Legacy Standards
FASB documents available below are superseded by FASB Statement No. 168, The FASB Accounting Standards Codification and The Hierarchy of Generally Accepted Accounting Principles.
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- FASB Interpretations
- FASB Staff Positions
- FASB Technical Bulletins
- EITF Abstracts
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FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts are copyrighted by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, Connecticut 06856. All rights reserved. The FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts available at this website may be used only for individual personal non-commercial purposes—you may print one copy for such use. No part of the FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts as available at this website may be further reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.
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Issued since the FASB's inception in 1973
| Statements of Financial Accounting Standards | |||||
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| [151 - 168] | |||||
| FASB Interpretations | |||||
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| FASB Staff Positions | |||||
| [Final FSPs] | |||||
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| [79-1 - 81-3] [81-4 - 01-1] |
View EITF Abstracts (Updated as of January 15, 2009, refer to minutes of current EITF meeting for interim updates)
Issued since the EITF's inception in 1984—Full Text
| EITF Abstracts—Appendix D—Other Technical Matters |
| [D-1 - D-25] | [D-26 - D-50] | [D-51 - D-75] | [D-76 - D-100] |
| [D-101 - D-109] |
Statement No. 168
The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162
(Issue Date 06/09)
[As Issued] [Summary] [Status]
Statement No. 167
Amendments to FASB Interpretation No. 46(R)
(Issue Date 06/09)
[As Issued] [Summary] [Status]
Statement No. 166
Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
(Issue Date 06/09)
[As Issued] [Summary] [Status]
Statement No. 165
Subsequent Events
(Issue Date 05/09)
[As Issued] [Summary] [Status]
Statement No. 164
Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142
(Issue Date 04/09)
[As Issued] [Summary] [Status]
Statement No. 163
Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60
(Issue Date 05/08)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 162
The Hierarchy of Generally Accepted Accounting Principles
(Issue Date 05/08)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 161
Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
(Issue Date 03/08)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 160
Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
(Issue Date 12/07)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 141 (revised 2007)
Business Combinations
(Issue Date 12/07)
[As Issued] [Summary] [Status]
Statement No. 159
The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115
(Issue Date 02/07)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 158
Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)
(Issue Date 09/06)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 157
Fair Value Measurements
(Issue Date 09/06)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 156
Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
(Issue Date 03/06)
[As Amended] [As Issued] [Summary] [Status]
[Revisions to Related Authoritative Literature]
Statement No. 155
Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
(Issue Date 02/06)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 154
Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
(Issue Date 05/05)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 123 (revised 2004)
Share-Based Payment
(Issue Date 12/04)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 153
Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29
(Issue Date 12/04)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 152
Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
(Issue Date 12/04)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 151
Inventory Costs—an amendment of ARB No. 43, Chapter 4
(Issue Date 11/04)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 132 (revised 2003)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 12/03)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 150
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
(Issue Date 5/03)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 149
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
(Issue Date 4/03)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 148
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
(Issue Date 12/02)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 147
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
(Issue Date 10/02)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 146
Accounting for Costs Associated with Exit or Disposal Activities
(Issue Date 6/02)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 145
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
(Issue Date 4/02)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 144
Accounting for the Impairment or Disposal of Long-Lived Assets
(Issue Date 8/01)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 143
Accounting for Asset Retirement Obligations
(Issue Date 6/01)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 142
Goodwill and Other Intangible Assets
(Issue Date 6/01)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 141 (revised 2007)
Business Combinations
(Issue Date 12/07)
[As Issued] [Summary] [Status]
Statement No. 141
Business Combinations
(Issue Date 6/01)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 140
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
(Issue Date 9/00)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 139
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
(Issue Date 6/00)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 138
Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
(Issue Date 6/00)
[As Amended] [As Issued] [Status]
Statement No. 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
(Issue Date 6/99)
[As Amended] [As Issued] [Status]
Statement No. 136
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
(Issue Date 6/99)
[As Amended] [As Issued]
[Summary As Amended] [Summary As Issued] [Status]
Statement No. 135
Rescission of FASB Statement No. 75 and Technical Corrections
(Issue Date 2/99)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 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
(Issue Date 10/98)
[As Amended] [As Issued] [Status]
Statement No. 133
Accounting for Derivative Instruments and Hedging Activities
(Issue Date 6/98)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 132 (revised 2003)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 12/03)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 132 (Superseded)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 2/98)
[As Issued] [Summary] [Status]
Statement No. 131
Disclosures about Segments of an Enterprise and Related Information
(Issue Date 6/97)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 130
Reporting Comprehensive Income
(Issue Date 6/97)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 129
Disclosure of Information about Capital Structure
(Issue Date 2/97)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 128
Earnings per Share
(Issue Date 2/97)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 127 (Superseded)
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
(Issue Date 12/96)
[As Issued] [Summary] [Status]
Statement No. 126
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
(Issue Date 12/96)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 125 (Superseded)
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
(Issue Date 6/96)
[As Issued] [Summary] [Status]
Statement No. 124
Accounting for Certain Investments Held by Not-for-Profit Organizations
(Issue Date 11/95)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 123 (revised 2004)
Share-Based Payment
(Issue Date 12/04)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 123
Accounting for Stock-Based Compensation
(Issue Date 10/95)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 122 (Superseded)
Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
(Issue Date 5/95)
[As Issued] [Summary] [Status]
Statement No. 121 (Superseded)
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
(Issue Date 3/95)
[As Issued] [Summary] [Status]
Statement No. 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
(Issue Date 1/95)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 119 (Superseded)
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
(Issue Date 10/94)
[As Issued] [Summary] [Status]
Statement No. 118
Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
(Issue Date 10/94)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 117
Financial Statements of Not-for-Profit Organizations
(Issue Date 6/93)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 116
Accounting for Contributions Received and Contributions Made
(Issue Date 6/93)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 115
Accounting for Certain Investments in Debt and Equity Securities
(Issue Date 5/93)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 114
Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
(Issue Date 5/93)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 113
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
(Issue Date 12/92)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 112
Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
(Issue Date 11/92)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 111
Rescission of FASB Statement No. 32 and Technical Corrections
(Issue Date 11/92)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 110
Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
(Issue Date 8/92)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 109
Accounting for Income Taxes
(Issue Date 2/92)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 108 (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement
No. 96
(Issue Date 12/91)
[As Issued] [Summary] [Status]
Statement No. 107
Disclosures about Fair Value of Financial Instruments
(Issue Date 12/91)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 106
Employers' Accounting for Postretirement Benefits Other Than Pensions
(Issue Date 12/90)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 105 (Superseded)
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
(Issue Date 3/90)
[As Issued] [Summary] [Status]
Statement No. 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
No. 95
(Issue Date 12/89)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 103 (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement
No. 96
(Issue Date 12/89)
[As Issued] [Summary] [Status]
Statement No. 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
(Issue Date 2/89)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 101
Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
(Issue Date 12/88)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 100 (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement
No. 96
(Issue Date 12/88)
[As Issued] [Summary] [Status]
Statement No. 99
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93
(Issue Date 9/88)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 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
(Issue Date 5/88)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 97
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
(Issue Date 12/87)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 96 (Superseded)
Accounting for Income Taxes
(Issue Date 12/87)
[As Issued] [Summary] [Status]
Statement No. 95
Statement of Cash Flows
(Issue Date 11/87)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 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
