Superseded Standards

IMPORTANT NOTICE
Standards documents available below are superseded by FASB Accounting Standards Codification Topic 105, Generally Accepted Accounting Principles.

Statements of Financial Accounting Standards
FASB Interpretations
FASB Staff Positions
FASB Technical Bulletins
EITF Abstracts
Derivatives (Statement 133) Implementation Issues
AICPA Copyrighted Standards

YOU MUST USE Adobe® Acrobat® Reader® VERSION 5.0 OR HIGHER TO VIEW THE FULL TEXT OF FASB DOCUMENTS BELOW.
(Download Free Acrobat Reader)

Notes About Using FASB Pronouncements and EITF Abstracts

Access to the Pronouncements and EITF Abstracts as posted at this website is permitted only through each of the individual links. You may not store the Pronouncements or EITF Abstracts on your computer or in any archival system. If you provide a link to the Pronouncements and/or EITF Abstracts, you may not link to the individual Pronouncements or EITF Abstracts—you must link to this page, so that visitors may understand the requirements and conditions for use of the Pronouncements and EITF Abstracts as posted at this website.

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.

FASB Website Terms and Condition

Copyright Notice

Copyright © by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be 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.

Request Copyright Permission

View FASB Pronouncements

Issued since the FASB's inception in 1973

View EITF Abstracts (Updated as of June 18, 2009)

Issued since the EITF's inception in 1984—Full Text

Statement No. 168 (Superseded)
The FASB Accounting Standards Codification^® and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162
(Issue Date 06/09)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 167 (Superseded)
Amendments to FASB Interpretation No. 46(R)
(Issue Date 06/09)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 166 (Superseded)
Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
(Issue Date 06/09)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 165 (Superseded)
Subsequent Events
(Issue Date 05/09)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 164 (Superseded)
Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142
(Issue Date 04/09)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 163 (Superseded)
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 (Superseded)
The Hierarchy of Generally Accepted Accounting Principles
(Issue Date 05/08)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 161 (Superseded)
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 (Superseded)
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) (Superseded)
Business Combinations
(Issue Date 12/07)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 159 (Superseded)
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 (Superseded)
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 (Superseded)
Fair Value Measurements
(Issue Date 09/06)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 156 (Superseded)
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 (Superseded)
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 (Superseded)
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) (Superseded)
Share-Based Payment
(Issue Date 12/04)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 153 (Superseded)
Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29
(Issue Date 12/04)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 152 (Superseded)
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 (Superseded)
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) (Superseded)
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 (Superseded)
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 (Superseded)
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
(Issue Date 4/03)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 148 (Superseded)
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 (Superseded)
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 (Superseded)
Accounting for Costs Associated with Exit or Disposal Activities
(Issue Date 6/02)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 145 (Superseded)
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 (Superseded)
Accounting for the Impairment or Disposal of Long-Lived Assets
(Issue Date 8/01)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 143 (Superseded)
Accounting for Asset Retirement Obligations
(Issue Date 6/01)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 142 (Superseded)
Goodwill and Other Intangible Assets
(Issue Date 6/01)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 141 (revised 2007) (Superseded)
Business Combinations
(Issue Date 12/07)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 141 (Superseded)
Business Combinations
(Issue Date 6/01)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 140 (Superseded)
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 (Superseded)
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 (Superseded)
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]
[Examples]

Statement No. 137 (Superseded)
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 (Superseded)
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 (Superseded)
Rescission of FASB Statement No. 75 and Technical Corrections
(Issue Date 2/99)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 134 (Superseded)
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 (Superseded)
Accounting for Derivative Instruments and Hedging Activities
(Issue Date 6/98)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 132 (revised 2003) (Superseded)
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 Amended] [As Issued] [Summary] [Status]

Statement No. 131 (Superseded)
Disclosures about Segments of an Enterprise and Related Information
(Issue Date 6/97)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 130 (Superseded)
Reporting Comprehensive Income
(Issue Date 6/97)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 129 (Superseded)
Disclosure of Information about Capital Structure
(Issue Date 2/97)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 128 (Superseded)
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 (Superseded)
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 (Superseded)
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) (Superseded)
Share-Based Payment
(Issue Date 12/04)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 123 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Financial Statements of Not-for-Profit Organizations
(Issue Date 6/93)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 116 (Superseded)
Accounting for Contributions Received and Contributions Made
(Issue Date 6/93)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 115 (Superseded)
Accounting for Certain Investments in Debt and Equity Securities
(Issue Date 5/93)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 114 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Rescission of FASB Statement No. 32 and Technical Corrections
(Issue Date 11/92)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 110 (Superseded)
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 (Superseded)
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 (Superseded)
Disclosures about Fair Value of Financial Instruments
(Issue Date 12/91)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 106 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Statement of Cash Flows
(Issue Date 11/87)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 94 (Superseded)
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 (Superseded)
Recognition of Depreciation by Not-for-Profit Organizations
(Issue Date 8/87)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 92 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Financial Reporting and Changing Prices
(Issue Date 12/86)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 88 (Superseded)
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 (Superseded)
Employers' Accounting for Pensions
(Issue Date 12/85)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 86 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Research and Development Arrangements
(Issue Date 10/82)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 67 (Superseded)
Accounting for Costs and Initial Rental Operations of Real Estate Projects
(Issue Date 10/82)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 66 (Superseded)
Accounting for Sales of Real Estate
(Issue Date 10/82)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 65 (Superseded)
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 (Superseded)
Financial Reporting by Broadcasters
(Issue Date 6/82)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 62 (Superseded)
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 (Superseded)
Accounting for Title Plant
(Issue Date 6/82)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 60 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Foreign Currency Translation
(Issue Date 12/81)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 51 (Superseded)
Financial Reporting by Cable Television Companies
(Issue Date 11/81)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 50 (Superseded)
Financial Reporting in the Record and Music Industry
(Issue Date 11/81)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 49 (Superseded)
Accounting for Product Financing Arrangements
(Issue Date 6/81)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 48 (Superseded)
Revenue Recognition When Right of Return Exists
(Issue Date 6/81)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 47 (Superseded)
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 (Superseded)
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 (Superseded)
Accounting for Compensated Absences
(Issue Date 11/80)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 42 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Accounting and Reporting by Defined Benefit Pension Plans
(Issue Date 3/80)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 34 (Superseded)
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 (Superseded)
Determining Contingent Rentals—an amendment of FASB Statement No. 13
(Issue Date 6/79)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 28 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Prior Period Adjustments
(Issue Date 6/77)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 15 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
Accounting and Reporting by Development Stage Enterprises
(Issue Date 6/75)
[As Amended] [As Issued] [Summary] [Status]

Statement No. 6 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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) (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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 (Superseded)
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
(Issue Date 11/77)
[As Issued] [Status]

Interpretation 19 (Superseded)
Lessee Guarantee of the Residual Value of Leased Property—an interpretation of FASB Statement No. 13
(Issue Date 10/77)
[As Amended] [As Issued] [Status]

Interpretation 18 (Superseded)
Accounting for Income Taxes in Interim Periods—an interpretation of APB Opinion No. 28
(Issue Date 3/77)
[As Amended] [As Issued] [Status]

Interpretation 17 (Superseded)
Applying the Lower of Cost or Market Rule in Translated Financial Statements—an interpretation of FASB Statement No. 8
(Issue Date 2/77)
[As Issued] [Status]

Interpretation 16 (Superseded)
Clarification of Definitions and Accounting for Marketable Equity Securities That Become Nonmarketable—an interpretation of FASB Statement No. 12
(Issue Date 2/77)
[As Issued] [Status]

Interpretation 15 (Superseded)
Translation of Unamortized Policy Acquisition Costs by a Stock Life Insurance Company—an interpretation of FASB Statement No. 8
(Issue Date 9/76)
[As Issued] [Status]

Interpretation 14 (Superseded)
Reasonable Estimation of the Amount of a Loss—an interpretation of FASB Statement No. 5
(Issue Date 9/76)
[As Amended] [As Issued] [Status]

Interpretation 13 (Superseded)
Consolidation of a Parent and Its Subsidiaries Having Different Balance Sheet Dates—an interpretation of FASB Statement No. 12
(Issue Date 9/76)
[As Issued] [Status]

Interpretation 12 (Superseded)
Accounting for Previously Established Allowance Accounts—an interpretation of FASB Statement No. 12
(Issue Date 9/76)
[As Issued] [Status]

Interpretation 11 (Superseded)
Changes in Market Value after the Balance Sheet Date—an interpretation of FASB Statement No. 12
(Issue Date 9/76)
[As Issued] [Status]

Interpretation 10 (Superseded)
Application of FASB Statement No. 12 to Personal Financial Statements—an interpretation of FASB Statement No. 12
(Issue Date 9/76)
[As Issued] [Status]

Interpretation 9 (Superseded)
Applying APB Opinions No. 16 and 17 When a Savings and Loan Association or a Similar Institution is Acquired in a Business Combination Accounted for by the Purchase Method—an interpretation of APB Opinions No. 16 and 17
(Issue Date 2/76)
[As Amended] [As Issued] [Status]

Interpretation 8 (Superseded)
Classification of a Short-Term Obligation Repaid Prior to Being Replaced by a Long-Term Security—an interpretation of FASB Statement No. 6
(Issue Date 1/76)
[As Amended] [As Issued] [Status]

Interpretation 7 (Superseded)
Applying FASB Statement No. 7 in Financial Statements of Established Operating Enterprises—an interpretation of FASB Statement No. 7
(Issue Date 10/75)
[As Amended] [As Issued] [Status]

Interpretation 6 (Superseded)
Applicability of FASB Statement No. 2 to Computer Software—an interpretation of FASB Statement No. 2
(Issue Date 2/75)
[As Amended] [As Issued] [Status]

Interpretation 5 (Superseded)
Applicability of FASB Statement No. 2 to Development Stage Enterprises—an interpretation of FASB Statement No. 2
(Issue Date 2/75)
[As Issued] [Status]

Interpretation 4 (Superseded)
Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase Method—an interpretation of FASB Statement No. 2
(Issue Date 2/75)
[As Amended] [As Issued] [Status]

Interpretation 3 (Superseded)
Accounting for the Cost of Pension Plans Subject to the Employee Retirement Income Security Act of 1974—an interpretation of APB Opinion No. 8
(Issue Date 12/74)
[As Issued] [Status]

Interpretation 2 (Superseded)
Imputing Interest on Debt Arrangements Made under the Federal Bankruptcy Act—an interpretation of APB Opinion No. 21
(Issue Date 6/74)
[As Issued] [Status]

Interpretation 1 (Superseded)
Accounting Changes Related to the Cost of Inventory—an interpretation of APB Opinion No. 20
(Issue Date 6/74)
[As Amended] [As Issued] [Status]

FSP APB 14-1—Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement) (Superseded)
(Issue Date May 9, 2008)
[Full Text] [Status]

FSP APB 18-1—Accounting by an Investor for Its Proportionate Share of Accumulated Other Comprehensive Income of an Investee Accounted for under the Equity Method in Accordance with APB Opinion No. 18 upon a Loss of Significant Influence (Superseded)
(Issue Date July 12, 2005)
[Full Text] [Status]

FSP FAS 13-1—Accounting for Rental Costs Incurred during a Construction Period (Superseded)
(Issue Date October 6, 2005)
[Full Text] [Status]

FSP FAS 13-2—Accounting for a Change or Projected Change in the Timing of Cash Flows Relating to Income Taxes Generated by a Leveraged Lease Transaction (Superseded)
(Issue Date July 13, 2006)
[Full Text] [Status]

FSP FAS 19-1—Accounting for Suspended Well Costs (Superseded)
(Issue Date April 4, 2005)
[Full Text] [Status]

FSP FAS 97-1—Situations in Which Paragraphs 17(b) and 20 of FASB 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, Permit or Require Accrual of an Unearned Revenue Liability (Superseded)
(Issue Date June 18, 2004)
[Full Text] [Status]

FSP FAS 106-2—Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (Superseded)
(Issue Date May 19, 2004)
[Full Text] [Status]

