Artificial intelligence in accounting: GAAP's “FAS133”

Author:

Le Guyader Louis P.1

Affiliation:

1. Department of Accounting and FinanceSoutheastern Louisiana University Hammond Louisiana

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Reference9 articles.

1. FASB Green Book. (2009). Statement 133 Implementation Issues Financial Accounting Standard Board Norwalk Ct as published before the release of the Accounting Standards Codification in 2009 and later incorporated therein as Topic 105. Retrieved fromhttps://www.fasb.org/jsp/FASB/FASBContent_C/DerivativesPage&cid=900000015389

2. FASB(1997). FASB Statement No. 130 Comprehensive Income Financial Accounting Standards Board Norwalk Ct 1997 subsequently amended and mapped into ASC as Topic 220.

3. FASB(1998). FASB Statement No. 133 Accounting for Derivatives Instruments and Hedging Activities Financial Accounting Standards Board Norwalk Ct 1998 subsequently amended and mapped into the ASC as Topic 815

4. FASB(1999). FASB Statement No. 137 Accounting for Derivative Instruments and Hedging Activities – Deferral of the Effective Date of FASB Statement No. 133 Financial Accounting Standards Board Norwalk Ct 1999.

5. FASB(2006). FASB Statement No. 157.Fair Value Measurements Financial Accounting Standards Board Norwalk Ct 2006 subsequently amended and mapped into ASC as Topic 820

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