Accounting guidelines - PowerPoint PPT Presentation

XBRL Implementation in IDX

XBRL Implementation in IDX. Februari 2014. Today’s Discussion. Introduction to XBRL XBRL Implementation at IDX More Details about IDX Taxonomy Feedback Q &amp; A. Introduction to XBRL. What is XBRL ?. XBRL – The “Bar Code” for Business Reporting World. An Information Standard.

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Chapter 18: Investments

Intermediate Accounting, 10th Edition Kieso, Weygandt, and Warfield. Chapter 18: Investments. Prepared by Krishnan Ranganathan, Angelo State University, San Angelo, Texas. Part 1 : Investments in Debt Securities. Accounting Guidelines: History.

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FASB Financial Accounting Standards Board

AICPA American Institute of Certified Public Accountants SEC Securities &amp; Exchange Commission FASB Financial Accounting Standards Board. FASB Financial Accounting Standards Board. GAAP Generally Accepted accounting principles. Three types of Businesses. Cost Principle.

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