FSP FAS 107-1 and APB 28-1—Interim Disclosures about Fair Value of Financial Instruments (Superseded)
(Issue Date April 9, 2009)
[Full Text] [Status]

FSP FAS 109-1—Application of FASB Statement No. 109, Accounting for Income Taxes, to the Tax Deduction on Qualified Production Activities Provided by the American Jobs Creation Act of 2004 (Superseded)
(Issue Date December 21, 2004)
[Full Text] [Status]

FSP FAS 109-2—Accounting and Disclosure Guidance for the Foreign Earnings Repatriation Provision within the American Jobs Creation Act of 2004 (Superseded)
(Issue Date December 21, 2004)
[Full Text] [Status]

FSP FAS 115-1 and FAS 124-1—The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments (Superseded)
(Issue Date November 3, 2005)
[Full Text] [Status]

FSP FAS 115-2 and FAS 124-2—Recognition and Presentation of Other-Than-Temporary Impairments (Superseded)
(Issue Date April 9, 2009)
[Full Text] [Status]

FSP FAS 117-1—Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment Funds (Superseded)
(Issue Date August 06, 2008)
[Full Text] [Status]

FSP FAS 123(R)-1—Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange for Employee Services under FASB Statement No. 123(R) (Superseded)
(Issue Date August 31, 2005)
[Full Text] [Status]

FSP FAS 123(R)-2—Practical Accommodation to the Application of Grant Date as Defined in FASB Statement No. 123(R) (Superseded)
(Issue Date October 18, 2005)
[Full Text] [Status]

FSP FAS 123(R)-3—Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards (Superseded)
(Issue Date November 10, 2005)
[Full Text] [Status]

FSP FAS 123(R)-4—Classification of Options and Similar Instruments Issued as Employee Compensation That Allow for Cash Settlement upon the Occurrence of a Contingent Event (Superseded)
(Issue Date February 3, 2006)
[Full Text] [Status]

FSP FAS 123(R)-5—Amendment of FASB Staff Position FAS 123(R)-1 (Superseded)
(Issue Date October 10, 2006)
[Full Text] [Status]

FSP FAS 123(R)-6—Technical Corrections of FASB Statement No. 123(R) (Superseded)
(Issue Date October 20, 2006)
[Full Text] [Status]

FSP FAS 126-1—Applicability of Certain Disclosure and Interim Reporting Requirements for Obligors for Conduit Debt Securities (Superseded)
(Issue Date October 25, 2006)
[Full Text] [Status]

FSP FAS 129-1—Disclosure Requirements under FASB Statement No. 129 Relating to Contingently Convertible Securities (Superseded)
(Issue Date April 9, 2004)
[Full Text] [Status]

FSP FAS 132(R)-1—Employers’ Disclosures about Postretirement Benefit Plan Assets (Superseded)
(Issue Date December 30, 2008)
[Full Text] [Status]

FSP FAS 133-1 and FIN 45-4—Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45; and Clarification of the Effective Date of FASB Statement No. 161 (Superseded)
(Issue Date September 12, 2008)
[Full Text] [Status]

FSP FAS 140-1—Accounting for Accrued Interest Receivable Related to Securitized and Sold Receivables under FASB Statement No. 140 (Superseded)
(Issue Date April 14, 2003)
[Full Text] [Status]

FSP FAS 140-2—Clarification of the Application of Paragraphs 40(b) and 40(c) of FASB Statement No. 140 (Superseded)
(Issue Date November 9, 2005)
[Full Text] [Status]

FSP FAS 140-3—Accounting for Transfers of Financial Assets and Repurchase Financing Transactions (Superseded)
(Issue Date February 20, 2008)
[As Amended] [Full Text] [Status]

FSP FAS 140-4 and FIN 46(R)-8—Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities (Superseded)
(Issue Date December 11, 2008)
[Full Text] [Status]

FSP FAS 141-1 and FAS 142-1—Interaction of FASB Statements No. 141 and No. 142 and EITF Issue No. 04-2 (Superseded)
(Issue Date April 30, 2004)
[As Amended] [Full Text] [Status]

FSP FAS 141(R)-1—Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies (Superseded)
(Issue Date April 1, 2009)
[Full Text] [Status]

FSP FAS 142-2—Application of FASB Statement No. 142 to Oil- and Gas-Producing Entities (Superseded)
(Issue Date September 2, 2004)
[Full Text] [Status]

FSP FAS 142-3—Determination of the Useful Life of Intangible Assets (Superseded)
(Issue Date April 25, 2008)
[Full Text] [Status]

FSP FAS 143-1—Accounting for Electronic Equipment Waste Obligations (Superseded)
(Issue Date June 8, 2005)
[Full Text] [Status]

FSP FAS 144-1—Determination of Cost Basis for Foreclosed Assets under FASB Statement No. 15 and the Measurement of Cumulative Losses Previously Recognized under Paragraph 37 of FASB Statement No. 144 (Superseded)
(Issue Date November 11, 2003)
[Full Text] [Status]

FSP FAS 146-1—Determining Whether a One-Time Termination Benefit Offered in Connection with an Exit or Disposal Activity Is, in Substance, an Enhancement to an Ongoing Benefit Arrangement (Superseded)
(Issue Date September 3, 2003)
[Full Text] [Status]

FSP FAS 150-1—Issuer's Accounting for Freestanding Financial Instruments Composed of More Than One Option or Forward Contract Embodying Obligations under FASB Statement No. 150 (Superseded)
(Issue Date October 16, 2003)
[Full Text] [Status]

FSP FAS 150-2—Accounting for Mandatorily Redeemable Shares Requiring Redemption by Payment of an Amount that Differs from the Book Value of Those Shares under FASB Statement No. 150 (Superseded)
(Issue Date October 16, 2003)
[Full Text] [Status]

FSP FAS 150-3—Effective Date, Disclosures, and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests under FASB Statement No. 150 (Superseded)
(Issue Date November 7, 2003)
[As Amended] [Full Text] [Status]

FSP FAS 150-4—Issuers' Accounting for Employee Stock Ownership Plans under FASB Statement No. 150 (Superseded)
(Issue Date November 7, 2003)
[Full Text [Status]

FSP FAS 150-5—Issuer's Accounting under Statement 150 for Freestanding Warrants and Other Similar Instruments on Shares That Are Redeemable (Superseded)
(Issue Date June 29, 2005)
[Full Text] [Status]

FSP FAS 157-1—Application of FASB Statement No. 157 to FASB Statement No. 13 and Other Accounting Pronouncements That Address Fair Value Measurements for Purposes of Lease Classification or Measurement under Statement 13 (Superseded)
(Issue Date February 14, 2008)
[As Amended] [Full Text] [Status]

FSP FAS 157-2—Effective Date of FASB Statement No. 157 (Superseded)
(Issue Date February 12, 2008)
[As Amended] [Full Text] [Status]

FSP FAS 157-3—Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not Active (Superseded)
(Issue Date October 10, 2008)
[Full Text] [Status]

FSP FAS 157-4—Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly (Superseded)
(Issue Date April 9, 2009)
[Full Text] [Status]

FSP FAS 158-1—Conforming Amendments to the Illustrations in FASB Statements No. 87, No. 88, and No. 106 and to the Related Staff Implementation Guides (257 pages) (Superseded)
(Issue Date February 21, 2007)
[Full Text] [Status]

FSP FIN 39-1—Amendment of FASB Interpretation No. 39 (Superseded)
(Issue Date April 30, 2007)
[Full Text] [Status]

FSP FIN 45-1—Accounting for Intellectual Property Infringement Indemnifications under FASB Interpretation No. 45 (Superseded)
(Issue Date June 11, 2003)
[Full Text] [Status]

FSP FIN 45-2—Whether FASB Interpretation No. 45 Provides Support for Subsequently Accounting for a Guarantor's Liability at Fair Value (Superseded)
(Issue Date December 10, 2003)
[Full Text] [Status]

FSP FIN 45-3—Application of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its Owners (Superseded)
(Issue Date November 10, 2005)
[Full Text] [Status]

FSP FIN 46(R)-1—Reporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (revised December 2003) (Superseded) (Superseded)
(Issue Date February 12, 2004)
[Full Text] [Status]

FSP FIN 46(R)-2—Calculation of Expected Losses under FASB Interpretation No. 46 (revised December 2003) (Superseded)
(Issue Date February 12, 2004)
[Full Text] [Status]

FSP FIN 46(R)-3—Evaluating Whether, as a Group, the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (revised December 2003) (Superseded)
(Issue Date February 12, 2004)
[Full Text] [Status]

FSP FIN 46(R)-4—Technical Correction of FASB Interpretation No. 46 (revised December 2003) Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21 (Superseded)
(Issue Date April 30, 2004)
[Full Text] [Status]

FSP FIN 46(R)-5—Implicit Variable Interests under FASB Interpretation No. 46 (revised December 2003) (This FSP is applicable to both nonpublic and public reporting enterprises. This issue commonly arises in leasing arrangements among related parties, and in other types of arrangements involving related parties and previously unrelated parties.) (Superseded)
(Issue Date March 3, 2005)
[Full Text] [Status]

FSP FIN 46(R)-6—Determining the Variability to Be Considered in Applying FASB Interpretation No. 46(R) (Superseded)
(Issue Date April 13, 2006)
[Full Text] [Status]

FSP FIN 46(R)-7—Application of FASB Interpretation No. 46(R) to Investment Companies (Superseded)
(Issue Date May 11, 2007)
[Full Text] [Status]

FSP FIN 48-1—Definition of Settlement in FASB Interpretation No. 48
(Issue Date May 2, 2007)
[Full Text] [Status]

FSP FIN 48-2—Effective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises (Superseded)
(Issue Date February 1, 2008)
[As Amended] [Full Text] [Status]

FSP FIN 48-3—Effective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises (Superseded)
(Issue Date December 30, 2008)
[Full Text] [Status]

FSP FTB 85-4-1—Accounting for Life Settlement Contracts by Third-Party Investors (Superseded)
(Issue Date March 27, 2006)
[Full Text] [Status]

FSP EITF 85-24-1—Application of EITF Issue No. 85-24 When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third Parties (Superseded)
(Issue Date March 11, 2005)
[Full Text] [Status]

FSP EITF 99-20-1—Amendments to the Impairment Guidance of EITF Issue No. 99-20 (Superseded)
(Issue Date January 12, 2009)
[Full Text] [Status]

FSP EITF 00-19-2—Accounting for Registration Payment Arrangements (Superseded)
(Issue Date December 21, 2006)
[Full Text] [Status]

FSP EITF 03-6-1—Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities (Superseded)
(Issue Date June 16, 2008)
[Full Text] [Status]

FSP AAG INV-1 and SOP 94-4-1—Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension Plans (Superseded)
(Issue Date December 29, 2005)
[Full Text] [Status]

FSP AUG AIR-1—Accounting for Planned Major Maintenance Activities (Superseded)
(Issue Date September 8, 2006)
[Full Text] [Status]

FSP SOP 78-9-1—Interaction of AICPA Statement of Position 78-9 and EITF Issue No. 04-5 (Issue Date July 14, 2005)
[Full Text] [Status]

FSP SOP 90-7-1—An Amendment of AICPA Statement of Position 90-7 (Superseded)
(Issue Date April 24, 2008)
[Full Text] [Status]

FSP SOP 94-3-1 and AAG HCO-1—Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations (Superseded)
(Issue Date May 19, 2008)
[Full Text] [Status]

FSP SOP 94-6-1—Terms of Loan Products That May Give Rise to a Concentration of Credit Risk (Superseded)
(Issue Date December 19, 2005)
[Full Text] [Status]

FSP SOP 07-1-1—Effective Date of AICPA Statement of Position 07-1 (Superseded)
(Issue Date February 14, 2008)
[As Amended] [Full Text] [Status]

FSP FAS 106-1—Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (Superseded)
(Issue Date January 12, 2004) (Superseded by FSP FAS 106-2, paragraph 2)
[Full Text] [Status]

