U.S. GAAP by Codification Topic

105  GAAP Hierarchy   105  GAAP History   205  Presentation of Financial Statements   205-20 Discontinued Operations   210  Balance Sheet   210-20 Offsetting   220  Comprehensive Income   225  Income Statement   225-20 Extraordinary and Unusual Items   230  Statement of Cash Flows   250  Accounting Changes and Error Corrections   260  Earnings per Share   270  Interim Reporting    310  Impairment of a Loan  320  Investment Securities   320  Other-Than-Temporary Impairments, FSP FAS 115-2   320-10-05 Overview of Investments in Other Entities   320-10-35 Reclassification of Investments in Securities  323-10 Equity Method Investments  323-30 Investments in Partnerships and Joint Ventures   325-20 Cost Method Investments   330  Inventory  340-20 Capitalized Advertising Costs   350-20 Goodwill   350-30 Intangibles Other than Goodwill   350-40 Internal-Use Software   350-50 Website Development Costs   360  Property, Plant and Equipment  360-20 Real Estate Sales     410  Asset Retirement and Environmental Obligations   420  Exit or Disposal Cost Obligations   450  Contingencies   450-20 Loss Contingencies   450-30 Gain Contingencies  480  Redeemable Financial Instruments   505-20 Stock Dividends, Stock Splits   505-30 Treasury Stock   605  SEC Staff Accounting Bulletin, Topic 13   605-25 Revenue Recognition - Multiple Element Arrangements     715-30 Defined Benefit Plans - Pension  718  Share-Based Payment   730  Research and Development   730-20 Research and Development Arrangements   805  Business Combinations    810  Consolidation   810  Noncontrolling Interests   810  Consolidation of Variable Interest Entities, SFAS 167     815  Derivatives and Hedging Overview   820  Fair Value Measurements    820  Fair value when the markets are not active, FSP FAS 157-4  825  Fair Value Option   830  Foreign Currency Matters   830-20 Foreign Currency Transactions   830-30 Translation of Financial Statements   835  Interest   835-20 Capitalization of Interest   835-30 Imputation of Interest   840  Leases   840-20 Operating Leases   840-30 Capital Leases   840-40 Sale-Leaseback Transactions  845  Nonmonetary Transactions   855  Subsequent Events   860-20 Sale of Financial Assets, SFAS 166   860-50 Servicing Assets and Liabilities, SFAS 156   985-20 Costs of software to be sold

Accounting Research Bulletins (ARB)

Accounting Research Bulletins (ARB)       No. 43: Restatement and Revision of Accounting Research Bulletins (June 1953)      No. 44: Declining-Balance Depreciation (October 1954)         --> ARB No. 44: superseded by revised version of ARB No. 44 (July 1958)      No. 44 (Revised): Declining-balance Depreciation (July 1958)         --> ARB No. 44 (Revised): superseded by SFAS No. 96 (December 1987)      No. 45: Long-Term Construction-Type Contracts (October 1955)      No. 46: Discontinuance of Dating Earned Surplus (February 1956)      No. 47: Accounting for Costs of Pension Plans (September 1956)         --> ARB No. 47: superseded by APB Opinion No. 8 (November 1966)         --> APB Opinion No. 8:  superseded by SFAS No. 87 (December 1985)      No. 48: Business Combinations (January 1957)         --> ARB No. 48: superseded by APB Opinion No. 16 (August 1970)         --> APB Opinion No. 16:  superseded by SFAS No. 141 (June 2001)      No. 49: Earnings per Share (April 1958)         --> ARB No. 49: superseded by APB Opinion No. 9 (December 1966)         --> APB Opinion No. 9 (Section II, EPS portion): superseded by SFAS No. 128 (February 1997)      No. 50: Contingencies (October 1958)         --> ARB No. 50: superseded by SFAS No. 5 (March 1975)      No. 51: Consolidated Financial Statements (August 1959)

