Relevant FASB Statements (not superceded)
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 126
- Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
- SFAS 124
- Accounting for Certain Investments Held by Not-for-Profit Organizations
- SFAS 123
- Accounting for Stock-Based Compensation
- 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 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 107
- Disclosures about Fair Value of Financial Instruments
- SFAS 106
- Employers' Accounting for Postretirement Benefits Other Than Pensions
- 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 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 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 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 4
- Reporting Gains and Losses from Extinguishment of Debt—an amendment of APB Opinion No. 30
- SFAS 37
- Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
- SFAS 35
- Accounting and Reporting by Defined Benefit Pension Plans
- SFAS 34
- Capitalization of Interest Cost
- 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 25
- Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement
- 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 2
- Accounting for Research and Development Costs
- SFAS 19
- Financial Accounting and Reporting by Oil and Gas Producing Companies
- SFAS 16
- Prior Period Adjustments
- SFAS 15
- Accounting by Debtors and Creditors for Troubled Debt Restructurings
- SFAS 13
- Accounting for Leases
- SFAS 11
- Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
- SFAS 52
- Foreign Currency Translation
- SFAS 101
- Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
- 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 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 84
- Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
- SFAS 78
- Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
- 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 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 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