FSP FIN 46-1—Applicability of FASB Interpretation No. 46 to Entities Subject to the AICPA Audit and Accounting Guide, Health Care Organizations (Superseded)
(Issue Date July 24, 2003) (Updated as of December 24, 2003)
[Full Text] [Status]

FSP FIN 46-2—Reporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (Superseded)
(Issue Date July 24, 2003) (Updated as of December 24, 2003)
[Full Text] [Status]

FSP FIN 46-3—Application of Paragraph 5 of FASB Interpretation No. 46 When Variable Interests in Specified Assets of a Variable Interest Entity Are Not Considered Interests in the Entity under Paragraph 12 of Interpretation 46 (Superseded)
(Issue Date July 24, 2003) (Updated as of December 24, 2003)
[Full Text] [Status]

FSP FIN 46-4—Transition Requirements for Initial Application of FASB Interpretation No. 46 (Superseded)
(Issue Date July 24, 2003) (Updated as of December 24, 2003)
[Full Text] [Status]

FSP FIN 46-5—Calculation of Expected Losses under FASB Interpretation No. 46 (Superseded)
(Issue Date July 24, 2003) (Updated as of December 24, 2003)
[Full Text] [Status]

FSP FIN 46-6—Effective Date of FASB Interpretation No. 46 (Superseded)
(Issue Date October 9, 2003) (Updated December 24, 2003)
[Full Text] [Status]

FSP FIN 46-7—Exclusion of Certain Decision Maker Fees from Paragraph 8(c) of FASB Interpretation No. 46 (Superseded)
(Issue Date November 26, 2003) (Updated February 12, 2004)
[Full Text] [Status]

FSP FIN 46-8—Evaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (Superseded)
(Issue Date December 19, 2003) (Updated as of December 24, 2003)
[Full Text] [Status]

FSP EITF 00-19-1—Application of EITF Issue No. 00-19 to Freestanding Financial Instruments Originally Issued as Employee Compensation (Superseded)
(Issue Date May 31, 2005) (Superseded by FSP FAS 123(R)-1)
[Full Text] [Status]

FSP EITF 03-1-1—Effective Date of Paragraphs 10–20 of EITF Issue No. 03-1 (Superseded)
(September 30, 2004) (Superseded by FSP FAS 115-1/124-1, paragraph 5)
[Full Text] [Status]

Technical Bulletin 01-1 (Superseded)
Effective Date for Certain Financial Institutions of Certain Provisions of Statement 140 Related to the Isolation of Transferred Financial Assets
(Issue Date 7/01)
[As Amended] [As Issued] [Status]

Technical Bulletin 97-1 (Superseded)
Accounting under Statement 123 for Certain Employee Stock Purchase Plans with a Look-Back Option
(Issue Date 12/97)
[As Amended] [As Issued] [Status]

Technical Bulletin 94-1 (Superseded)
Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring
(Issue Date 4/94)
[As Amended] [As Issued] [Status]

Technical Bulletin 90-1 (Superseded)
Accounting for Separately Priced Extended Warranty and Product Maintenance Contracts
(Issue Date 12/90)
[As Amended] [As Issued] [Status]

Technical Bulletin 88-2 (Superseded)
Definition of a Right of Setoff
(Issue Date 12/88)
[As Issued] [Status]

Technical Bulletin 88-1 (Superseded)
Issues Relating to Accounting for Leases
(Issue Date 12/88)
[As Amended] [As Issued] [Status]

Technical Bulletin 87-3 (Superseded)
Accounting for Mortgage Servicing Fees and Rights
(Issue Date 12/87)
[As Amended] [As Issued] [Status]

Technical Bulletin 87-2 (Superseded)
Computation of a Loss on an Abandonment
(Issue Date 12/87)
[As Amended] [As Issued] [Status]

Technical Bulletin 87-1 (Superseded)
Accounting for a Change in Method of Accounting for Certain Postretirement Benefits
(Issue Date 4/87)
[As Issued] [Status]

Technical Bulletin 86-2 (Superseded)
Accounting for an Interest in the Residual Value of a Leased Asset
(Issue Date 12/86)
[As Amended] [As Issued] [Status]

Technical Bulletin 86-1 (Superseded)
Accounting for Certain Effects of the Tax Reform Act of 1986
(Issue Date 10/86)
[As Issued] [Status]

Technical Bulletin 85-6 (Superseded)
Accounting for a Purchase of Treasury Shares and Costs Incurred in Defending against a Takeover Attempt
(Issue Date 12/85)
[As Amended] [As Issued] [Status]

Technical Bulletin 85-5 (Superseded)
Issues Relating to Accounting for Business Combinations
(Issue Date 12/85)
[As Amended] [As Issued] [Status]

Technical Bulletin 85-4 (Superseded)
Accounting for Purchases of Life Insurance
(Issue Date 11/85)
[As Amended] [As Issued] [Status]

Technical Bulletin 85-3 (Superseded)
Accounting for Operating Leases with Scheduled Rent Increases
(Issue Date 11/85)
[As Amended] [As Issued] [Status]

Technical Bulletin 85-2 (Superseded)
Accounting for Collateralized Mortgage Obligations (CMOs)
(Issue Date 3/85)
[As Issued] [Status]

Technical Bulletin 85-1 (Superseded)
Accounting for the Receipt of Federal Home Loan Mortgage Corporation Participating Preferred Stock
(Issue Date 3/85)
[As Amended] [As Issued] [Status]

Technical Bulletin 84-4 (Superseded)
In-Substance Defeasance of Debt
(Issue Date 10/84)
[As Issued] [Status]

Technical Bulletin 84-3 (Superseded)
Accounting for the Effects of the Tax Reform Act of 1984 on Deferred Income Taxes of Stock Life Insurance Enterprises
(Issue Date 9/84)
[As Issued] [Status]

Technical Bulletin 84-2 (Superseded)
Accounting for the Effects of the Tax Reform Act of 1984 on Deferred Income Taxes Relating to Domestic International Sales Corporations
(Issue Date 9/84)
[As Issued] [Status]

Technical Bulletin 79-1 (Revised) (Superseded)
Purpose and Scope of FASB Technical Bulletins and Procedures for Issuance
(Issue Date 6/84)
[As Amended] [As Issued] [Status]

Technical Bulletin 84-1 (Superseded)
Accounting for Stock Issued to Acquire the Results of a Research and Development Arrangement
(Issue Date 3/84)
[As Amended] [As Issued] [Status]

Technical Bulletin 83-1 (Superseded)
Accounting for the Reduction in the Tax Basis of an Asset Caused by the Investment Tax Credit
(Issue Date 7/83)
[As Issued] [Status]

Technical Bulletin 82-2 (Superseded)
Accounting for the Conversion of Stock Options into Incentive Stock Options as a Result of the Economic Recovery Tax Act of 1981
(Issue Date 3/82)
[As Issued] [Status]

Technical Bulletin 82-1 (Superseded)
Disclosure of the Sale or Purchase of Tax Benefits through Tax Leases
(Issue Date 1/82)
[As Amended] [As Issued] [Status]

Technical Bulletin 81-6 (Superseded)
Applicability of Statement 15 to Debtors in Bankruptcy Situations
(Issue Date 11/81)
[As Amended] [As Issued] [Status]

Technical Bulletin 81-5 (Superseded)
Offsetting Interest Cost to Be Capitalized with Interest Income
(Issue Date 2/81)
[As Issued] [Status]

Technical Bulletin 81-4 (Superseded)
Classification as Monetary or Nonmonetary Items
(Issue Date 2/81)
[As Issued] [Status]

Technical Bulletin 81-3 (Superseded)
Multiemployer Pension Plan Amendments Act of 1980
(Issue Date 2/81)
[As Issued] [Status]

Technical Bulletin 81-2 (Superseded)
Accounting for Unused Investment Tax Credits Acquired in a Business Combination Accounted for by the Purchase Method
(Issue Date 2/81)
[As Issued] [Status]

Technical Bulletin 81-1 (Superseded)
Disclosure of Interest Rate Futures Contracts and Forward and Standby Contracts
(Issue Date 2/81)
[As Issued] [Status]

Technical Bulletin 80-2 (Superseded)
Classification of Debt Restructurings by Debtors and Creditors
(Issue Date 12/80)
[As Amended] [As Issued] [Status]

Technical Bulletin 80-1 (Superseded)
Early Extinguishment of Debt through Exchange for Common or Preferred Stock
(Issue Date 12/80)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-16 (Revised) (Superseded)
Effect of a Change in Income Tax Rate on the Accounting for Leveraged Leases
(Issue Date 2/80)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-19 (Superseded)
Investor's Accounting for Unrealized Losses on Marketable Securities Owned by an Equity Method Investee
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-18 (Superseded)
Transition Requirement of Certain FASB Amendments and Interpretations of FASB Statement No. 13
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-17 (Superseded)
Reporting Cumulative Effect Adjustment from Retroactive Application of FASB Statement No. 13
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-16 (Revised) (Superseded)
Effect of a Change in Income Tax Rate on the Accounting for Leveraged Leases
(Issue Date 2/80)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-16 (Superseded)
Effect of a Change in Income Tax Rate on the Accounting for Leveraged Leases
(Issue Date 12/79)
[As Issued] [Status]

Technical Bulletin 79-15 (Superseded)
Accounting for Loss on a Sublease Not Involving the Disposal of a Segment
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-14 (Superseded)
Upward Adjustment of Guaranteed Residual Values
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-13 (Superseded)
Applicability of FASB Statement No. 13 to Current Value Financial Statemen
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-12 (Superseded)
Interest Rate Used in Calculating the Present Value of Minimum Lease Payments
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-11 (Superseded)
Effect of a Penalty on the Term of a Lease
(Issue Date 12/79)
[As Issued] [Status]

Technical Bulletin 79-10 (Superseded)
Fiscal Funding Clauses in Lease Agreements
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-9 (Superseded)
Accounting in Interim Periods for Changes in Income Tax Rates
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-8 (Superseded)
Applicability of FASB Statements 21 and 33 to Certain Brokers and Dealers in Securities
(Issue Date 12/79)
[As Issued] [Status]

Technical Bulletin 79-7 (Superseded)
Recoveries of a Previous Writedown under a Troubled Debt Restructuring Involving a Modification of Terms
(Issue Date 12/79)
[As Issued] [Status]

Technical Bulletin 79-6 (Superseded)
Valuation Allowances Following Debt Restructuring
(Issue Date 12/79)
[As Issued] [Status]

Technical Bulletin 79-5 (Superseded)
Meaning of the Term "Customer" as It Applies to Health Care Facilities under FASB Statement No. 14
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-4 (Superseded)
Segment Reporting of Puerto Rican Operations
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-3 (Superseded)
Subjective Acceleration Clauses in Long-Term Debt Agreements
(Issue Date 12/79)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-2 (Superseded)
Computer Software Costs
(Issue Date 12/79)
[As Issued] [Status]

Technical Bulletin 79-1 (Revised) (Superseded)
Purpose and Scope of FASB Technical Bulletins and Procedures for Issuance
(Issue Date 6/84)
[As Amended] [As Issued] [Status]

Technical Bulletin 79-1 (Superseded)
Purpose and Scope of FASB Technical Bulletins and Procedures for Issuance
(Issue Date 12/79)
[As Issued] [Status]

(EITF Abstracts updated as of June 18, 2009)

EITF 09-1 (Superseded)
Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance
[Full Text]

EITF 09-2 (Superseded)
Research and Development Assets Acquired in an Asset Acquisition
[Full Text]

EITF 09-3 (Superseded)
Applicability of AICPA Statement of Position 97-2 to Certain Arrangements That Include Software Elements
[Full Text]

EITF 09-4 (Superseded)
Seller Accounting for Contingent Consideration
[Full Text]

EITF 08-1 (Superseded)
Revenue Arrangements with Multiple Deliverables
[Full Text]

EITF 08-2 (Superseded)
Lessor Revenue Recognition for Maintenance Services
[Full Text]

EITF 08-3 (Superseded)
Accounting by Lessees for Maintenance Deposits
[Full Text]