(Issue Date 10/87)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 93
Recognition of Depreciation by Not-for-Profit Organizations
(Issue Date 8/87)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 92
Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
(Issue Date 8/87)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 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
(Issue Date 12/86)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 90
Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
(Issue Date 12/86)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 89
Financial Reporting and Changing Prices
(Issue Date 12/86)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 88
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
(Issue Date 12/85)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 87
Employers' Accounting for Pensions
(Issue Date 12/85)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 86
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
(Issue Date 8/85)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 85 (Superseded)
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion
No. 15
(Issue Date 3/85)
[As Issued] [Summary] [Status]
Statement No. 84
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
(Issue Date 3/85)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 83 (Superseded)
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
(Issue Date 3/85)
[As Issued] [Summary] [Status]
Statement No. 82 (Superseded)
Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
(Issue Date 11/84)
[As Issued] [Summary] [Status]
Statement No. 81 (Superseded)
Disclosure of Postretirement Health Care and Life Insurance Benefits
(Issue Date 11/84)
[As Issued] [Summary] [Status]
Statement No. 80 (Superseded)
Accounting for Futures Contracts
(Issue Date 8/84)
[As Issued] [Summary] [Status]
Statement No. 79
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion
No. 16
(Issue Date 2/84)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 78
Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
(Issue Date 12/83)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 77 (Superseded)
Reporting by Transferors for Transfers of Receivables with Recourse
(Issue Date 12/83)
[As Issued] [Summary] [Status]
Statement No. 76 (Superseded)
Extinguishment of Debt-an amendment of APB Opinion No. 26
(Issue Date 11/83)
[As Issued] [Summary] [Status]
Statement No. 75 (Superseded)
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
(Issue Date 11/83)
[As Issued] [Summary] [Status]
Statement No. 74 (Superseded)
Accounting for Special Termination Benefits Paid to Employees
(Issue Date 8/83)
[As Issued] [Summary] [Status]
Statement No. 73 (Superseded)
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
(Issue Date 8/83)
[As Issued] [Summary] [Status]
Statement No. 72
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
(Issue Date 2/83)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 71
Accounting for the Effects of Certain Types of Regulation
(Issue Date 12/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 70 (Superseded)
Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33
(Issue Date 12/82)
[As Issued] [Summary] [Status]
Statement No. 69
Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39
(Issue Date 11/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 68
Research and Development Arrangements
(Issue Date 10/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 67
Accounting for Costs and Initial Rental Operations of Real Estate Projects
(Issue Date 10/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 66
Accounting for Sales of Real Estate
(Issue Date 10/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 65
Accounting for Certain Mortgage Banking Activities
(Issue Date 9/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 64 (Superseded)
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4
(Issue Date 9/82)
[As Issued] [Summary] [Status]
Statement No. 63
Financial Reporting by Broadcasters
(Issue Date 6/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 62
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34
(Issue Date 6/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 61
Accounting for Title Plant
(Issue Date 6/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 60
Accounting and Reporting by Insurance Enterprises
(Issue Date 6/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 59 (Superseded)
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
(Issue Date 4/82)
[As Issued] [Summary] [Status]
Statement No. 58
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34
(Issue Date 4/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 57
Related Party Disclosures
(Issue Date 3/82)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 56 (Superseded)
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
(Issue Date 2/82)
[As Issued] [Summary] [Status]
Statement No. 55 (Superseded)
Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
(Issue Date 2/82)
[As Issued] [Summary] [Status]
Statement No. 54 (Superseded)
Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33
(Issue Date 1/82)
[As Issued] [Summary] [Status]
Statement No. 53 (Superseded)
Financial Reporting by Producers and Distributors of Motion Picture Films
(Issue Date 12/81)
[As Issued] [Summary] [Status]
Statement No. 52
Foreign Currency Translation
(Issue Date 12/81)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 51
Financial Reporting by Cable Television Companies
(Issue Date 11/81)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 50
Financial Reporting in the Record and Music Industry
(Issue Date 11/81)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 49
Accounting for Product Financing Arrangements
(Issue Date 6/81)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 48
Revenue Recognition When Right of Return Exists
(Issue Date 6/81)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 47
Disclosure of Long-Term Obligations
