Generally Accepted Accounting Principles
in the United States

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Sources of U.S. GAAP
  
U.S. GAAP Codification of Accounting Standards
  
   --> An integration of all previous sources of U.S. GAAP (Effective July 1, 2009) 
  
Previous sources of U.S. GAAP
   
  
FASB Statements of Financial Accounting Standards (SFAS)
   Accounting Principles Board (APB) Opinions
  
Accounting Research Bulletins (ARB)
   
 
FASB Statements of Financial Accounting Concepts (SFAC)

Intermediate Accounting Topics
Advanced Accounting Topics

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 CompensationTransition 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
International Financial Reporting Standards (IFRS)
 
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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