 |
|
 |
FASB Summaries |
Accounting:FASB SummariesFASB Exposure Drafts GASB Summaries GASB Exposure Drafts AICPA White Paper Taxation:Federal Tax FormsNew York State Tax Forms New York City Tax Forms Other State Tax Forms Tax Acct. & Regulatory Bulletin Ethics & RegulationCode of ConductBriefing Book on Issues Risk ManagementPeer Review SummariesRisk Mgt.& Liability Guidebook BookshelfOther CPA Journal PublicationsForensic & Litigation Svcs. Directory Career Opportunities Handbook |
Statement No. 51 Financial Reporting by Cable Television Companies STATUS Issue Date: November 1981 Effective Date: For fiscal years beginning after December 15, 1981 Affects: Amends FAS 32, Appendix A Affected by: Paragraph 2 superseded by FAS 71 Paragraph 14 amended by FAS 121 Abbreviations for Accounting Pronouncements FAS - FASB Statements FIN - FASB Interpretations FTB - FASB Technical Bulletins APB - APB Opinions AIN - AICPA Interpretations ARB - Accounting Research Bulletins CON - FASB Concepts EITF - EITF Issues Q&A - FASB Implementation Guides SUMMARY This Statement extracts the specialized accounting principles and practices from AICPA Statement of Position 79-2, Accounting by Cable Television Companies, and establishes standards of financial accounting and reporting for costs, expenses, and revenues applicable to the construction and operation of a cable television system. During a period while a cable television system is partially under construction and partially in service (the prematurity period), costs incurred that relate to both current and future operations shall be partially capitalized and partially expensed. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
©2000 New York State Society of Certified Public Accountants. Legal Notices. |