(Issue Date 3/81)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 46 (Superseded)
Financial Reporting and Changing Prices: Motion Picture Films
(Issue Date 3/81)
[As Issued] [Summary] [Status]
Statement No. 45
Accounting for Franchise Fee Revenue
(Issue Date 3/81)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 44 (Superseded)
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
(Issue Date 12/80)
[As Issued] [Summary] [Status]
Statement No. 43
Accounting for Compensated Absences
(Issue Date 11/80)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 42
Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
(Issue Date 11/80)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 41 (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
(Issue Date 11/80)
[As Issued] [Summary] [Status]
Statement No. 40 (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33
(Issue Date 11/80)
[As Issued] [Summary] [Status]
Statement No. 39 (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
(Issue Date 10/80)
[As Issued] [Summary] [Status]
Statement No. 38
Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
(Issue Date 9/80)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 37
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
(Issue Date 7/80)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 36 (Superseded)
Disclosure of Pension Information—an amendment of APB Opinion No. 8
(Issue Date 5/80)
[As Issued] [Summary] [Status]
Statement No. 35
Accounting and Reporting by Defined Benefit Pension Plans
(Issue Date 3/80)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 34
Capitalization of Interest Cost
(Issue Date 10/79)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 33 (Superseded)
Financial Reporting and Changing Prices
(Issue Date 9/79)
[As Issued] [Summary] [Status]
Statement No. 32 (Superseded)
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
(Issue Date 9/79)
[As Issued] [Summary] [Status]
Statement No. 31 (Superseded)
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
(Issue Date 9/79)
[As Issued] [Summary] [Status]
Statement No. 30 (Superseded)
Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14
(Issue Date 8/79)
[As Issued] [Summary] [Status]
Statement No. 29
Determining Contingent Rentals—an amendment of FASB Statement No. 13
(Issue Date 6/79)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 28
Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
(Issue Date 5/79)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 27
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
(Issue Date 5/79)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 26 (Superseded)
Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
(Issue Date 4/79)
[As Issued] [Summary] [Status]
Statement No. 25
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement
No. 19
(Issue Date 2/79)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 24 (Superseded)
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14
(Issue Date 12/78)
[As Issued] [Summary] [Status]
Statement No. 23
Inception of the Lease—an amendment of FASB Statement
No. 13
(Issue Date 8/78)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 22
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
(Issue Date 6/78)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 21 (Superseded)
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
(Issue Date 4/78)
[As Issued] [Summary] [Status]
Statement No. 20 (Superseded)
Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
(Issue Date 12/77)
[As Issued] [Summary] [Status]
Statement No. 19
Financial Accounting and Reporting by Oil and Gas Producing Companies
(Issue Date 12/77)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 18 (Superseded)
Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14
(Issue Date 11/77)
[As Issued] [Summary] [Status]
Statement No. 17 (Superseded)
Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13
(Issue Date 11/77)
[As Issued] [Summary] [Status]
Statement No. 16
Prior Period Adjustments
(Issue Date 6/77)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 15
Accounting by Debtors and Creditors for Troubled Debt Restructurings
(Issue Date 6/77)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 14 (Superseded)
Financial Reporting for Segments of a Business Enterprise
(Issue Date 12/76)
[As Issued] [Summary] [Status]
Statement No. 13
Accounting for Leases
(Issue Date 11/76)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 12 (Superseded)
Accounting for Certain Marketable Securities
(Issue Date 12/75)
[As Issued] [Summary] [Status]
Statement No. 11
Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
(Issue Date 12/75)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 10
Extension of "Grandfather" Provisions for Business Combinations—an amendment of APB Opinion No. 16
(Issue Date 10/75)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 9 (Superseded)
Accounting for Income Taxes: Oil and Gas Producing Companies—an amendment of APB Opinions No. 11 and 23
(Issue Date 10/75)
[As Issued] [Summary] [Status]
Statement No. 8 (Superseded)
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
(Issue Date 10/75)
[As Issued] [Summary] [Status]
Statement No. 7
Accounting and Reporting by Development Stage Enterprises
(Issue Date 6/75)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 6
Classification of Short-Term Obligations Expected to Be Refinanced—an amendment of ARB No. 43, Chapter 3A
(Issue Date 5/75)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 5
Accounting for Contingencies
(Issue Date 3/75)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 4 (Superseded)
Reporting Gains and Losses from Extinguishment of Debt—an amendment of APB Opinion No. 30
(Issue Date 3/75)
[As Issued] [Summary] [Status]
Statement No. 3 (Superseded)
Reporting Accounting Changes in Interim Financial Statements—an amendment of APB Opinion No. 28
(Issue Date 12/74)
[As Issued] [Summary] [Status]
