FASB Statements

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SFAS 150: Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
SFAS 149: Amendment of Statement 133 on Derivative Instruments and Hedging Activities
SFAS 148: Accounting for Stock-Based CompensationÂ—Transition and DisclosureÂ—an amendment of FASB Statement No. 123
SFAS 147: Acquisitions of Certain Financial InstitutionsÂ—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
SFAS 146: Accounting for Costs Associated with Exit or Disposal Activities
SFAS 145: Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
SFAS 144: Accounting for the Impairment or Disposal of Long-Lived Assets
SFAS 143: Accounting for Asset Retirement Obligations
SFAS 142: Goodwill and Other Intangible Assets
SFAS 141: Business Combinations
SFAS 140: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
SFAS 139: Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
SFAS 138: Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
SFAS 137: Accounting for Derivative Instruments and Hedging ActivitiesÂ—Deferral of the Effective Date of FASB Statement No. 133Â—an amendment of FASB Statement No. 133
SFAS 136: Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
SFAS 135: Rescission of FASB Statement No. 75 and Technical Corrections
SFAS 134: Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking EnterpriseÂ—an amendment of FASB Statement No. 65
SFAS 133: Accounting for Derivative Instruments and Hedging Activities
SFAS 132: Employers' Disclosures about Pensions and Other Postretirement BenefitsÂ—an amendment of FASB Statements No. 87, 88, and 106
SFAS 131: Disclosures about Segments of an Enterprise and Related Information
SFAS 130: Reporting Comprehensive Income
SFAS 129: Disclosure of Information about Capital Structure
SFAS 128: Earnings per Share
SFAS 127: Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125Â—an amendment to FASB Statement No. 125
SFAS 126: Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic EntitiesÂ—an amendment to FASB Statement No. 107
SFAS 125: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
SFAS 124: Accounting for Certain Investments Held by Not-for-Profit Organizations
SFAS 123: Accounting for Stock-Based Compensation
SFAS 122: Accounting for Mortgage Servicing RightsÂ—an amendment of FASB Statement No. 65
SFAS 121: Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
SFAS 120: Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating ContractsÂ—an amendment of FASB Statements 60, 97, and 113 and Interpretation No. 40
SFAS 119: Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
SFAS 118: Accounting by Creditors for Impairment of a Loan-Income Recognition and DisclosuresÂ—an amendment of FASB Statement No. 114
SFAS 117: Financial Statements of Not-for-Profit Organizations
SFAS 116: Accounting for Contributions Received and Contributions Made
SFAS 115: Accounting for Certain Investments in Debt and Equity Securities
SFAS 114: Accounting by Creditors for Impairment of a LoanÂ—an amendment of FASB Statements No. 5 and 15
SFAS 113: Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
SFAS 112: Employers' Accounting for Postemployment BenefitsÂ—an amendment of FASB Statements No. 5 and 43
SFAS 111: Rescission of FASB Statement No. 32 and Technical Corrections
SFAS 110: Reporting by Defined Benefit Pension Plans of Investment ContractsÂ—an amendment of FASB Statement No. 35
SFAS 109: Accounting for Income Taxes
SFAS 108: Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96Â—an amendment of FASB Statement
SFAS 107: Disclosures about Fair Value of Financial Instruments
SFAS 106: Employers' Accounting for Postretirement Benefits Other Than Pensions
SFAS 105: Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
SFAS 104: Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging TransactionsÂ—an amendment of FASB Statement
SFAS 103: Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96Â—an amendment of FASB Statement
SFAS 102: Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for ResaleÂ—an amendment of FASB Statement No. 95
SFAS 82: Financial Reporting and Changing Prices: Elimination of Certain DisclosuresÂ—an amendment of FASB Statement No. 33