EITF 08-4 (Superseded)
Transition Guidance for Conforming Changes to Issue No. 98-5
[Full Text]

EITF 08-5 (Superseded)
Issuer's Accounting for Liabilities Measured at Fair Value with a Third-Party Credit Enhancement
[Full Text]

EITF 08-6 (Superseded)
Equity Method Investment Accounting Considerations
[Full Text]

EITF 08-7 (Superseded)
Accounting for Defensive Intangible Assets
[Full Text]

EITF 08-8 (Superseded)
Accounting for an Instrument (or an Embedded Feature) with a Settlement Amount That Is Based on the Stock of an Entity's Consolidated Subsidiary
[Full Text]

EITF 08-9 (Superseded)
Milestone Method of Revenue Recognition
[Full Text]

EITF 08-10 (Superseded)
Selected Statement 160 Implementation Questions
[Full Text]

EITF 07-1 (Superseded)
Accounting for Collaborative Arrangements
[Full Text]

EITF 07-2 (Superseded)
Accounting for Convertible Debt Instruments That Are Not Subject to the Guidance in Paragraph 12 of APB Opinion No. 14
[Full Text]

EITF 07-3 (Superseded)
Accounting for Nonrefundable Advance Payments for Goods or Services Received for Use in Future Research and Development Activities
[Full Text]

EITF 07-4 (Superseded)
Application of the Two-Class Method under FASB Statement No. 128 to Master Limited Partnerships
[Full Text]

EITF 07-5 (Superseded)
Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity's Own Stock
[Full Text]

EITF 07-6 (Superseded)
Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause
[Full Text]

EITF 06-1 (Superseded)
Accounting for Consideration Given by a Service Provider to Manufacturers or Resellers of Equipment Necessary for an End-Customer to Receive Service from the Service Provider
[Full Text]

EITF 06-2 (Superseded)
Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB Statement No. 43
[Full Text]

EITF 06-3 (Superseded)
How Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That Is, Gross versus Net Presentation)
[Full Text]

EITF 06-4 (Superseded)
Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements
[Full Text]

EITF 06-5 (Superseded)
Accounting for Purchases of Life Insurance—Determining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4
[Full Text]

EITF 06-6 (Superseded)
Debtor's Accounting for a Modification or Exchange of Convertible Debt Instruments
[Full Text]

EITF 06-7 (Superseded)
Issuer's Accounting for a Previously Bifurcated Conversion Option in a Convertible Debt Instrument When the Conversion Option No Longer Meets the Bifurcation Criteria in FASB Statement No. 133
[Full Text]

EITF 06-8 (Superseded)
Applicability of the Assessment of a Buyer's Continuing Investment under FASB Statement No. 66 for Sales of Condominiums
[Full Text]

EITF 06-9 (Superseded)
Reporting a Change in (or the Elimination of) a Previously Existing Difference between the Fiscal Year-End of a Parent Company and That of a Consolidated Entity or between the Reporting Period of an Investor and That of an Equity Method Investee
[Full Text]

EITF 06-10 (Superseded)
Accounting for Deferred Compensation and Postretirement Benefit Aspects of Collateral Assignment Split-Dollar Life Insurance Arrangements
[Full Text]

EITF 06-11 (Superseded)
Accounting for Income Tax Benefits of Dividends on Share-Based Payment Awards
[Full Text]

EITF 06-12 (Superseded)
Accounting for Physical Commodity Inventories for Entities within the Scope of the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities
[Full Text]

EITF 05-1 (Superseded)
Accounting for the Conversion of an Instrument That Became Convertible upon the Issuer's Exercise of a Call Option
[Full Text]

EITF 05-2 (Superseded)
Meaning of "Conventional Convertible Debt Instrument" in Issue No. 00-19
[Full Text]

EITF 05-3 (Superseded)
Accounting for Rental Costs Incurred during the Construction Period
[Full Text]

EITF 05-4 (Superseded)
The Effect of a Liquidated Damages Clause on a Freestanding Financial Instrument Subject to Issue No. 00-19
[Full Text]

EITF 05-5 (Superseded)
Accounting for Early Retirement or Postemployment Programs with Specific Features (Such As Terms Specified in Altersteilzeit Early Retirement Arrangements)
[Full Text]

EITF 05-6 (Superseded)
Determining the Amortization Period for Leasehold Improvements Purchased after Lease Inception or Acquired in a Business Combination
[Full Text]

EITF 05-7 (Superseded)
Accounting for Modifications to Conversion Options Embedded in Debt Instruments and Related Issues
Status: Superseded by Issue No. 06-6

EITF 05-8 (Superseded)
Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature
[Full Text]

EITF 04-1 (Superseded)
Accounting for Preexisting Relationships between the Parties to a Business Combination
[Full Text]

EITF 04-2 (Superseded)
Whether Mineral Rights Are Tangible or Intangible Assets
[Full Text]

EITF 04-3 (Superseded)
Mining Assets: Impairment and Business Combinations
[Full Text]

EITF 04-4 (Superseded)
Allocation of Goodwill to Reporting Units for a Mining Enterprise
[Full Text]

EITF 04-5 (Superseded)
Determining Whether a General Partner, or the General Partners as a Group, Controls a Limited Partnership or Similar Entity When the Limited Partners Have Certain Rights
[Full Text]

EITF 04-6 (Superseded)
Accounting for Stripping Costs Incurred during Production in the Mining Industry
[Full Text]

EITF 04-7 (Superseded)
Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity
[Full Text]

EITF 04-8 (Superseded)
The Effect of Contingently Convertible Instruments on Diluted Earnings per Share
[Full Text]

EITF 04-9 (Superseded)
Accounting for Suspended Well Costs
Status: Resolved by FSP FAS19-1

EITF 04-10 (Superseded)
Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds
[Full Text]

EITF 04-11 (Superseded)
Accounting in a Business Combination for Deferred Postcontract Customer Support Revenue of a Software Vendor
Status: Deemed no longer technically helpful

EITF 04-12 (Superseded)
Determining Whether Equity-Based Compensation Awards Are Participating Securities
[Full Text]

EITF 04-13 (Superseded)
Accounting for Purchases and Sales of Inventory with the Same Counterparty
[Full Text]

EITF 03-1 (Superseded)
The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments
Status: Nullified by FSP FAS115-1/FAS124-1

EITF 03-2 (Superseded)
Accounting for the Transfer to the Japanese Government of the Substitutional Portion of Employee Pension Fund Liabilities
[Full Text]

EITF 03-3 (Superseded)
Applicability of Topic No. D-79 to Claims-Made Insurance Policies
Status: Codified in Issue No. 03-8

EITF 03-4 (Superseded)
Determining the Classification and Benefit Attribution Method for a "Cash Balance" Pension Plan
[Full Text]

EITF 03-5 (Superseded)
Applicability of AICPA Statement of Position 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Incidental Software
[Full Text]

EITF 03-6 (Superseded)
Participating Securities and the Two-Class Method under FASB Statement No. 128
[Full Text]

EITF 03-7 (Superseded)
Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Instrument That Permits or Requires the Conversion Spread to Be Settled in Stock (Instrument C of Issue No. 90-19)
[Full Text]

EITF 03-8 (Superseded)
Accounting for Claims-Made Insurance and Retroactive Insurance Contracts by the Insured Entity
[Full Text]

EITF 03-9 (Superseded)
Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142
[Full Text]

EITF 03-10 (Superseded)
Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to Consumers by Manufacturers
[Full Text]

EITF 03-11 (Superseded)
Reporting Realized Gains and Losses on Derivative Instruments That Are Subject to FASB Statement No. 133 and Not "Held for Trading Purposes" as Defined in Issue No 02-3
[Full Text]

EITF 03-12 (Superseded)
Impact of FASB Interpretation No. 45 on Issue No. 95-1
[Full Text]

EITF 03-13 (Superseded)
Applying the Conditions in Paragraph 42 of FASB Statement No. 144 in Determining Whether to Report Discontinued Operations
[Full Text]

EITF 03-14 (Superseded)
Participants' Accounting for Emissions Allowances under a "Cap and Trade" Program
[Full Text]

EITF 03-15 (Superseded)
Interpretation of Constraining Conditions of a Transferee in a Collateralized Bond Obligation Structure
[Not yet discussed]

EITF 03-16 (Superseded)
Accounting for Investments in Limited Liability Companies
[Full Text]

EITF 03-17 (Superseded)
Subsequent Accounting for Executory Contracts That Have Been Recognized on an Entity's Balance Sheet
[Full Text]

EITF 02-1 (Superseded)
(Not used)

EITF 02-2 (Superseded)
When Certain Contracts That Meet the Definition of Financial Instruments Should Be Combined for Accounting Purposes
[Full Text]

EITF 02-3 (Superseded)
Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management Activities
[Full Text]

EITF 02-4 (Superseded)
Determining Whether a Debtor's Modification or Exchange of Debt Instruments Is within the Scope of FASB Statement No. 15
[Full Text]

EITF 02-5 (Superseded)
Definition of "Common Control" in Relation to FASB Statement No. 141
[Full Text]

EITF 02-6 (Superseded)
Classification in the Statement of Cash Flows of Payments Made to Settle an Asset Retirement Obligation within the Scope of FASB Statement No. 143
[Full Text]

EITF 02-7 (Superseded)
Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets
[Full Text]

EITF 02-8 (Superseded)
Accounting for Options Granted to Employees in Unrestricted, Publicly Traded Shares of an Unrelated Entity
[Full Text]

EITF 02-9 (Superseded)
Accounting for Changes That Result in a Transferor Regaining Control of Financial Assets Sold
[Full Text]

EITF 02-10 (Superseded)
Determining Whether a Debtor Is Legally Released as Primary Obligor When the Debtor Becomes Secondarily Liable under the Original Obligation
Status: Deemed no longer technically helpful

EITF 02-11 (Superseded)
Accounting for Reverse Spinoffs
[Full Text]

EITF 02-12 (Superseded)
Permitted Activities of a Qualifying Special-Purpose Entity in Issuing Beneficial Interests under FASB Statement No. 140
[Full Text]

EITF 02-13 (Superseded)
Deferred Income Tax Considerations in Applying the Goodwill Impairment Test in FASB Statement No. 142
[Full Text]

EITF 02-14 (Superseded)
Whether an Investor Should Apply the Equity Method of Accounting to Investments Other Than Common Stock
[Full Text]

EITF 02-15 (Superseded)
Determining Whether Certain Conversions of Convertible Debt to Equity Securities Are within the Scope of FASB Statement No. 84
[Full Text]

EITF 02-16 (Superseded)
Accounting by a Customer (Including a Reseller) for Certain Consideration Received from a Vendor
[Full Text]

EITF 02-17 (Superseded)
Recognition of Customer Relationship Intangible Assets Acquired in a Business Combination
[Full Text]

EITF 02-18 (Superseded)
Accounting for Subsequent Investments in an Investee after Suspension of Equity Method Loss Recognition
[Full Text]

EITF 01-1 (Superseded)
Accounting for a Convertible Instrument Granted or Issued to a Nonemployee for Goods or Services or a Combination of Goods or Services and Cash
[Full Text]

EITF 01-2 (Superseded)
Interpretations of APB Opinion No. 29
[Full Text]

EITF 01-3 (Superseded)
Accounting in a Business Combination for Deferred Revenue of an Acquiree
[Full Text]

EITF 01-4 (Superseded)
Accounting for Sales of Fractional Interests in Equipment
[Full Text]

EITF 01-5 (Superseded)
Application of FASB Statement No. 52 to an Investment Being Evaluated for Impairment That Will Be Disposed Of
[Full Text]

EITF 01-6 (Superseded)
The Meaning of "Indexed to a Company's Own Stock"
[Full Text]

EITF 01-7 (Superseded)
Creditor's Accounting for a Modification or Exchange of Debt Instruments
[Full Text]

EITF 01-8 (Superseded)
Determining Whether an Arrangement Contains a Lease
[Full Text]

EITF 01-9 (Superseded)
Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendor's Products)
[Full Text]

