Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 51
ОглавлениеAUTHORITATIVE LITERATURE
ASC 215, Statement of Shareholder Equity, contains one Subtopic:
ASC 215‐10, Overall
That Subtopic merely provides a referral to disclosure guidance in ASC 505, Equity.