Statement No. 2
Accounting for Research and Development Costs
(Issue Date 10/74)
[As Amended] [As Issued] [Summary] [Status]
Statement No. 1 (Superseded)
Disclosure of Foreign Currency Translation Information
(Issue Date 12/73)
[As Issued] [Summary] [Status]
Interpretation 48
Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109
(Issue Date 6/06)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 47
Accounting for Conditional Asset Retirement Obligations—an interpretation of FASB Statement No. 143
(Issue Date 3/05)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 46(R)
Consolidation of Variable Interest Entities (revised December 2003)—an interpretation of ARB No. 51
(Issue Date 12/03)
[As Amended] [As Issued] [Summary] [Status]
Marked Changes—Download the Interpretation section of Interpretation 46 (revised December 2003) marked to show changes from Interpretation 46
Interpretation 46 (Superseded)
Consolidation of Variable Interest Entities—an interpretation of ARB No. 51
(Issue Date 1/03)
[As Issued] [Summary] [Status]
Interpretation 45
Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statements No. 5, 57, and 107 and rescission of FASB Interpretation No. 34
(Issue Date 11/02)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 44
Accounting for Certain Transactions involving Stock Compensation—an interpretation of APB Opinion No. 25
(Issue Date 3/00)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 43
Real Estate Sales—an interpretation of FASB Statement No. 66
(Issue Date 6/99)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 42 (Superseded)
Accounting for Transfers of Assets in Which a Not-for-Profit Organization Is Granted Variance Power—an interpretation of FASB Statement No. 116
(Issue Date 9/96)
[As Issued] [Summary] [Status]
Interpretation 41
Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements—an interpretation of APB Opinion No. 10 and a modification of FASB Interpretation No. 39
(Issue Date 12/94)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 40
Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises—an interpretation of FASB Statements No. 12, 60, 97, and 113
(Issue Date 4/93)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 39
Offsetting of Amounts Related to Certain Contracts—an interpretation of APB Opinion No. 10 and FASB Statement No. 105
(Issue Date 3/92)
[As Amended] [As Issued]
[Summary As Amended] [Summary As Issued] [Status]
Interpretation 38
Determining the Measurement Date for Stock Option, Purchase, and Award Plans Involving Junior Stock—an interpretation of APB Opinion No. 25
(Issue Date 8/84)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 37
Accounting for Translation Adjustments upon Sale of Part of an Investment in a Foreign Entity—an interpretation of FASB Statement No. 52
(Issue Date 7/83)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 36
Accounting for Exploratory Wells in Progress at the End of a Period—an interpretation of FASB Statement No. 19
(Issue Date 10/81)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 35
Criteria for Applying the Equity Method of Accounting for Investments in Common Stock—an interpretation of APB Opinion No. 18
(Issue Date 5/81)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 34 (Superseded)
Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 5
(Issue Date 3/81)
[As Issued] [Summary] [Status]
Interpretation 33
Applying FASB Statement No. 34 to Oil and Gas Producing Operations Accounted for by the Full Cost Method—an interpretation of FASB Statement No. 34
(Issue Date 8/80)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 32 (Superseded)
Application of Percentage Limitations in Recognizing Investment Tax Credit—an interpretation of APB Opinions 2, 4, and 11
(Issue Date 3/80)
[As Issued] [Summary] [Status]
Interpretation 31 (Superseded)
Treatment of Stock Compensation Plans in EPS Computations—an interpretation of APB Opinion No. 15 and a modification of FASB Interpretation No. 28
(Issue Date 2/80)
[As Issued] [Summary] [Status]
Interpretation 30
Accounting for Involuntary Conversions of Nonmonetary Assets to Monetary Assets—an interpretation of APB Opinion No. 29
(Issue Date 9/79)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 29 (Superseded)
Reporting Tax Benefits Realized on Disposition of Investments in Certain Subsidiaries and Other lnvestees—an interpretation of APB Opinions No. 23 and 24
(Issue Date 2/79)
[As Issued] [Summary] [Status]
Interpretation 28
Accounting for Stock Appreciation Rights and Other Variable Stock Option or Award Plans—an interpretation of APB Opinions No. 15 and 25
(Issue Date 12/78)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 27
Accounting for a Loss on a Sublease—an interpretation of FASB Statement No. 13 and APB Opinion No. 30
(Issue Date 11/78)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 26
Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 13
(Issue Date 9/78)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 25 (Superseded)
Accounting for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11, and 16
(Issue Date 9/78)
[As Issued] [Summary] [Status]
Interpretation 24
Leases Involving Only Part of a Building—an interpretation of FASB Statement No. 13
(Issue Date 9/78)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 23
Leases of Certain Property Owned by a Governmental Unit or Authority—an interpretation of FASB Statement No. 13
(Issue Date 8/78)
[As Amended] [As Issued] [Summary] [Status]
Interpretation 22 (Superseded)
Applicability of Indefinite Reversal Criteria to Timing Differences—an interpretation of APB Opinions No. 11 and 23
(Issue Date 4/78)
[As Issued] [Status]
Interpretation 21
Accounting for Leases in a Business Combination—an interpretation of FASB Statement No. 13
(Issue Date 4/78)
[As Amended] [As Issued] [Status]
Interpretation 20 (Superseded)
Reporting Accounting Changes under AICPA Statements of Position—an interpretation of APB Opinion No. 20