EITF 01-10 (Superseded)
Accounting for the Impact of the Terrorist Attacks of September 11, 2001
[Full Text]

EITF 01-11 (Superseded)
Application of Issue No. 00-19 to a Contemporaneous Forward Purchase Contract and Written Put Option
Status: Resolved by FAS 150

EITF 01-12 (Superseded)
The Impact of the Requirements of FASB Statement No. 133 on Residual Value Guarantees in Connection with a Lease
[Full Text]

EITF 01-13 (Superseded)
Income Statement Display of Business Interruption Insurance Recoveries
[Full Text]

EITF 01-14 (Superseded)
Income Statement Characterization of Reimbursements Received for "Out-of-Pocket" Expenses Incurred
[Full Text]

EITF 00-1 (Superseded)
Investor Balance Sheet and Income Statement Display under the Equity Method for Investments in Certain Partnerships and Other Ventures
[Full Text]

EITF 00-2 (Superseded)
Accounting for Web Site Development Costs
[Full Text]

EITF 00-3 (Superseded)
Application of AICPA Statement of Position 97-2 to Arrangements That Include the Right to Use Software Stored on Another Entity's Hardware
[Full Text]

EITF 00-4 (Superseded)
Majority Owner's Accounting for a Transaction in the Shares of a Consolidated Subsidiary and a Derivative Indexed to the Noncontrolling Interest in That Subsidiary
[Full Text]

EITF 00-5 (Superseded)
Determining Whether a Nonmonetary Transaction Is an Exchange of Similar Productive Assets
Status: Codified in Issue No. 01-2

EITF 00-6 (Superseded)
Accounting for Freestanding Derivative Financial Instruments Indexed to, and Potentially Settled in, the Stock of a Consolidated Subsidiary
[Full Text]

EITF 00-7 (Superseded)
Application of Issue No. 96-13 to Equity Derivative Instruments That Contain Certain Provisions That Require Net Cash Settlement if Certain Events Outside the Control of the Issuer Occur
Status: Codified in Issue No. 00-19

EITF 00-8 (Superseded)
Accounting by a Grantee for an Equity Instrument to Be Received in Conjunction with Providing Goods or Services
[Full Text]

EITF 00-9 (Superseded)
Classification of a Gain or Loss from a Hedge of Debt That Is Extinguished
[Full Text]

EITF 00-10 (Superseded)
Accounting for Shipping and Handling Fees and Costs
[Full Text]

EITF 00-11 (Superseded)
Lessors' Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement No. 13
[Full Text]

EITF 00-12 (Superseded)
Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee
[Full Text]

EITF 00-13 (Superseded)
Determining Whether Equipment Is "Integral Equipment" Subject to FASB Statements No. 66 and No. 98
[Full Text]

EITF 00-14 (Superseded)
Accounting for Certain Sales Incentives
Status: Codified in Issue No. 01-9

EITF 00-15 (Superseded)
Classification in the Statement of Cash Flows of the Income Tax Benefit Received by a Company upon Exercise of a Nonqualified Employee Stock Option
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 00-16 (Superseded)
Recognition and Measurement of Employer Payroll Taxes on Employee Stock-Based Compensation
[Full Text]

EITF 00-17 (Superseded)
Measuring the Fair Value of Energy-Related Contracts in Applying Issue No. 98-10
Status: Superseded by Issue No. 02-3

EITF 00-18 (Superseded)
Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees
[Full Text]

EITF 00-19 (Superseded)
Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock
[Full Text]

EITF 00-20 (Superseded)
Accounting for Costs Incurred to Acquire or Originate Information for Database Content and Other Collections of Information
Status: Deemed no longer technically helpful

EITF 00-21 (Superseded)
Revenue Arrangements with Multiple Deliverables
[Full Text]

EITF 00-22 (Superseded)
Accounting for "Points" and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future
[Full Text]

EITF 00-23 (Superseded)
Issues Related to the Accounting for Stock Compensation under APB Opinion No. 25 and FASB Interpretation No. 44
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)
[Full Text]

EITF 00-24 (Superseded)
Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in Rights
[Full Text]

EITF 00-25 (Superseded)
Vendor Income Statement Characterization of Consideration Paid to a Reseller of the Vendor's Products
Status: Codified in Issue No. 01-9

EITF 00-26 (Superseded)
Recognition by a Seller of Losses on Firmly Committed Executory Contracts
[Full Text]

EITF 00-27 (Superseded)
Application of Issue No. 98-5 to Certain Convertible Instruments
[Full Text]
[Also see March 12, 2008 EITF Meeting Minutes under Issue No. 98-5]

EITF 99-1 (Superseded)
Accounting for Debt Convertible into the Stock of a Consolidated Subsidiary
[Full Text]

EITF 99-2 (Superseded)
Accounting for Weather Derivatives
[Full Text]

EITF 99-3 (Superseded)
Application of Issue No. 96-13 to Derivative Instruments with Multiple Settlement Alternatives
Status: Codified in Issue No. 00-19

EITF 99-4 (Superseded)
Accounting for Stock Received from the Demutualization of a Mutual Insurance Company
[Full Text]

EITF 99-5 (Superseded)
Accounting for Pre-Production Costs Related to Long-Term Supply Arrangements
[Full Text]

EITF 99-6 (Superseded)
Impact of Acceleration Provision in Grants Made between Initiation and Consummation of a Pooling-of-Interests Business Combination"
Status: Nullified by FAS 141

EITF 99-7 (Superseded)
Accounting for an Accelerated Share Repurchase Program
[Full Text]

EITF 99-8 (Superseded)
Accounting for Transfers of Assets That Are Derivative Instruments but That Are Not Financial Assets
[Full Text]

EITF 99-9 (Superseded)
Effect of Derivative Gains and Losses on the Capitalization of Interest
[Full Text]

EITF 99-10 (Superseded)
Percentage Used to Determine the Amount of Equity Method Losses
[Full Text]

EITF 99-11 (Superseded)
Subsequent Events Caused by Year 2000
Status: Deemed no longer technically helpful

EITF 99-12 (Superseded)
Determination of the Measurement Date for the Market Price of Acquirer Securities Issued in a Purchase Business Combination
[Full Text]

EITF 99-13 (Superseded)
Application of Issue No. 97-10 and FASB Interpretation No. 23 to Entities That Enter into Leases with Governmental Entities
[Full Text]

EITF 99-14 (Superseded)
Recognition by a Purchaser of Losses on Firmly Committed Executory Contracts
[Full Text]

EITF 99-15 (Superseded)
Accounting for Decreases in Deferred Tax Asset Valuation Allowances Established in a Purchase Business Combination As a Result of a Change in Tax Regulations
[Full Text]

EITF 99-16 (Superseded)
Accounting for Transactions with Elements of Research and Development Arrangements
[Full Text]

EITF 99-17 (Superseded)
Accounting for Advertising Barter Transactions
[Full Text]

EITF 99-18 (Superseded)
Effect on Pooling-of-Interests Accounting of Contracts Indexed to a Company's Own Stock
Status: Resolved by FAS 141

EITF 99-19 (Superseded)
Reporting Revenue Gross as a Principal versus Net as an Agent
[Full Text]

EITF 99-20 (Superseded)
Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be Held by a Transferor in Securitized Financial Assets
[Full Text]

EITF 98-1 (Superseded)
Valuation of Debt Assumed in a Purchase Business Combination
[Full Text]

EITF 98-2 (Superseded)
Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its Parent Company or Joint Venture Partner
[Full Text]

EITF 98-3 (Superseded)
Determining Whether a Nonmonetary Transaction Involves Receipt of Productive Assets or of a Business
[Full Text]

EITF 98-4 (Superseded)
Accounting by a Joint Venture for Businesses Received at Its Formation
[Full Text]

EITF 98-5 (Superseded)
Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios
[Full Text]

EITF 98-6 (Superseded)
Investor's Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Approval or Veto Rights
[Full Text]

EITF 98-7 (Superseded)
Accounting for Exchanges of Similar Equity Method Investments
Status: Codified in Issue No. 01-2

EITF 98-8 (Superseded)
Accounting for Transfers of Investments That Are in Substance Real Estate
[Full Text]

EITF 98-9 (Superseded)
Accounting for Contingent Rent
[Full Text]

EITF 98-10 (Superseded)
Accounting for Contracts Involved in Energy Trading and Risk Management Activities
Status: Superseded by Issue No. 02-3

EITF 98-11 (Superseded)
Accounting for Acquired Temporary Differences in Certain Purchase Transactions That Are Not Accounted for as Business Combinations
[Full Text]

EITF 98-12 (Superseded)
Application of Issue No. 00-19 to Forward Equity Sales Transactions
Status: Nullified by FAS 150

EITF 98-13 (Superseded)
Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of the Investee
[Full Text]

EITF 98-14 (Superseded)
Debtor's Accounting for Changes in Line-of-Credit or Revolving-Debt Arrangements
[Full Text]

EITF 98-15 (Superseded)
Structured Notes Acquired for a Specified Investment Strategy
[Full Text]

EITF 97-1 (Superseded)
Implementation Issues in Accounting for Lease Transactions, including Those involving Special-Purpose Entities
[Full Text]

EITF 97-2 (Superseded)
Application of FASB Statement No. 94 and APB Opinion No. 16 to Physician Practice Management Entities and Certain Other Entities with Contractual Management Arrangements
[Full Text]

EITF 97-3 (Superseded)
Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations after the Issuance of FASB Statement No. 125
[Full Text]

EITF 97-4 (Superseded)
Deregulation of the Pricing of Electricity---Issues Related to the Application of FASB Statements No. 71 and 101
[Full Text]

EITF 97-5 (Superseded)
Accounting for the Delayed Receipt of Option Shares upon Exercise under APB Opinion No. 25
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 97-6 (Superseded)
Application of Issue No. 96-20 to Qualifying Special-Purpose Entities Receiving Transferred Financial Assets Prior to the Effective Date of FASB Statement No. 125
Status: Nullified by FAS 140

EITF 97-7 (Superseded)
Accounting for Hedges of the Foreign Currency Risk Inherent in an Available-for-Sale Marketable Equity Security
[Full Text]

EITF 97-8 (Superseded)
Accounting for Contingent Consideration Issued in a Purchase Business Combination
[Full Text]

EITF 97-9 (Superseded)
Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options or Other Equity Instruments
Status: Nullified by FAS 141

EITF 97-10 (Superseded)
The Effect of Lessee Involvement in Asset Construction
[Full Text]

EITF 97-11 (Superseded)
Accounting for Internal Costs Relating to Real Estate Property Acquisitions
[Full Text]

EITF 97-12 (Superseded)
Accounting for Increased Share Authorizations in an IRS Section 423 Employee Stock Purchase Plan under APB Opinion No. 25
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 97-13 (Superseded)
Accounting for Costs Incurred in Connection with a Consulting Contract or an Internal Project That Combines Business Process Reengineering and Information Technology Transformation
[Full Text]

EITF 97-14 (Superseded)
Accounting for Deferred Compensation Arrangements Where Amounts Earned Are Held in a Rabbi Trust and Invested
[Full Text]

EITF 97-15 (Superseded)
Accounting for Contingency Arrangements Based on Security Prices in a Purchase Business Combination
[Full Text]

EITF 96-1 (Superseded)
Sale of Put Options on Issuer's Stock That Require or Permit Cash Settlement
Status: Codified in Issue No. 96-13

EITF 96-2 (Superseded)
Impairment Recognition When a Nonmonetary Asset Is Exchanged or Is Distributed to Owners and Is Accounted for at the Asset's Recorded Amount
Status: Codified in Issue No. 01-2

EITF 96-3 (Superseded)
Accounting for Equity Instruments That Are Issued for Consideration Other Than Employee Services under FASB Statement No.123
Status: Superseded by Issue No. 96-18

EITF 96-4 (Superseded)
Accounting for Reorganizations Involving a Non-Pro Rata Split-off of Certain Nonmonetary Assets to Owners
Status: Codified in Issue No. 01-2

