Fasb asc 505
(FR Y-9C, FR Y-9LP, FR Y-9SP, FR Y-9CS and ...
However, ASC Subtopic 505-10 provides that an institution may record a note received as a capital contribution as an asset, rather than a reduction of equity capital, only if the note is collected in cash “before the financial statements are issued.” The note receivable must also satisfy the existence criteria described below.
Yes - JLK Rosenberger
[FASB ASC 944-505-50 par. 3–4] If the entity is a foreign insurance entity that does not have a U.S. insurance subsidiary and prepares U.S. GAAP financial statements or is included in a parent’s consolidated U.S. GAAP financial statements, have the notes to financial statements disclosed permitted regulatory accounting practices that ...
Overview | The Children's Place
In accordance with the FASB ASC 505--Equity, the par value of the shares retired is charged against common stock and the remaining purchase price is allocated between additional paid-in capital and retained earnings. The portion charged against additional paid-in capital is determined using a pro-rata allocation based on total shares outstanding.
ICPAS
Financial Accounting Standards Board. 401 Merritt 7, P.O. Box 5116. ... We do not believe that the increased disclosures required for convertible instruments by ASC 470-20-50-1A through 1I and ASC 505-10-50-12 through 18 provide adequate transparency for differentiating the economics underlying these instruments.
[DOC File]CHAPTER 15
https://info.5y1.org/fasb-asc-505_1_88d0ad.html
(a) See FASB ASC 505-10-50. (b) (FASB ASC 505-10-20.—Glossary) 1. Security—is defined as evidence of debt or ownership or a related right. It includes …
investor.childrensplace.com
In accordance with the FASB ASC 505--Equity, the par value of the shares retired is charged against common stock and the remaining purchase price is allocated between additional paid-in capital and retained earnings. The portion charged against additional paid-in capital is determined using a pro-rata allocation based on total shares outstanding.
ICPAS
To evaluate the impact of superseding the guidance in ASC 505-50, we reviewed the issue summaries that led to the issuance of EITF Issue 96-18. Based on our review, we believe that one of the scenarios supporting the current measurement date model in ASC 505-50 involves an agreement between an entity and a service provider to perform services ...
Home | DART – Deloitte Accounting Research Tool
ASC 505-50-35, Equity — Equity-Based Payments to Non-Employees — Subsequent Measurement ASC 720-35-35, Other Expenses — Advertising Costs — Subsequent Measurement ASC 805-20-35, Business Combinations — Identifiable Assets and Liabilities, and any Noncontrolling Interest — Subsequent Measurement
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Is the entity in compliance with the guidance in ASC 505-10-25-3? Section 505-10-25 has been updated as a result of the issuance of ASU 2018-07. The pending content resulting from the issuance of this ASU amended paragraph 505-10-25-3.
bluebird bio, Inc.
As noted in the Company’s 2017 Annual Report on Form 10-K, the Company historically applied the guidance in FASB ASC Topic 505-50, Equity-Based Payments to Non-Employees, to account for its awards to non-employees pursuant to which the measurement date for non-employee awards was generally the date the services are completed, resulting in ...
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