This list of bird species found exclusively in Japan is based on the taxonomy used in Dickinson (2003).For further details on possible inaccuracies in the list see Sources & Caveats. Dickinson, E.C. (Ed.)(2003) The Howard and Moore Complete Checklist of the Birds of the World. Revised and enlarged third edition.hecklist of Endemic Bird Species. This list of bird species found exclusively in Japan is based on the taxonomy used in Dickinson (2003). For further details on possible inaccuracies in the list see Sources & Caveats.
Definition of Assets [FASB Concept Statement 6] There is no more fundamental concept in accounting than assets. Assets, or economic resources, are the lifeblood of both business enterprises and not-for-profit organizations. Without assetsâto exchange for, combine with, or transform into other assetsâthose entities would have no reason to exist.
Case Study The Financial Accounting Standards Board (FASB), the body charged with establishing generally accepted accounting standards, in 2001 changed the method by which companies account for goodwill. Goodwill is posted as an asset to a firm's balance sheet when the firm makes an acquisition for above net asset value. In other words, goodwill is created when a firm pays more than the accounting value of a firm's assets adjusted for its debts.