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The Information in FAS 109 and the FIN 48 Interpretation

question 14

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The information in FAS 109 and the FIN 48 interpretation of FAS 109, have been incorporated into the Accounting Standards Codification Section 740.


Definitions:

Rename

The process of changing the name of a file, variable, or other item in a computer system or program.

Field Size

The maximum amount of data that can be stored in a database field, typically defined in number of characters or bytes.

Column Heading

The title or label at the top of a column in tables or spreadsheets that describes the kind of data contained in the column.

Decimal Places

The number of digits to the right of the decimal point in a number; important in precision for calculations and representations.

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