Accounting Principles Board (APB) Opinions

Opinion	Issued	Title and Key Topics
APB Opinion No. 1	November 1962	New Depreciation Guidelines and Rules (Superseded by SFAS No. 96, December 1987)
APB Opinion No. 2	December 1962	Accounting for the Investment Credit
APB Opinion No. 3	October 1963	The Statement of Source and Application of Funds (Superseded by APB Opinion No. 19, March 1971)
APB Opinion No. 4	March 1964	Accounting for the Investment Credit (Amendment of APB Opinion No. 2)
APB Opinion No. 5	September 1964	Reporting of Leases in Financial Statements of Lessee (Superseded by SFAS No. 13, November 1976)
APB Opinion No. 6	October 1965	Status of Accounting Research Bulletins (Amendment of ARB No. 43)
APB Opinion No. 7	May 1966	Accounting for Leases in Financial Statements of Lessors (Superseded by SFAS No. 13, November 1976)
APB Opinion No. 8	November 1966	Accounting for the Cost of Pension Plans (Superseded by SFAS No. 87, December 1985)
APB Opinion No. 9	December 1966	Reporting the Results of Operations
APB Opinion No. 10	December 1966	Omnibus Opinion (Consolidated Financial Statements, Poolings of Interest, Convertible Debt and Debt Issued with Stock Warrants Installment Method of Accounting )
APB Opinion No. 11	December 1967	Accounting for Income Taxes (Superseded by SFAS No. 96, December 1987)
APB Opinion No. 12	December 1967	Omnibus Opinion
APB Opinion No. 13	March 1969	Amending Paragraph 6 of APB Opinion No. 9, Application to Commercial Banks
APB Opinion No. 14	March 1969	Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants
APB Opinion No. 15	May 1969	Earnings per Share (Superseded by SFAS No. 128, February 1997)
APB Opinion No. 16	August 1970	Business Combinations (Superseded by SFAS No. 141, June 2001)
APB Opinion No. 17	August 1970	Intangible Assets (Superseded by SFAS No. 142, June 2001)
APB Opinion No. 18	March 1971	The Equity Method of Accounting for Investments in Common Stock
APB Opinion No. 19	March 1971	Reporting Changes in Financial Position (Superseded by SFAS No. 95, November 1987)
APB Opinion No. 20	July 1971	Accounting Changes (Superseded by SFAS No. 154, May 2005)
APB Opinion No. 21	August 1971	Interest on Receivables and Payables
APB Opinion No. 22	April 1972	Disclosure of Accounting Policies
APB Opinion No. 23	April 1972	Accounting for Income Taxes - Special Areas (Amended by SFAS No. 96, December 1987 and SFAS No. 109, February 1992)
APB Opinion No. 24	April 1972	Accounting for Income Taxes - Investments in Common Stock Accounted for by the Equity Method (Superseded by SFAS No. 96, December 1987)
APB Opinion No. 25	October 1972	Accounting for Stock Issued to Employees (Superseded by SFAS No. 123 (Revised), December 2004)
APB Opinion No. 26	October 1972	Early Extinguishment of Debt
APB Opinion No. 27	November 1972	Accounting for Lease Transactions by Manufacturer or Dealer Lessors (Superseded by SFAS No. 13, November 1976)
APB Opinion No. 28	May 1973	Interim Financial Reporting
APB Opinion No. 29	May 1973	Accounting for Nonmonetary Transactions (Amended by SFAS No. 153, December 2004)
APB Opinion No. 30	June 1973	Reporting the Results of Operations Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions
APB Opinion No. 31	June 1973	Disclosure of Lease Commitments by Lessees (Superseded by SFAS No. 13, November 1976)

Statements of Financial Accounting Standards (SFAS)

