主题：证监会急征基金业权证会计处理方案意见

哪位有中英文版美国GAAP,急用,谢谢!发了两次都没人理555555

呵呵，这个站点可以下英文的，中文的估计还没有翻译出来。

http://www.fasb.org/st

不过要一个一个的下

我找到一个合辑，可是有点老。

中文版US GAAP前两年有人翻译过并获得授权出版，共三大本。当时上海企业家书店等有售。

中文现在估计又要重新修订了，最新的修改近2年有

1、Statement No. 154
Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
2、Statement No. 123 (revised 2004)
Share-Based Payment
3、Statement No. 153
Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29
(Issue Date 12/04)
4、Statement No. 152
Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
(Issue Date 12/04)
4Statement No. 151
Inventory Costs—an amendment of ARB No. 43, Chapter 4
(Issue Date 11/04)




Statement No. 132 (revised 2003)
Employers Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 12/03)



Statement No. 150
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
(Issue Date 5/03)





Statement No. 149
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
(Issue Date 4/03)





Statement No. 148
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
(Issue Date 12/02)





Statement No. 147
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
(Issue Date 10/02)





Statement No. 146
Accounting for Costs Associated with Exit or Disposal Activities
(Issue Date 6/02)





Statement No. 145
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
(Issue Date 4/02)

经济科学出版社出过,270元,共三本