMITHSONIAN INSTITUTION
Prepaid and deferred expenses 28.5 0.5 29.0 31.4 Change in net assets from operations 38.5 89.2 127.7 5.2 3.2 136.1 108.7 Nonoperating activities: Nonoperating investment return provisions of the Financial Accounting Standards Board’s Accounting Standards Codification ... Content Retrieval

UNITED WAY OF BROOME COUNTY, INC. FINANCIAL STATEMENTS ...
Other Expenses-1,0441,6791215283,3722,9213,3219,61411,538 Prepaid Pension Costs-24,072 Donated Securities (894,713)-Donated Equipment and Merchandise (3,925) (10,505) The Organization has also adopted FASB No. 136, ... View This Document

AMERICAN HEART ASSOCIATION, INC. - Www.heart.org
Supplies 8 2,198 311 136 2,653 425 1,116 1,541 4,194 5,695 Rental and maintenance of Prepaid expenses and other assets 15,644 13,049 organizations as prescribed by the Financial Accounting Standards Board (FASB). ... Document Viewer

Annual Report 2007 - West Suburban Senior Services .... (708 ...
Caregiver Education Hours N/A N/A N/A N/A N/A N/A 136 116 Prepaid Expenses and Other $11,401 Total Current Assets $475,893 Other Assets Land, building and equipment, net of FASB #158 $251,940 - $251,940 ... Doc Viewer

GASBS 34 IMPLEMENTATION - Montana Department Of Administration
This statement incorporates into the GASB authoritative literature those FASB & AICPA pronouncements issued on or before 11/30/89 (GASBS 34 ¶136; above)? (Note: Net assets should not be classified as nonspendable to offset inventories or prepaid expenses.) (e) Are restricted assets ... Document Retrieval

Fiscal Procedures Manual - Colorado.gov: The Official State ...
3.14 Prepaid Expenses and Consumable Inventories .. . 92 3.15 Internal Control and Certification of Accounting and Reporting Systems .. 95 3.16 Year-End Fund Balance Sweep Entries for Funds 100, 1EX and 461 ... Fetch Doc

Accounting For Lawyers - Herwitz/Barrett, Foundation Press ...
Notes receivables, accts receivables, inventories, prepaid expenses. long-term investments. longer than 1 yr. stocks and bonds held onto; notes receivables and accts receivables which cannot be collected within 1 yr; SUMMARY on p.136 e.g. FASB statements, ... Access Doc

FINANCIAL STATEMENTS - Mercer University
Legal life or 40 years Goodwill Prior to FASB 142 Pooling (no goodwill recognized) Purchase inventories Prepaid Expenses Represent expenses paid in advance (net of allowances of 89 and 136) ... Get Content Here

Annual Report 2007 State Credit Union
During.2007.exceeded.$136.million,.an.increase.of. Prepaid.Expenses State.Credit.Union.adopted.FASB.No ..107,.“Disclosure. about.Fair.Value.of ... Get Content Here

CHAPTER 21
Prepaid expenses, deferred FASB Statement No. 144 does not require recognition of an 1987 18,301 113.6 30,432 1988 13,612 118.3 21,735 1989 14,325 124.0 21,823 1990 14,874 130.7 21,497 1991 15,119 136.2 20,969 1992 15,152 140.3 20,401 1993 15,215 144.5 19,890 1994 ... Read Content