EITF 96-5 (Superseded)
Recognition of Liabilities for Contractual Termination Benefits or Changing Benefit Plan Assumptions in Anticipation of a Business Combination
[Full Text]

EITF 96-6 (Superseded)
Accounting for the Film and Software Costs Associated with Developing Entertainment and Educational Software Products
[Full Text]

EITF 96-7 (Superseded)
Accounting for Deferred Taxes on In-Process Research and Development Activities Acquired in a Purchase Business Combination
[Full Text]

EITF 96-8 (Superseded)
Accounting for a Business Combination When the Issuing Company Has Targeted Stock
Status: Nullified by FAS 141

EITF 96-9 (Superseded)
Classification of Inventory Markdowns and Other Costs Associated with a Restructuring
[Full Text]

EITF 96-10 (Superseded)
Impact of Certain Transactions on the Held-to-Maturity Classification under FASB Statement No. 115
[Full Text]

EITF 96-11 (Superseded)
Accounting for Forward Contracts and Purchased Options to Acquire Securities Covered by FASB Statement No. 115
[Full Text]

EITF 96-12 (Superseded)
Recognition of Interest Income and Balance Sheet Classification of Structured Notes
[Full Text]

EITF 96-13 (Superseded)
Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock
Status: Codified in Issue No. 00-19

EITF 96-14 (Superseded)
Accounting for the Costs Associated with Modifying Computer Software for the Year 2000
Status: Deemed no longer technically helpful

EITF 96-15 (Superseded)
Accounting for the Effects of Changes in Foreign Currency Exchange Rates on Foreign-Currency-Denominated Available-for-Sale Debt Securities
[Full Text]

EITF 96-16 (Superseded)
Investor's Accounting for an Investee When the Investor Has a Majority of the Voting Interest but the Minority Shareholder or Shareholders Have Certain Approval or Veto Rights
[Full Text]

EITF 96-17 (Superseded)
Revenue Recognition under Long-Term Power Sales Contracts That Contain both Fixed and Variable Pricing Terms
[Full Text]

EITF 96-18 (Superseded)
Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services
[Full Text]

EITF 96-19 (Superseded)
Debtor's Accounting for a Modification or Exchange of Debt Instruments
[Full Text]

EITF 96-20 (Superseded)
Impact of FASB Statement No. 125 on Consolidation of Special-Purpose Entities
Status: Nullified by FAS 140

EITF 96-21 (Superseded)
Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities
[Full Text]

EITF 96-22 (Superseded)
Applicability of the Disclosures Required by FASB Statement No. 114 When a Loan Is Restructured in a Troubled Debt Restructuring into Two (or More) Loans
[Full Text]

EITF 96-23 (Superseded)
The Effect of Financial Instruments Indexed to, and Settled in, a Company's Own Stock on Pooling-of-Interests Accounting for a Subsequent Business Combination
Status: Resolved by FAS 141

EITF 95-1 (Superseded)
Revenue Recognition on Sales with a Guaranteed Minimum Resale Value
[Full Text]

EITF 95-2 (Superseded)
Determination of What Constitutes a Firm Commitment for Foreign Currency Transactions Not Involving a Third Party
Status: Nullified by FAS 133

EITF 95-3 (Superseded)
Recognition of Liabilities in Connection with a Purchase Business Combination
[Full Text]

EITF 95-4 (Superseded)
Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating Lease
[Full Text]

EITF 95-5 (Superseded)
Determination of What Risks and Rewards, If Any, Can Be Retained and Whether Any Unresolved Contingencies May Exist in a Sale of Mortgage Loan Servicing Rights
[Full Text]

EITF 95-6 (Superseded)
Accounting by a Real Estate Investment Trust for an Investment in a Service Corporation
[Full Text]

EITF 95-7 (Superseded)
Implementation Issues Related to the Treatment of Minority Interests in Certain Real Estate Investment Trusts
[Full Text]

EITF 95-8 (Superseded)
Accounting for Contingent Consideration Paid to the Shareholders of an Acquired Enterprise in a Purchase Business Combination
[Full Text]

EITF 95-9 (Superseded)
Accounting for Tax Effects of Dividends in France in Accordance with FASB Statement No. 109
[Full Text]

EITF 95-10 (Superseded)
Accounting for Tax Credits Related to Dividend Payments in Accordance with FASB Statement No. 109
[Full Text]

EITF 95-11 (Superseded)
Accounting for Derivative Instruments Containing both a Written Option-Based Component and a Forward-Based Component
Status: Resolved by FAS 133

EITF 95-12 (Superseded)
Pooling of Interests with a Common Interest in a Joint Venture
Status: Nullified by FAS 141

EITF 95-13 (Superseded)
Classification of Debt Issue Costs in the Statement of Cash Flows
[Full Text]

EITF 95-14 (Superseded)
Recognition of Liabilities in Anticipation of a Business Combination
Status: Nullified by FAS 146

EITF 95-15 (Superseded)
Recognition of Gain or Loss When a Binding Contract Requires a Debt Extinguishment to Occur at a Future Date for a Specified Amount
Status: Superseded by Issue No. 96-19

EITF 95-16 (Superseded)
Accounting for Stock Compensation Arrangements with Employer Loan Features under APB Opinion No. 25
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 95-17 (Superseded)
Accounting for Modifications to an Operating Lease That Do Not Change the Lease Classification
[Full Text]

EITF 95-18 (Superseded)
Accounting and Reporting for a Discontinued Business Segment When the Measurement Date Occurs after the Balance Sheet Date but before the Issuance of Financial Statements
Status: Nullified by FAS 144

EITF 95-19 (Superseded)
Determination of the Measurement Date for the Market Price of Securities Issued in a Purchase Business Combination
Status: Codified in Issue No. 99-12

EITF 95-20 (Superseded)
Measurement in the Consolidated Financial Statements of a Parent of the Tax Effects Related to the Operations of a Foreign Subsidiary That Receives Tax Credits Related to Dividend Payments
[Full Text]

EITF 95-21 (Superseded)
Accounting for Assets to Be Disposed Of Acquired in a Purchase Business Combination
Status: Resolved by FAS 144

EITF 95-22 (Superseded)
Balance Sheet Classification of Borrowings Outstanding under Revolving Credit Agreements That Include both a Subjective Acceleration Clause and a Lock-Box Arrangement
[Full Text]

EITF 95-23 (Superseded)
The Treatment of Certain Site Restoration/Environmental Exit Costs When Testing a Long-Lived Asset for Impairment
[Full Text]

EITF 94-1 (Superseded)
Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects
[Full Text]

EITF 94-2 (Superseded)
Treatment of Minority Interests in Certain Real Estate Investment
[Full Text]

EITF 94-3 (Superseded)
Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring)
Status: Nullified by FAS 146

EITF 94-4 (Superseded)
Classification of an Investment in a Mortgage-Backed Interest-Only Certificate as Held-to-Maturity
Status: Resolved by FAS 125

EITF 94-5 (Superseded)
Determination of What Constitutes All Risks and Rewards and No Significant Unresolved Contingencies in a Sale of Mortgage Loan Servicing Rights under Issue No. 89-5
Status: Superseded by Issue No. 95-5

EITF 94-6 (Superseded)
Accounting for the Buyout of Compensatory Stock Options
Status: Nullified by FIN 44

EITF 94-7 (Superseded)
Accounting for Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock
Status: Codified in Issue No. 96-13

EITF 94-8 (Superseded)
Accounting for Conversion of a Loan into a Debt Security in a Debt Restructuring
[Full Text]

EITF 94-9 (Superseded)
Determining a Normal Servicing Fee Rate for the Sale of an SBA Loan
Status: Nullified by FAS 125

EITF 94-10 (Superseded)
Accounting by a Company for the Income Tax Effects of Transactions among or with Its Shareholders under FASB Statement No.109
[Full Text]

EITF 93-1 (Superseded)
Accounting for Individual Credit Card Acquisitions
[Full Text]

EITF 93-2 (Superseded)
Effect of Acquisition of Employer Shares for/by an Employee Benefit Trust on Accounting for Business Combinations
Status: Resolved by FAS 141

EITF 93-3 (Superseded)
Plan Assets under FASB Statement No. 106
[Full Text]

EITF 93-4 (Superseded)
Accounting for Regulatory Assets
[Full Text]

EITF 93-5 (Superseded)
Accounting for Environmental Liabilities
Status: Incorporated in and effectively nullified by SOP 96-1

EITF 93-6 (Superseded)
Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprises
[Full Text]

EITF 93-7 (Superseded)
Uncertainties Related to Income Taxes in a Purchase Business Combination
[Full Text]

EITF 93-8 (Superseded)
Accounting for the Sale and Leaseback of an Asset That Is Leased to Another Party
[Full Text]

EITF 93-9 (Superseded)
Application of FASB Statement No. 109 in Foreign Financial Statements Restated for General Price-Level Changes
[Full Text]

EITF 93-10 (Superseded)
Accounting for Dual Currency Bonds
Status: Resolved by FAS 133

EITF 93-11 (Superseded)
Accounting for Barter Transactions Involving Barter Credits
[Full Text]

EITF 93-12 (Superseded)
Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible Goodwill Resulting from a Retroactive Change in Tax Law
[Full Text]

EITF 93-13 (Superseded)
Effect of a Retroactive Change in Enacted Tax Rates That Is Included in Income from Continuing Operations
[Full Text]

EITF 93-14 (Superseded)
Accounting for Multiple-Year Retrospectively Rated Insurance Contracts by Insurance Enterprises and Other Enterprises
[Full Text]

EITF 93-16 (Superseded)
Application of FASB Statement No. 109 to Basis Differences within Foreign Subsidiaries That Meet the Indefinite Reversal Criterion of APB Opinion No. 23
[Full Text]

EITF 93-17 (Superseded)
Recognition of Deferred Tax Assets for a Parent Company's Excess Tax Basis in the Stock of a Subsidiary That Is Accounted for as a Discontinued Operation
[Full Text]

EITF 93-18 (Superseded)
Recognition of Impairment for an Investment in a Collateralized Mortgage Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate
Status: Superseded by Issue No. 99-20

EITF 92-1 (Superseded)
Allocation of Residual Value or First-Loss Guarantee to Minimum Lease Payments in Leases Involving Land and Building(s)
[Full Text]

EITF 92-2 (Superseded)
Measuring Loss Accruals by Transferors for Transfers of Receivables with Recourse
[Full Text]

EITF 92-3:
Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated Stock Held by an Employee Stock Ownership Plan (Consideration of the Implications of FASB Statement No. 109 on Issue 2 of EITF Issue No. 90-4)
[Full Text]

EITF 92-4 (Superseded)
Accounting for a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary
[Full Text]

EITF 92-5 (Superseded)
Amortization Period for Net Deferred Credit Card Origination Costs
[Full Text]

EITF 92-7 (Superseded)
Accounting by Rate-Regulated Utilities for the Effects of Certain Alternative Revenue Programs
[Full Text]

EITF 92-8 (Superseded)
Accounting for the Income Tax Effects under FASB Statement No. 109 of a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary
[Full Text]

EITF 92-9 (Superseded)
Accounting for the Present Value of Future Profits Resulting from the Acquisition of a Life Insurance Company
[Full Text]

EITF 92-10 (Superseded)
Loan Acquisitions involving Table Funding Arrangements
Status: Nullified by FAS 125

EITF 92-12 (Superseded)
Accounting for OPEB Costs by Rate-Regulated Enterprises
[Full Text]

EITF 92-13 (Superseded)
Accounting for Estimated Payments in Connection with the Coal Industry Retiree Health Benefit Act of 1992
[Full Text]

EITF 91-1 (Superseded)
Hedging Intercompany Foreign Currency Risks
Status: Nullified by FAS 133

EITF 91-2 (Superseded)
Debtor's Accounting for Forfeiture of Real Estate Subject to a Nonrecourse Mortgage
[Full Text]

EITF 91-3 (Superseded)
Accounting for Income Tax Benefits from Bad Debts of a Savings and Loan Association
Status: Resolved by FAS 109

