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	<title><![CDATA[financial accounting foundation Resources | BNET]]></title>
	<link><![CDATA[http://resources.bnet.com/topic/financial+accounting+foundation.html]]></link>
	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to financial accounting foundation]]></description>
	<s:counts start="0" returned="14" found="14" />
	<language>en-us</language>
	<item>
		<title><![CDATA[Liabilities and Equity]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57144]]></link>
		<description><![CDATA[This article is about Accounting for certain Financial Instruments with characteristics of both Liabilities and Equity, the Board will embark on the liabilities and equity project. The objectives of  the article are to: Improve accounting and reporting by issuers for financial instruments that contain characteristics of equity and liabilities,...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 12 Sep 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/liability.html"><![CDATA[Liability]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Combinations of Not-for-Profit Organizations]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=70981]]></link>
		<description><![CDATA[This article talks about the objective of the project is to develop guidance on the accounting and reporting for combinations of not-for-profit NFP organizations. It provides the summary of Board decisions for information purposes. A combination occurs when a not-for-profit organization acquires assets and liabilities that constitute an activity or...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 04 Sep 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/combination.html"><![CDATA[Combination]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/asset+management.html"><![CDATA[Asset Management]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/operational+planning.html"><![CDATA[Operational Planning]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Fair Value Measurement]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57143]]></link>
		<description><![CDATA[The objective is to develop a Statement that will establish a framework for measuring fair value under other pronouncements that require fair value measurements, codifying the guidance for measuring fair value in those pronouncements Fair Value Statement. The Statement, which will be developed in phases, will focus on how, not...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 03 Sep 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/pronouncement.html"><![CDATA[Pronouncement]]></category>
		<category domain="http://resources.bnet.com/topic/value.html"><![CDATA[Value]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+governance.html"><![CDATA[Corporate Governance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+law.html"><![CDATA[Corporate Law]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Financial Performance  Reporting by Business Enterprises]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58774]]></link>
		<description><![CDATA[The primary objectives of this report are (1) to improve the quality of information displayed in financial statements so that investors, creditors, and others can better evaluate an enterprise's financial performance and (2) to ascertain that sufficient information is contained in the financial statements to permit calculation of key financial...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 03 Sep 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statement.html"><![CDATA[Financial Statement]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Criteria for Liability Extinguishment]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57140]]></link>
		<description><![CDATA[The objective of this article is to broadly consider the criteria for liability extinguishment  Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. The article will explore what changes in commercial arrangements should trigger modifications to the obligor's accounting for its recognized obligations under those arrangements....]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 22 Aug 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/arrangement.html"><![CDATA[Arrangement]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Disclosures About Intangible Assets]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=57141]]></link>
		<description><![CDATA[This article is about establishing standards that will improve disclosure of information about intangible assets that are not recognized in financial statements. Those unrecognized intangible assets include assets that are developed internally such as brand names and customer relationships and those that are acquired and written off immediately (acquired in-process...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Mon, 11 Aug 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/asset+management.html"><![CDATA[Asset Management]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/operational+planning.html"><![CDATA[Operational Planning]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Application of Market Mechanism and Readily Convertible to Cash Subsequent to the Inception or Acquisition of a Contract]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=70977]]></link>
		<description><![CDATA[This article talks about the FASB Statement No.149 for the amendment of statement 133 on derivative instruments and hedging activities and FASB Statement No.150 for accounting certain financial instruments with characteristics of both liabilities and equity. If a contract ceases to be a derivative pursuant to Statement 133 and an...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 10 Jun 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[Acquisition]]></category>
		<category domain="http://resources.bnet.com/topic/contract.html"><![CDATA[Contract]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/derivative.html"><![CDATA[Derivative]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Can Option Contracts and Forward Contracts with Optionality Features Qualify for the Normal Purchases and Normal Sales Exception]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=70990]]></link>
