Professional Standards-FASB 2012

For more detailed information on the Professional Standards listed below, please visit the FASB website.

 

Number Professional Standard Effective Date
No. 2012-07 Entertainment-Films (Topic 926) (B) 12-15-13
No. 2012-06 Business Combinations (Topic 805) (B) 12-15-12
No. 2012-05 Statement of Cash Flows (Topic 230) (B) 6-15-13
No. 2012-04 Technical Corrections and Improvements (B) 12-15-13
No. 2012-03 SEC only  
No. 2012-02 Intangibles – Goodwill and Other (Topic 350) (B) 9-15-12
No. 2012-01 Health Care Entities (Topic 954) (B) 12-15-13

 

Legend for Effective Date:
B=Beginning After
E= Ending After
I= When Issued