EITF 91-4 (Superseded)
Hedging Foreign Currency Risks with Complex Options and Similar Transactions
Status: Resolved by FAS 133

EITF 91-5 (Superseded)
Nonmonetary Exchange of Cost-Method Investments
[Full Text]

EITF 91-6 (Superseded)
Revenue Recognition of Long-Term Power Sales Contracts
[Full Text]

EITF 91-7 (Superseded)
Accounting for Pension Benefits Paid by Employers after Insurance Companies Fail to Provide Annuity Benefits
[Full Text]

EITF 91-8 (Superseded)
Application of FASB Statement No. 96 to a State Tax Based on the Greater of a Franchise Tax or an Income Tax
[Full Text]

EITF 91-9 (Superseded)
Revenue and Expense Recognition for Freight Services in Process
[Full Text]

EITF 91-10 (Superseded)
Accounting for Special Assessments and Tax Increment Financing Entities
[Full Text]

EITF 90-2 (Superseded)
Exchange of Interest-Only and Principal-Only Securities for a Mortgage-Backed Security
Status: Nullified by FAS 125

EITF 90-3 (Superseded)
Accounting for Employers' Obligations for Future Contributions to a Multiemployer Pension Plan
[Full Text]

EITF 90-4 (Superseded)
Earnings-per-Share Treatment of Tax Benefits for Dividends on Stock Held by an Employee Stock Ownership Plan
[Full Text]

EITF 90-5 (Superseded)
Exchanges of Ownership Interests between Entities under Common Control
[Full Text]

EITF 90-6 (Superseded)
Accounting for Certain Events Not Addressed in Issue No. 87-11 Relating to an Acquired Operating Unit to Be Sold
Status: Nullified by FAS 144

EITF 90-7 (Superseded)
Accounting for a Reload Stock Option
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 90-8 (Superseded)
Capitalization of Costs to Treat Environmental Contamination
[Full Text]

EITF 90-9 (Superseded)
Changes to Fixed Employee Stock Option Plans as a Result of Equity Restructuring
Status: Nullified by FIN 44

EITF 90-10 (Superseded)
Accounting for a Business Combination Involving a Majority-Owned Investee of a Venture Capital Company
Status: Resolved by FAS 141

EITF 90-11 (Superseded)
Accounting for Exit and Entrance Fees Incurred in a Conversion from the Savings Association Insurance Fund to the Bank Insurance Fund
Status: Deemed no longer technically helpful

EITF 90-12 (Superseded)
Allocating Basis to Individual Assets and Liabilities for Transactions within the Scope of Issue No. 88-16
[Full Text]

EITF 90-13 (Superseded)
Accounting for Simultaneous Common Control Mergers
[Full Text]

EITF 90-14 (Superseded)
Unsecured Guarantee by Parent of Subsidiary's Lease Payments in a Sale-Leaseback Transaction
[Full Text]

EITF 90-15 (Superseded)
Impact of Nonsubstantive Lessors, Residual Value Guarantees, and Other Provisions in Leasing Transactions
Status: Nullified by FIN 46 and FIN 46(R) for entities within the scope of FIN 46 or FIN 46(R)
[Full Text]

EITF 90-16 (Superseded)
Accounting for Discontinued Operations Subsequently Retained
Status: Nullified by FAS 144

EITF 90-17 (Superseded)
Hedging Foreign Currency Risks with Purchased Options
Status: Affirmed by FAS 133; therefore, no longer necessary

EITF 90-18 (Superseded)
Effect of a "Removal of Accounts" Provision on the Accounting for a Credit Card Securitization
[Full Text]

EITF 90-19 (Superseded)
Convertible Bonds with Issuer Option to Settle for Cash upon Conversion
[Full Text]

EITF 90-20 (Superseded)
Impact of an Uncollateralized Irrevocable Letter of Credit on a Real Estate Sale-Leaseback Transaction
[Full Text]

EITF 90-21 (Superseded)
Balance Sheet Treatment of a Sale of Mortgage Servicing Rights with a Subservicing Agreement
[Full Text]

EITF 90-22 (Superseded)
Accounting for Gas-Balancing Arrangements
[Full Text]

EITF 89-1 (Superseded)
Accounting by a Pension Plan for Bank Investment Contracts and Guaranteed Investment Contracts
Status: Resolved by FAS 110 and SOP 94-4

EITF 89-2 (Superseded)
Maximum Maturity Guarantees on Transfers of Receivables with Recourse
[Full Text]

EITF 89-3 (Superseded)
Balance Sheet Presentation of Savings Accounts in Financial Statements of Credit Unions
[Full Text]

EITF 89-4 (Superseded)
Accounting for a Purchased Investment in a Collateralized Mortgage Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate
Status: Superseded by Issue No. 99-20

EITF 89-5 (Superseded)
Sale of Mortgage Loan Servicing Rights
Status: Superseded by Issue No. 95-5

EITF 89-7 (Superseded)
Exchange of Assets or Interest in a Subsidiary for a Noncontrolling Equity Interest in a New Entity
Status: Codified in Issue No. 01-2

EITF 89-8 (Superseded)
Expense Recognition for Employee Stock Ownership Plans
[Full Text]

EITF 89-9 (Superseded)
Accounting for In-Substance Foreclosures
Status: Nullified by FAS 114

EITF 89-10 (Superseded)
Sponsor's Recognition of Employee Stock Ownership Plan Debt
[Full Text]

EITF 89-11 (Superseded)
Sponsor's Balance Sheet Classification of Capital Stock with a Put Option Held by an Employee Stock Ownership Plan
[Full Text]

EITF 89-12 (Superseded)
Earnings-per-Share Issues Related to Convertible Preferred Stock Held by an Employee Stock Ownership Plan
[Full Text]

EITF 89-13 (Superseded)
Accounting for the Cost of Asbestos Removal
[Full Text]

EITF 89-14 (Superseded)
Valuation of Repossessed Real Estate
[Full Text]

EITF 89-15 (Superseded)
Accounting for a Modification of Debt Terms When the Debtor Is Experiencing Financial Difficulties
Status: Superseded by Issue No. 02-4

EITF 89-16 (Superseded)
Consideration of Executory Costs in Sale-Leaseback Transactions
[Full Text]

EITF 89-17 (Superseded)
Accounting for the Retail Sale of an Extended Warranty Contract in Connection with the Sale of a Product
Status: Nullified by FTB 90-1

EITF 89-18 (Superseded)
Divestitures of Certain Investment Securities to an Unregulated Commonly Controlled Entity under FIRREA
[Full Text]

EITF 89-19 (Superseded)
Accounting for a Change in Goodwill Amortization for Business Combinations Initiated Prior to the Effective Date of FASB Statement No. 72
[Full Text]

EITF 89-20 (Superseded)
Accounting for Cross Border Tax Benefit Leases
[Full Text]

EITF 88-1 (Superseded)
Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan
[Full Text]

EITF 88-3 (Superseded)
Rental Concessions Provided by Landlord
Status: Resolved by FTB 88-1 and Issues No. 88-10 and 94-3

EITF 88-4 (Superseded)
Classification of Payment Made to IRS to Retain Fiscal Year
[Full Text]

EITF 88-5 (Superseded)
Recognition of Insurance Death Benefits
[Full Text]

EITF 88-6 (Superseded)
Book Value Stock Plans in an Initial Public Offering
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 88-8 (Superseded)
Mortgage Swaps
Status: Partially nullified and partially resolved by FAS 133

EITF 88-9 (Superseded)
Put Warrants
Status: All consensuses nullified by FAS 128, FAS 133, and FAS 150 or superseded by Issue No. 96-13

EITF 88-10 (Superseded)
Costs Associated with Lease Modification or Termination
Status: Issue 1 resolved by FAS 146 and Issues 2 and 3 nullified by FAS 146

EITF 88-11 (Superseded)
Allocation of Recorded Investment When a Loan or Part of a Loan Is Sold
[Full Text]

EITF 88-12 (Superseded)
Transfer of Ownership Interest as Part of Down Payment under FASB Statement No. 66
[Full Text]

EITF 88-14 (Superseded)
Settlement of Fees with Extra Units to a General Partner in a Master Limited Partnership
[Full Text]

EITF 88-15 (Superseded)
Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet When Subsidiary's and Parent's Fiscal Years Differ
[Full Text]

EITF 88-16 (Superseded)
Basis in Leveraged Buyout Transactions
[Full Text]

EITF 88-17 (Superseded)
Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations
Status: Partially nullified by FAS 125 and superseded by Issue No. 97-3

EITF 88-18 (Superseded)
Sales of Future Revenues
[Full Text]

EITF 88-19 (Superseded)
FSLIC-Assisted Acquisitions of Thrifts
[Full Text]

EITF 88-20 (Superseded)
Difference between Initial Investment and Principal Amount of Loans in a Purchased Credit Card Portfolio
[Full Text]

EITF 88-21 (Superseded)
Accounting for the Sale of Property Subject to the Seller's Preexisting Lease
[Full Text]

EITF 88-22 (Superseded)
Securitization of Credit Card and Other Receivable Portfolios
[Full Text]

EITF 88-23 (Superseded)
Lump-Sum Payments under Union Contracts
[Full Text]

EITF 88-24 (Superseded)
Effect of Various Forms of Financing under FASB Statement No. 66
[Full Text]

EITF 88-25 (Superseded)
Ongoing Accounting and Reporting for a Newly Created Liquidating Bank
[Full Text]

EITF 88-26 (Superseded)
Controlling Preferred Stock in a Pooling of Interests
Status: Nullified by FAS 141

EITF 88-27 (Superseded)
Effect of Unallocated Shares in an Employee Stock Ownership Plan on Accounting for Business Combinations
Status: Nullified by FAS 141

EITF 87-1 (Superseded)
Deferral Accounting for Cash Securities That Are Used to Hedge Rate or Price Risk
Status: Resolved by FAS 133

EITF 87-2 (Superseded)
Net Present Value Method of Valuing Speculative Foreign Exchange Contracts
Status: Nullified by FAS 133

EITF 87-4 (Superseded)
Restructuring of Operations: Implications of SEC Staff Accounting Bulletin No. 67
[Full Text]

EITF 87-5 (Superseded)
Troubled Debt Restructurings: Interrelationship between FASB Statement No. 15 and the AICPA Savings and Loan Guide
Status: Nullified by FAS 114

EITF 87-6 (Superseded)
Adjustments Relating to Stock Compensation Plans
Status: Nullified by FIN 44

EITF 87-7 (Superseded)
Sale of an Asset Subject to a Lease and Nonrecourse Financing: "Wrap Lease Transactions"
[Full Text]

EITF 87-8 (Superseded)
Tax Reform Act of 1986: Issues Related to the Alternative Minimum Tax
[Full Text]

EITF 87-9 (Superseded)
Profit Recognition on Sales of Real Estate with Insured Mortgages or Surety Bonds
[Full Text]

EITF 87-10 (Superseded)
Revenue Recognition by Television "Barter" Syndicators
[Full Text]

EITF 87-11 (Superseded)
Allocation of Purchase Price to Assets to Be Sold
Status: Nullified by FAS 144

EITF 87-12 (Superseded)
Foreign Debt-for-Equity Swaps
[Full Text]

EITF 87-13 (Superseded)
Amortization of Prior Service Cost for a Defined Benefit Plan When There Is a History of Plan Amendments
Status: Resolved by Q&A 87, Question 20

EITF 87-15 (Superseded)
Effect of a Standstill Agreement on Pooling-of-Interests Accounting
Status: Nullified by FAS 141

EITF 87-16 (Superseded)
Whether the 90 Percent Test for a Pooling of Interests Is Applied Separately to Each Company or on a Combined Basis
Status: Nullified by FAS 141

EITF 87-17 (Superseded)
Spinoffs or Other Distributions of Loans Receivable to Shareholders
Status: Codified in Issue No. 01-2

EITF 87-18 (Superseded)
Use of Zero Coupon Bonds in a Troubled Debt Restructuring
[Full Text]

EITF 87-19 (Superseded)
Substituted Debtors in a Troubled Debt Restructuring
[Full Text]