SFAS 9: Accounting for Income Taxes: Oil and Gas Producing CompaniesÂ—an amendment of APB Opinions No. 11 and 23
SFAS 8: Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
SFAS 7: Accounting and Reporting by Development Stage Enterprises
SFAS 6: Classification of Short-Term Obligations Expected to Be RefinancedÂ—an amendment of ARB No. 43, Chapter 3A
SFAS 51: Financial Reporting by Cable Television Companies
SFAS 50: Financial Reporting in the Record and Music Industry
SFAS 5: Accounting for Contingencies
SFAS 49: Accounting for Product Financing Arrangements
SFAS 48: Revenue Recognition When Right of Return Exists
SFAS 47: Disclosure of Long-Term Obligations
SFAS 46: Financial Reporting and Changing Prices: Motion Picture Films
SFAS 45: Accounting for Franchise Fee Revenue
SFAS 44: Accounting for Intangible Assets of Motor CarriersÂ—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
SFAS 43: Accounting for Compensated Absences
SFAS 42: Determining Materiality for Capitalization of Interest CostÂ—an amendment of FASB Statement No. 34
SFAS 41: Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real EstateÂ—a supplement to FASB Statement No. 33
SFAS 4: Reporting Gains and Losses from Extinguishment of DebtÂ—an amendment of APB Opinion No. 30
SFAS 39: Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and GasÂ—a supplement to FASB Statement No. 33
SFAS 38: Accounting for Preacquisition Contingencies of Purchased EnterprisesÂ—an amendment of APB Opinion No. 16
SFAS 37: Balance Sheet Classification of Deferred Income TaxesÂ—an amendment of APB Opinion No. 11
SFAS 36: Disclosure of Pension InformationÂ—an amendment of APB Opinion No. 8
SFAS 35: Accounting and Reporting by Defined Benefit Pension Plans
SFAS 34: Capitalization of Interest Cost
SFAS 33: Financial Reporting and Changing Prices
SFAS 32: Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing MattersÂ—an amendment of APB Opinion No. 20
SFAS 31: Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
SFAS 30: Disclosure of Information about Major CustomersÂ—an amendment of FASB Statement No. 14
SFAS 3: Reporting Accounting Changes in Interim Financial StatementsÂ—an amendment of APB Opinion No. 28
SFAS 29: Determining Contingent RentalsÂ—an amendment of FASB Statement No. 13
SFAS 28: Accounting for Sales with LeasebacksÂ—an amendment of FASB Statement No. 13
SFAS 27: Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing LeasesÂ—an amendment of FASB Statement No. 13
SFAS 26: Profit Recognition on Sales-Type Leases of Real EstateÂ—an amendment of FASB Statement No. 13
SFAS 25: Suspension of Certain Accounting Requirements for Oil and Gas Producing CompaniesÂ—an amendment of FASB Statement
SFAS 24: Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial ReportÂ—an amendment of FASB Statement No. 14
SFAS 23: Inception of the LeaseÂ—an amendment of FASB Statement
SFAS 22: Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt DebtÂ—an amendment of FASB Statement No. 13
SFAS 21: Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic EnterprisesÂ—an amendment of APB Opinion No. 15 and FASB Statement No. 14
SFAS 20: Accounting for Forward Exchange ContractsÂ—an amendment of FASB Statement No. 8
SFAS 2: Accounting for Research and Development Costs
SFAS 19: Financial Accounting and Reporting by Oil and Gas Producing Companies
SFAS 18: Financial Reporting for Segments of a Business Enterprise: Interim Financial StatementsÂ—an amendment of FASB Statement No. 14
SFAS 17: Accounting for Leases: Initial Direct CostsÂ—an amendment of FASB Statement No. 13
SFAS 16: Prior Period Adjustments
SFAS 15: Accounting by Debtors and Creditors for Troubled Debt Restructurings
SFAS 14: Financial Reporting for Segments of a Business Enterprise
SFAS 13: Accounting for Leases
SFAS 12: Accounting for Certain Marketable Securities
SFAS 11: Accounting for Contingencies: Transition MethodÂ—an amendment of FASB Statement No. 5
SFAS 10: Extension of Grandfather Provisions for Business CombinationsÂ—an amendment of APB Opinion No. 16
SFAS 1: Disclosure of Foreign Currency Translation Information
SFAS 53: Financial Reporting by Producers and Distributors of Motion Picture Films
SFAS 52: Foreign Currency Translation