SFAS No. Issued Title and Key Topics 1 December 1973 Disclosure of Foreign Currency Translation Information -->SFAS No. 1: superseded by SFAS No. 8, October, 1975 -->SFAS No. 8: superseded by SFAS No. 52, December 1981 2 October 1974 Accounting for Research and Development Costs 3 December 1974 Reporting Accounting Changes in Interim Financial Statements -->SFAS No. 3: superseded by SFAS No. 154, May 2005 4 March 1975 Reporting Gains and Losses from Extinguishment of Debt 5 March 1975 Accounting for Contingencies 6 May 1975 Classification of Short-Term Obligations Expected to Be Financed: An Amendment of ARB No. 43, Chapter 3A 7 June 1975 Accounting and Reporting by Development Stage Enterprises 8 October 1975 Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements -->SFAS No. 8: superseded by SFAS No. 52, December 1981 9 October 1975 Accounting for Income Taxes: Oil and Gas Producing Companies—an amendment of APB Opinions No. 11 and 23 -->SFAS No. 9: superseded by SFAS No. 19, December 1977 10 October 1975 Extension of "Grandfather" Provisions for Business Combinations—an amendment of APB Opinion No. 16 -->SFAS No. 10: superseded by SFAS No. 141, June 2001 11 December 1975 Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5 12 December 1975 Accounting for Certain Marketable Securities -->SFAS No. 12: superseded by SFAS No. 115, May 1993 13 November 1976 Accounting for Leases 14 November 1976 Financial Reporting for Segments of a Business Enterprise -->SFAS No. 14: superseded by SFAS No. 131, June 1997 15 June 1977 Accounting by Debtors and Creditors for Troubled Debt Restructurings 16 June 1977 Prior Period Adjustments -->SFAS No. 16: superseded by SFAS No. 115, May 1993 17 November 1977 Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13 -->SFAS No. 17: superseded by SFAS No. 91, December 1986 18 November 1977 Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14 -->SFAS No. 18: superseded by SFAS No. 131, June 1997 19 December 1977 Financial Accounting and Reporting by Oil and Gas Producing Companies 20 December 1977 Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8 -->SFAS No. 20: superseded by SFAS No. 52, December 1981 21 April 1978 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 No. 21: superseded by SFAS No. 131, June 1997 22 June 1978 Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13 23 August 1978 Inception of the Lease—an amendment of FASB Statement No. 13 24 December 1978 Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14 -->SFAS No. 24: superseded by SFAS No. 131, June 1997 25 February 1979 Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19 26 April 1979 Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13 -->SFAS No. 26: superseded by SFAS No. 98, May 1988 27 May 1979 Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13 28 May 1979 Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13 29 June 1979 Determining Contingent Rentals—an amendment of FASB Statement No. 13 30 August 1979 Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14 -->SFAS No. 30: superseded by SFAS No. 131, June 1997 31 September 1979 Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief -->SFAS No. 31: superseded by SFAS No. 96, December 1987 -->SFAS No. 96: superseded by SFAS No. 109, February 1992 32 September 1979 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 33 September 1979 Financial Reporting and Changing Prices -->SFAS No. 33: superseded by SFAS No. 89, December 1986 34 October 1979 Capitalization of Interest Cost 35 March 1980 Accounting and Reporting by Defined Benefit Pension Plans 36 May 1980 Disclosure of Pension Information—an amendment of APB Opinion No. 8 -->SFAS No. 36: superseded by SFAS No. 87, December 1985 37 July 1980 Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11 -->SFAS No. 37: superseded by SFAS No. 96, December 1987 -->SFAS No. 96: superseded by SFAS No. 109, February 1992 38 September 1980 Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16 -->SFAS No. 38: superseded by SFAS No. 141, June 2001 39 October 1980 Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber -->SFAS No. 39: superseded by SFAS No. 89, December 1986 40 November 1980 Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber -->SFAS No. 40: superseded by SFAS No. 89, December 1986 41 November 1980 Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate -->SFAS No. 41: superseded by SFAS No. 89, December 1986 42 November 1980 Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34 43 November 1980 Accounting for Compensated Absences 44 December 1980 Accounting for Intangible Assets of Motor Carriers -->SFAS No. 44: superseded by SFAS No. 145, April 2002 45 March 1981 Accounting for Franchise Fee Revenue 46 March 1981 Financial Reporting and Changing Prices: Motion Picture Films -->SFAS No. 46: superseded by SFAS No. 89, December 1986 47 March 1981 Disclosure of Long-Term Obligations 48 June 1981 Revenue Recognition When Right of Return Exists 49 June 1981 Accounting for Product Financing Arrangements 50 November 1981 Financial Reporting in the Record and Music Industry 51 November 1981 Financial Reporting by Cable Television Companies 52 December 1981 Foreign Currency Translation 53 December 1981 Financial Reporting by Producers and Distributors of Motion Picture Films -->SFAS No. 53: superseded by SFAS No. 139, June 2000 54 January 1982 Financial Reporting