Overview Pronouncements

The following pronouncements and subjects from the overview will be considered for inclusion on the final examination.  Every effort will be made to cover these topics in class during the overview;  however, in the event that time does not permit, you will be responsible for this material.

   

Accounting for Contingencies-FAS No. 5 and Interpretation No. 14 Self-Insurance?
Accounting for Stock Issued to Employees--APB Opinion No.25 (superceded by FAS No. 123R)
Accounting for Stock Issued to Employees--Fas No.123R Brief Summary of Fas No. 123R	Stock options-- illustration 1 Stock options-- illustration 2
Accounting for Compensated Absences--FAS No. 43
Accounting for Development Stage Enterprises
Comprehensive Income--FAS No. 130	exercise on comprehensive income
Interim Financial Reporting
Segment Reporting