		<description><![CDATA[Article talks about statement 133 implementation issue no. C10 for option contracts and forward contract with optionality features quality for the normal purchases and normal sales exceptions. Normal purchases and normal sales are contracts that provide for the purchase or sale of something other than a financial instrument or derivative...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 May 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/purchase.html"><![CDATA[Purchase]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/sales+strategy.html"><![CDATA[Sales Strategy]]></category>
		<category domain="http://resources.bnet.com/topic/sales+force+management.html"><![CDATA[Sales Force Management]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/sales.html"><![CDATA[Sales]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Employers' Accounting for Postretirement Benefits Other Than Pensions]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58559]]></link>
		<description><![CDATA[This Statement establishes accounting standards for employers' accounting for postretirement benefits other than pensions. Although it applies to all forms of postretirement benefits, this Statement focuses principally on postretirement health care benefits. The ability to measure the obligation for postretirement health care benefits and the recognition of that obligation have...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/health+care.html"><![CDATA[Health Care]]></category>
		<category domain="http://resources.bnet.com/topic/pension.html"><![CDATA[Pension]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
		<category domain="http://resources.bnet.com/topic/vertical+industries.html"><![CDATA[Vertical Industries]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/healthcare.html"><![CDATA[Healthcare]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/human+resources.html"><![CDATA[Human Resources]]></category>
		<category domain="http://resources.bnet.com/topic/enterprise+software.html"><![CDATA[Enterprise Software]]></category>
		<category domain="http://resources.bnet.com/topic/software.html"><![CDATA[Software]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Issues Relating To The Recognition of Revenues And Liabilities]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58643]]></link>
		<description><![CDATA[Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. Consequently, issues involving revenue recognition are among the most important - and the most difficult - that standard setters and accountants face. This proposal discusses...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statement.html"><![CDATA[Financial Statement]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
	</item>
	<item>
		<title><![CDATA[Accounting And  Reporting By Defined Benefit Pension Plans]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58776]]></link>
		<description><![CDATA[This report establishes standards of financial accounting and reporting for the annual financial statements of a defined benefit pension plan plan. It applies both to plans in the private sector and to plans of state and local governmental units. It does not require the preparation, distribution, or attestation of financial...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statement.html"><![CDATA[Financial Statement]]></category>
		<category domain="http://resources.bnet.com/topic/defined+benefit+pension+plan.html"><![CDATA[Defined Benefit Pension Plan]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/plan+year.html"><![CDATA[Plan Year]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Credit Standing and Liability Measurement]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=55913]]></link>
		<description><![CDATA["A balance sheet is composed of three classes of elements—the entity's economic resources assets, claims against those resources held by non owners liabilities and the residual claims of owners equity. In a corporation, the value of owners' residual claims cannot decline below zero; a shareholder cannot be  compelled to...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Fri, 01 Jun 2001 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/measurement.html"><![CDATA[Measurement]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/asset+management.html"><![CDATA[Asset Management]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/balance+sheets.html"><![CDATA[Balance Sheets]]></category>
		<category domain="http://resources.bnet.com/topic/operational+planning.html"><![CDATA[Operational Planning]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
	</item>
	<item>
		<title><![CDATA[Expected Cash Flows]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=55912]]></link>
		<description><![CDATA[FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements. Since then, the Board has incorporated the ideas from Concepts Statement 7 in Exposure Drafts on impairment of long-lived assets and asset removal obligations. This article has two sections. The first expands on why the...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 May 2001 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/board.html"><![CDATA[Board]]></category>
		<category domain="http://resources.bnet.com/topic/section.html"><![CDATA[Section]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+governance.html"><![CDATA[Corporate Governance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/asset+management.html"><![CDATA[Asset Management]]></category>
		<category domain="http://resources.bnet.com/topic/business+operations.html"><![CDATA[Business Operations]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+law.html"><![CDATA[Corporate Law]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/operational+planning.html"><![CDATA[Operational Planning]]></category>
	</item>
	<item>
		<title><![CDATA[Business and Financial Reporting, Challenges From The New Economy]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58641]]></link>
		<description><![CDATA[This Special Report examines two assertions that dominate articles and papers about the intersection between the new economy on one hand and business and financial reporting on the other. First, the economy of 2000 is fundamentally different from the economy of 1950 and before. Second, traditional financial statements do not...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sun, 01 Apr 2001 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/financial+reporting.html"><![CDATA[Financial Reporting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/economy.html"><![CDATA[Economy]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+foundation.html"><![CDATA[Financial Accounting Foundation]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
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