SFAS 40: Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing TimberÂ—a supplement to FASB Statement No. 33
SFAS 101: Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
SFAS 100: Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96Â—an amendment of FASB Statement
SFAS 99: Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit OrganizationsÂ—an amendment of FASB Statement No. 93
SFAS 98: Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing LeasesÂ—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
SFAS 97: Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
SFAS 96: Accounting for Income Taxes
SFAS 95: Statement of Cash Flows
SFAS 94: Consolidation of All Majority-owned SubsidiariesÂ—an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12
SFAS 93: Recognition of Depreciation by Not-for-Profit Organizations
SFAS 92: Regulated Enterprises-Accounting for Phase-in PlansÂ—an amendment of FASB Statement No. 71
SFAS 91: Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of LeasesÂ—an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17
SFAS 90: Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant CostsÂ—an amendment of FASB Statement No. 71
SFAS 89: Financial Reporting and Changing Prices
SFAS 88: Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
SFAS 87: Employers' Accounting for Pensions
SFAS 86: Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
SFAS 85: Yield Test for Determining whether a Convertible Security is a Common Stock EquivalentÂ—an amendment of APB Opinion
SFAS 84: Induced Conversions of Convertible DebtÂ—an amendment of APB Opinion No. 26
SFAS 83: Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20Â—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10
SFAS 81: Disclosure of Postretirement Health Care and Life Insurance Benefits
SFAS 80: Accounting for Futures Contracts
SFAS 79: Elimination of Certain Disclosures for Business Combinations by Nonpublic EnterprisesÂ—an amendment of APB Opinion
SFAS 78: Classification of Obligations That Are Callable by the CreditorÂ—an amendment of ARB No. 43, Chapter 3A
SFAS 77: Reporting by Transferors for Transfers of Receivables with Recourse
SFAS 76: Extinguishment of Debt-an amendment of APB Opinion No. 26
SFAS 75: Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental UnitsÂ—an amendment of FASB Statement No. 35
SFAS 74: Accounting for Special Termination Benefits Paid to Employees
SFAS 73: Reporting a Change in Accounting for Railroad Track StructuresÂ—an amendment of APB Opinion No. 20
SFAS 72: Accounting for Certain Acquisitions of Banking or Thrift InstitutionsÂ—an amentsumt of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
SFAS 71: Accounting for the Effects of Certain Types of Regulation
SFAS 70: Financial Reporting and Changing Prices: Foreign Currency TranslationÂ—an amendment of FASB Statement No. 33
SFAS 69: Disclosures about Oil and Gas Producing ActivitiesÂ—an amendment of FASB Statements 19, 25, 33, and 39
SFAS 68: Research and Development Arrangements
SFAS 67: Accounting for Costs and Initial Rental Operations of Real Estate Projects
SFAS 66: Accounting for Sales of Real Estate
SFAS 65: Accounting for Certain Mortgage Banking Activities
SFAS 64: Extinguishments of Debt Made to Satisfy Sinking-Fund RequirementsÂ—an amendment of FASB Statement No. 4
SFAS 63: Financial Reporting by Broadcasters
SFAS 62: Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and GrantsÂ—an amendment of FASB Statement No. 34
SFAS 61: Accounting for Title Plant
SFAS 60: Accounting and Reporting by Insurance Enterprises
SFAS 59: Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental UnitsÂ—an amendment of FASB Statement No. 35
SFAS 58: Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity MethodÂ—an amendment of FASB Statement No. 34
SFAS 57: Related Party Disclosures
SFAS 56: Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20Â—an amendment of FASB Statement No. 32
SFAS 55: Determining whether a Convertible Security is a Common Stock EquivalentÂ—an amendment of APB Opinion No. 15
SFAS 54: Financial Reporting and Changing Prices: Investment CompaniesÂ—an amendment of FASB Statement No. 33

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