-
8/9/2019 SFAC 01.pdf
1/20
-
8/9/2019 SFAC 01.pdf
2/20
-
8/9/2019 SFAC 01.pdf
3/20
-
8/9/2019 SFAC 01.pdf
4/20
-
8/9/2019 SFAC 01.pdf
5/20
-
8/9/2019 SFAC 01.pdf
6/20
-
8/9/2019 SFAC 01.pdf
7/20
-
8/9/2019 SFAC 01.pdf
8/20
-
8/9/2019 SFAC 01.pdf
9/20
-
8/9/2019 SFAC 01.pdf
10/20
-
8/9/2019 SFAC 01.pdf
11/20
-
8/9/2019 SFAC 01.pdf
12/20
-
8/9/2019 SFAC 01.pdf
13/20
-
8/9/2019 SFAC 01.pdf
14/20
-
8/9/2019 SFAC 01.pdf
15/20
-
8/9/2019 SFAC 01.pdf
16/20
-
8/9/2019 SFAC 01.pdf
17/20
-
8/9/2019 SFAC 01.pdf
18/20
-
8/9/2019 SFAC 01.pdf
19/20
-
8/9/2019 SFAC 01.pdf
20/20
SFAS 1
38
December 22, 2005, and the fifth revision on July 20, 2006.
The fourth revision of this Statement shall be effective forfinancial statements of fiscal years beginning on or after January
1, 2006. Earlier application is not permitted. Those financialstatements that had been originally prepared in accordance withthe provisions of this Statement need not be restatedretroactively to follow the fourth revision of this Statement. Itmeans that the amortized amount of the goodwill and the lossesof assets that became idle or no longer were used in operationsrecognized before those amendments are applied shall not bereversed.
The fifth revision of this Statement shall be effective for financialstatements of fiscal years beginning on or after January 1, 2007.Earlier application is permitted. Those financial statements thathad been originally prepared in accordance with the provisionsof this Statement need not be restated retroactively to follow thefifth revision of this Statement.
(105) Deleted
(106) After the second revision of this Statement is effective, item 2 ofParagraph (2) of the Statement of Financial AccountingStandards No. 23 “Interim Financial Reporting” should berevised as follows:“(2) ……the content of aforementioned interim financialstatements is prescribed in Paragraph 65 of the Statement ofFinancial Accounting Standards No. 1 “Conceptual Framework
for Financial Accounting and Preparation of FinancialStatements.”
The provisions of this Statement need not be applied to immaterial items.
