Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
ASC 720, Other Expenses, contains nine subtopics: ASC 720‐10, Overall; ASC 720‐15, Start‐Up Costs; ASC 720‐20, Insurance Costs; ASC 720‐25, Contributions Made; ASC 720‐30, Real and Personal Property Taxes; ASC 720‐35, Advertising Costs; ASC 720‐40, Electronic Equipment Waste Obligations; ASC 720‐45, Business and Technology Reengineering; and ASC 720‐50, Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers. ASC 720‐15 provides guidance on financial reporting of start‐up costs, including organization costs, and requires such costs to be expensed as incurred. Contributions made are expenses in the period when the contribution is made with the offsetting credit recorded as a decrease in assets or an increase in liabilities. Accrued real estate and personal property taxes represent the unpaid portion of an entity's obligation to a state, county, or other taxing authority that arises from the ownership of real or personal property, respectively.
ASC 720, Other Expenses, contains nine subtopics: ASC 720‐10, Overall; ASC 720‐15, Start‐Up Costs; ASC 720‐20, Insurance Costs; ASC 720‐25, Contributions Made; ASC 720‐30, Real and Personal Property Taxes; ASC 720‐35, Advertising Costs; ASC 720‐40, Electronic Equipment Waste Obligations; ASC 720‐45, Business and Technology Reengineering; and ASC 720‐50, Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers. ASC 720‐15 provides guidance on financial reporting of start‐up costs, including organization costs, and requires such costs to be expensed as incurred. Contributions made are expenses in the period when the contribution is made with the offsetting credit recorded as a decrease in assets or an increase in liabilities. Accrued real estate and personal property taxes represent the unpaid portion of an entity's obligation to a state, county, or other taxing authority that arises from the ownership of real or personal property, respectively.
ASC 720 OTHER EXPENSES
Flood, Joanne M. (Autor:in)
Wiley GAAP 2021 ; 777-783
09.03.2021
7 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
| Wiley | 2015
| Wiley | 2018
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Wiley | 1992