and Changing Prices: Investment Companies -->SFAS No. 54: superseded by SFAS No. 89, December 1986 55 February 1982 Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15 -->SFAS No. 55: superseded by SFAS No. 111, November 1992 56 February 1982 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 No. 56: superseded by SFAS No. 111, November 1992 57 March 1982 Related Party Disclosures 58 April 1982 Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34 59 April 1982 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 No. 59: superseded by SFAS No. 75, November 1983 60 June 1982 Accounting and Reporting by Insurance Enterprises 61 June 1982 Accounting for Title Plant 62 June 1982 Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34 63 June 1982 Financial Reporting by Broadcasters 64 September 1982 Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4 -->SFAS No. 64: superseded by SFAS No. 145, April 2002 65 September 1982 Accounting for Certain Mortgage Banking Activities 66 October 1982 Accounting for Sales of Real Estate 67 October 1982 Accounting for Costs and Initial Rental Operations of Real Estate Projects 68 October 1982 Research and Development Arrangements 69 November 1982 Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39 70 December 1982 Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33 -->SFAS No. 70: superseded by SFAS No. 89, December 1986 71 December 1982 Accounting for the Effects of Certain Types of Regulation 72 March 1983 Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9 73 August 1983 Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20 -->SFAS No. 73: superseded by SFAS No. 154, May 2005 74 August 1983 Accounting for Special Termination Benefits Paid to Employees -->SFAS No. 74: superseded by SFAS No. 88, December 1985 75 November 1983 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 No. 75: superseded by SFAS No. 135, February 1999 76 November 1983 Extinguishment of Debt-an amendment of APB Opinion No. 26 -->SFAS No. 76: superseded by SFAS No. 125, June 1996 77 November 1983 Reporting by Transferors for Transfers of Receivables with Recourse -->SFAS No. 77: superseded by SFAS No. 125, June 1996 78 December 1983 Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A 79 February 1984 Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16 -->SFAS No. 79: superseded by SFAS No. 141, June 2001 80 August 1984 Accounting for Futures Contracts -->SFAS No. 80: superseded by SFAS No. 133, June 1998 81 November 1984 Disclosure of Postretirement Health Care and Life Insurance Benefits -->SFAS No. 81: superseded by SFAS No. 106, December 1990 82 March 1981 Financial Reporting and Changing Prices: Motion Picture Films -->SFAS No. 82: superseded by SFAS No. 89, December 1986 83 March 1985 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 -->SFAS No. 83: superseded by SFAS No. 111, December 1986 84 March 1985 Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26 85 March 1985 Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15 -->SFAS No. 85: superseded by SFAS No. 128, February 1997 86 August 1985 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed 87 December 1985 Employers' Accounting for Pensions 88 December 1985 Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits 89 December 1986 Financial Reporting and Changing Prices 90 December 1986 Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71 91 December 1986 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 92 August 1987 Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71 93 August 1987 Recognition of Depreciation by Not-for-Profit Organizations 94 October 1987 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 95 November 1987 Statement of Cash Flows 96 December 1987 Accounting for Income Taxes -->SFAS No. 96: superseded by SFAS No. 109, February 1992 97 December 1987 Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments 98 May 1988 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 99 September 1988 Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93 100 December 1988 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 101 December 1988 Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71 102 February 1989 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. 95 103 December 1989 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 104 December 1989 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 No. 95 105 March 1990 Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk 106 December 1990 Employers' Accounting for Postretirement Benefits Other Than Pensions 107 December 1991 Disclosures about Fair Value of Financial Instruments 108 December 1991 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 109 February 1992 Accounting for Income Taxes 110 August 1992 Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35 111 November 1992 Rescission of FASB Statement No. 32 and Technical Corrections 112 November 1992 Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43 113 December 1992 Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts 114 May 1993 Accounting by Creditors for Impairment of a Loan —an amendment of FASB Statements No. 5 and 15 115 May 1993 Accounting for Certain Investments in Debt and Equity Securities 116 June 1993 Accounting for Contributions Received and Contributions Made 117 June 1993 Financial Statements of Not-for-Profit Organizations 118 October 1994 Accounting by Creditors for Impairment of a Loan -Income Recognition and Disclosures —an amendment of FASB Statement No. 114 119 October 1994 Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments 120 January 1995 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. 