FASB Statements
Terms
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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 Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
- SFAS 147
- Acquisitions of Certain Financial Institutions—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 Activities—Deferral of the Effective Date of FASB Statement No. 133—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 Enterprise—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 Benefits—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. 125—an amendment to FASB Statement No. 125
- SFAS 126
- Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—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 Rights—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 Contracts—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 Disclosures—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 Loan—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 Benefits—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 Contracts—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. 96—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 Transactions—an amendment of FASB Statement
- SFAS 103
- Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—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 Resale—an amendment of FASB Statement No. 95
- SFAS 82
- Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
- SFAS 9
- Accounting for Income Taxes: Oil and Gas Producing Companies—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 Refinanced—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 Carriers—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 Cost—an amendment of FASB Statement No. 34
- SFAS 41
- Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
- SFAS 4
- Reporting Gains and Losses from Extinguishment of Debt—an amendment of APB Opinion No. 30
- SFAS 39
- Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
- SFAS 38
- Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
- SFAS 37
- Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
- SFAS 36
- Disclosure of Pension Information—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 Matters—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 Customers—an amendment of FASB Statement No. 14
- SFAS 3
- Reporting Accounting Changes in Interim Financial Statements—an amendment of APB Opinion No. 28
- SFAS 29
- Determining Contingent Rentals—an amendment of FASB Statement No. 13
- SFAS 28
- Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
- SFAS 27
- Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
- SFAS 26
- Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
- SFAS 25
- Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement
- SFAS 24
- Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14
- SFAS 23
- Inception of the Lease—an amendment of FASB Statement
- SFAS 22
- Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
- SFAS 21
- Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14
- SFAS 20
- Accounting for Forward Exchange Contracts—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 Statements—an amendment of FASB Statement No. 14
- SFAS 17
- Accounting for Leases: Initial Direct Costs—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 Method—an amendment of FASB Statement No. 5
- SFAS 10
- Extension of Grandfather Provisions for Business Combinations—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 Timber—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. 96—an amendment of FASB Statement
- SFAS 99
- Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—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 Leases—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 Subsidiaries—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 Plans—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 Leases—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 Costs—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 Equivalent—an amendment of APB Opinion
- SFAS 84
- Induced Conversions of Convertible Debt—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 20—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 Enterprises—an amendment of APB Opinion
- SFAS 78
- Classification of Obligations That Are Callable by the Creditor—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 Units—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 Structures—an amendment of APB Opinion No. 20
- SFAS 72
- Accounting for Certain Acquisitions of Banking or Thrift Institutions—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 Translation—an amendment of FASB Statement No. 33
- SFAS 69
- Disclosures about Oil and Gas Producing Activities—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 Requirements—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 Grants—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 Units—an amendment of FASB Statement No. 35
- SFAS 58
- Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—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 20—an amendment of FASB Statement No. 32
- SFAS 55
- Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
- SFAS 54
- Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33