40 121 March 1995 Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of 122 May 1995 Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65 123 October 1995 Revised December 2004 1995 version:  Accounting for Stock-Based Compensation 2004 version:  Share-Based Payment 124 November 1995 Accounting for Certain Investments Held by Not-for-Profit Organizations 125 June 1996 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities 126 December 1996 Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107 127 December 1996 Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125 128 February 1997 Earnings per Share 129 June 1997 Disclosure of Information about Capital Structure 130 June 1997 Reporting Comprehensive Income 131 June 1997 Disclosures about Segments of an Enterprise and Related Information 132 February 1998 Revised December 2003 Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 133 June 1998 Accounting for Derivative Instruments and Hedging Activities 134 October 1998 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. 65 135 February 1999 Rescission of FASB Statement No. 75 and Technical Corrections 136 June 1999 Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others 137 June 1999 Accounting for Derivative Instruments and Hedging Activities-- Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133 138 June 2000 Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133 139 June 2000 Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121 140 September 2000 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125 141 June 2001 Business Combinations 142 June 2001 Goodwill and Other Intangible Assets 143 June 2001 Accounting for Asset Retirement Obligations 144 August 2001 Accounting for the Impairment or Disposal of Long-Lived Assets 145 April 2002 Rescission of FASB Statements No. 4, 44, and 64,  Amendment of FASB Statement No. 13, and Technical Corrections 146 June 2002 Accounting for Costs Associated with Exit or Disposal Activities 147 October 2002 Acquisitions of Certain Financial Institutions —an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9 148 December 2002 Accounting for Stock-Based Compensation—Transition and Disclosure— an amendment of FASB Statement No. 123 FASB Statement No. 123 was revised in December 2004 and renamed as "Share-Based Payment." 149 April 2003 Amendment of Statement 133 on Derivative Instruments and Hedging Activities 150 May 2003 Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity 151 November 2004 Inventory Costs—an amendment of ARB No. 43, Chapter 4 123 October 1995 Revised December 2004 1995 version:  Accounting for Stock-Based Compensation 2004 version:  Share-Based Payment 152 December 2004 Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67 153 December 2004 Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29 154 May 2005 Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3 155 February 2006 Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140 156 March 2006 Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140 157 September 2006 Fair Value Measurements 158 September 2006 Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans —an amendment of FASB Statements No. 87, 88, 106, and 132(R) 159 February 2007 The Fair Value Option for Financial Assets and Financial Liabilities —Including an amendment of FASB Statements No. 115 141R December 2007 Business Combinations 160 December 2007 Noncontrolling Interests in Consolidated Financial Statements —an amendment of ARB No. 51 161 March 2008 Disclosures about Derivative Instruments and Hedging Activities —an amendment of FASB Statement No. 133 162 May 2008 The Hierarchy of Generally Accepted Accounting Principles 163 May 2008 Accounting for Financial Guarantee Insurance  Contracts —an interpretation of FASB Statement No. 60 164 April 2009 Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142  165 May 2009 Subsequent Events 166 June  2009 Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 167 June  2009 Amendments to FASB Interpretation No. 46(R) 168 June  2009 The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 ASC July 1 2009 Codification of Accounting Standards: the single source of U.S. GAAP

Statements of Financial Accounting Concepts (SFAC)

FASB Concept Statements Summary

SFAC No. Title Issue Date 1 Objectives of Financial Reporting by Business Enterprises November 1978 2 Qualitative Characteristics of Accounting Information May 1980 3 Superseded by SFAC No. 6   4 Objectives of Financial Reporting by Nonbusiness Organizations December 1980 5 Recognition and Measurement in Financial Statements of Business Enterprises December 1984 6 Elements of Financial Statements December 1985 7 Using Cash Flow Information and Present Value in Accounting Measurements February 2000

U.S. GAAP by Topic

Accounting Topics

Inventory Valuation Methods

Depreciation Methods

Revenue Recognition Principle

Accrual Basis vs. Cash Basis Accounting

Basics of Journal Entries

Ratios for Financial Statement Analysis

Overview of Financial Statements

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