EITF 87-20 (Superseded)
Offsetting Certificates of Deposit against High-Coupon Debt
Status: Partially resolved by FAS 125 and superseded by Issue No. 96-19

EITF 87-21 (Superseded)
Change of Accounting Basis in Master Limited Partnership Transactions
[Full Text]

EITF 87-22 (Superseded)
Prepayments to the Secondary Reserve of the FSLIC
[Full Text]

EITF 87-23 (Superseded)
Book Value Stock Purchase Plans
Status: Issues 1 and 2 nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) and Issue 3 nullified by SOP 93-6

EITF 87-24 (Superseded)
Allocation of Interest to Discontinued Operations
[Full Text]

EITF 87-25 (Superseded)
Sale of Convertible, Adjustable-Rate Mortgages with Contingent Repayment Agreement
Status: Resolved by FAS 125 and FAS 140

EITF 87-26 (Superseded)
Hedging of Foreign Currency Exposure with a Tandem Currency
Status: Nullified by FAS 133

EITF 87-27 (Superseded)
Poolings of Companies That Do Not Have a Controlling Class of Common Stock
Status: Nullified by FAS 141

EITF 87-28 (Superseded)
Provision for Deferred Taxes on Increases in Cash Surrender Value of Key-Person Life Insurance
Status: Resolved by FAS 109

EITF 87-29 (Superseded)
Exchange of Real Estate Involving Boot
Status: Codified in Issue No. 01-2

EITF 87-30 (Superseded)
Sale of a Short-Term Loan Made under a Long-Term Credit Commitment
[Full Text]

EITF 87-31 (Superseded)
Sale of Put Options on Issuer's Stock
Status: Codified in Issue No. 96-13

EITF 87-33 (Superseded)
Stock Compensation Issues Related to Market Decline
Status: Nullified by FIN 44

EITF 87-34 (Superseded)
Sale of Mortgage Servicing Rights with a Subservicing Agreement
[Full Text]

EITF 86-1 (Superseded)
Recognizing Net Operating Loss Carryforwards
Status: Nullified by FAS 109

EITF 86-2 (Superseded)
Retroactive Wage Adjustments Affecting Medicare Payments
Status: Deemed no longer technically helpful

EITF 86-3 (Superseded)
Retroactive Regulations regarding IRC Section 338 Purchase Price Allocations
Status: Deemed no longer technically helpful

EITF 86-4 (Superseded)
Income Statement Treatment of Income Tax Benefit for Employee Stock Ownership Plan Dividends
Status: Nullified by FAS 109

EITF 86-5 (Superseded)
Classifying Demand Notes with Repayment Terms
[Full Text]

EITF 86-6 (Superseded)
Antispeculation Clauses in Real Estate Sales Contracts
[Full Text]

EITF 86-7 (Superseded)
Recognition by Homebuilders of Profit from Sales of Land and Related Construction Contracts
[Full Text]

EITF 86-8 (Superseded)
Sale of Bad-Debt Recovery Rights
[Full Text]

EITF 86-9 (Superseded)
IRC Section 338 and Push-Down Accounting
[Full Text]

EITF 86-10 (Superseded)
Pooling with 10 Percent Cash Payout Determined by Lottery
Status: Nullified by FAS 141

EITF 86-11 (Superseded)
Recognition of Possible 1986 Tax Law Changes
Status: Resolved by FAS 109

EITF 86-12 (Superseded)
Accounting by Insureds for Claims-Made Insurance Policies
Status: Codified in Issue No. 03-8

EITF 86-13 (Superseded)
Recognition of Inventory Market Declines at Interim Reporting Dates
[Full Text]

EITF 86-14 (Superseded)
Purchased Research and Development Projects in a Business Combination
[Full Text]

EITF 86-15 (Superseded)
Increasing-Rate Debt
[Full Text]

EITF 86-16 (Superseded)
Carryover of Predecessor Cost in Leveraged Buyout Transactions
Status: Superseded by Issue No. 88-16

EITF 86-17 (Superseded)
Deferred Profit on Sale-Leaseback Transaction with Lessee Guarantee of Residual Value
[Full Text]

EITF 86-18 (Superseded)
Debtor's Accounting for a Modification of Debt Terms
Status: Superseded by Issue 96-19 and resolved by Interpretation 39

EITF 86-19 (Superseded)
Change in Accounting for Other Postemployment Benefits
Status: Resolved by FAS 106

EITF 86-20 (Superseded)
Accounting for Other Postemployment Benefits of an Acquired Company
Status: Nullified by FAS 106

EITF 86-21 (Superseded)
Application of the AICPA Notice to Practitioners regarding Acquisition, Development, and Construction Arrangements to Acquisition of an Operating Property
[Full Text]

EITF 86-22 (Superseded)
Display of Business Restructuring Provisions in the Income Statement
[Full Text]

EITF 86-24 (Superseded)
Third-Party Establishment of Collateralized Mortgage Obligations
Status: Deemed no longer needed due to issuance of FAS 125 and FAS 140

EITF 86-25 (Superseded)
Offsetting Foreign Currency Swaps
[Full Text]

EITF 86-26 (Superseded)
Using Forward Commitments as a Surrogate for Deferred Rate Setting
Status: Resolved by FAS 133

EITF 86-27 (Superseded)
Measurement of Excess Contributions to a Defined Contribution Plan or Employee Stock Ownership Plan
[Full Text]

EITF 86-28 (Superseded)
Accounting Implications of Indexed Debt Instruments
[Full Text]

EITF 86-29 (Superseded)
Nonmonetary Transactions: Magnitude of Boot and the Exceptions to the Use of Fair Value
Status: Codified in Issue No. 01-2

EITF 86-30 (Superseded)
Classification of Obligations When a Violation Is Waived by the Creditor
[Full Text]

EITF 86-31 (Superseded)
Reporting the Tax Implications of a Pooling of a Bank and a Savings and Loan Association
Status: Nullified by FAS 141

EITF 86-32 (Superseded)
Early Extinguishment of a Subsidiary's Mandatorily Redeemable Preferred Stock
[Full Text]

EITF 86-33 (Superseded)
Tax Indemnifications in Lease Agreements
[Full Text]

EITF 86-34 (Superseded)
Futures Contracts Used as Hedges of Anticipated Reverse Repurchase Transactions
Status: Nullified by FAS 133

EITF 86-35 (Superseded)
Debentures with Detachable Stock Purchase Warrants
Status: Superseded by Issue No. 96-13

EITF 86-36 (Superseded)
Invasion of a Defeasance Trust
[Full Text]

EITF 86-37 (Superseded)
Recognition of Tax Benefit of Discounting Loss Reserves of Insurance Companies
Status: Nullified by FAS 109

EITF 86-38 (Superseded)
Implications of Mortgage Prepayments on Amortization of Servicing Rights
Status: Section A nullified by FAS 122 and FAS 125; Section B nullified by FAS 125; Section C superseded by Issue No. 89-4

EITF 86-39 (Superseded)
Gains from the Sale of Mortgage Loans with Servicing Rights Retained
Status: Nullified by FAS 122 and FAS 125

EITF 86-40 (Superseded)
Investments in Open-End Mutual Funds That Invest in U.S.Government Securities
[Full Text]

EITF 86-41 (Superseded)
Carryforward of the Corporate Alternative Minimum Tax Credit
Status: Nullified by FAS 109

EITF 86-42 (Superseded)
Effect of a Change in Tax Rates on Assets and Liabilities Recorded Net-of-Tax in a Purchase Business Combination
Status: Nullified by FAS 109

EITF 86-43 (Superseded)
Effect of a Change in Tax Law or Rates on Leveraged Leases
[Full Text]

EITF 86-44 (Superseded)
Effect of a Change in Tax Law on Investments in Safe Harbor Leases
[Full Text]

EITF 86-45 (Superseded)
Imputation of Dividends on Preferred Stock Redeemable at the Issuer's Option with Initial Below-Market Dividend Rate
[Full Text]

EITF 86-46 (Superseded)
Uniform Capitalization Rules for Inventory under the Tax Reform Act of 1986
[Full Text]

EITF 85-1 (Superseded)
Classifying Notes Received for Capital Stock
[Full Text]

EITF 85-2 (Superseded)
Classification of Costs Incurred in a Takeover Defense
[Full Text]

EITF 85-3 (Superseded)
Tax Benefits Relating to Asset Dispositions following an Acquisition of a Financial Institution
Status: Nullified by FAS 109

EITF 85-4 (Superseded)
Downstream Mergers and Other Stock Transactions between Companies under Common Control
Status: Resolved by FTB 85-5

EITF 85-5 (Superseded)
Restoration of Deferred Taxes Previously Eliminated by Net Operating Loss Recognition
Status: Resolved by FAS 109

EITF 85-6 (Superseded)
Futures Implementation Questions
Status: Resolved by Q&A 80

EITF 85-7 (Superseded)
Federal Home Loan Mortgage Corporation Stock
Status: Resolved by FTB 85-1

EITF 85-8 (Superseded)
Amortization of Thrift Intangibles
[Full Text]

EITF 85-9 (Superseded)
Revenue Recognition on Options to Purchase Stock of Another Entity
[Full Text]

EITF 85-10 (Superseded)
Employee Stock Ownership Plan Contribution Funded by a Pension Plan Termination
Status: Nullified by FAS 88

EITF 85-11 (Superseded)
Use of an Employee Stock Ownership Plan in a Leveraged Buyout
Status: Deemed no longer technically helpful

EITF 85-12 (Superseded)
Retention of Specialized Accounting for Investments in Consolidation
[Full Text]

EITF 85-13 (Superseded)
Sale of Mortgage Service Rights on Mortgages Owned by Others
[Full Text]

EITF 85-14 (Superseded)
Securities That Can Be Acquired for Cash in a Pooling of Interests
Status: Nullified by FAS 141

EITF 85-15 (Superseded)
Recognizing Benefits of Purchased Net Operating Loss Carryforwards
Status: Nullified by FAS 109

EITF 85-16 (Superseded)
Leveraged Leases
[Full Text]

EITF 85-17 (Superseded)
Accrued Interest upon Conversion of Convertible Debt
[Full Text]

EITF 85-18 (Superseded)
Earnings-per-Share Effect of Equity Commitment Notes
[Full Text]

EITF 85-20 (Superseded)
Recognition of Fees for Guaranteeing a Loan
[Full Text]

EITF 85-21 (Superseded)
Changes of Ownership Resulting in a New Basis of Accounting
[Full Text]

EITF 85-22 (Superseded)
Retroactive Application of FASB Technical Bulletins
Status: Deemed no longer technically helpful

EITF 85-23 (Superseded)
Effect of a Redemption Agreement on Carrying Value of a Security
[Full Text]

EITF 85-24 (Superseded)
Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge
[Full Text]

EITF 85-25 (Superseded)
Sale of Preferred Stocks with a Put Option
[Full Text]

EITF 85-26 (Superseded)
Measurement of Servicing Fee under FASB Statement No. 65 When a Loan Is Sold with Servicing Retained
Status: Resolved by FTB 87-3 and FAS 125

EITF 85-27 (Superseded)
Recognition of Receipts from Made-Up Rental Shortfalls
[Full Text]

EITF 85-28 (Superseded)
Consolidation Issues Relating to Collateralized Mortgage Obligations
Status: Resolved by FAS 94

EITF 85-29 (Superseded)
Convertible Bonds with a "Premium Put"
[Full Text]

EITF 85-30 (Superseded)
Sale of Marketable Securities at a Gain with a Put Option
Status: Resolved by FAS 125

EITF 85-31 (Superseded)
Comptroller of the Currency's Rule on Deferred Tax Debits
[Full Text]

EITF 85-32 (Superseded)
Purchased Lease Residuals
Status: Nullified by FTB 86-2

EITF 85-33 (Superseded)
Disallowance of Income Tax Deduction for Core Deposit Intangibles
Status: Nullified by FAS 109

EITF 85-34 (Superseded)
Banker's Acceptances and Risk Participations
Status: Resolved by FAS 125

EITF 85-35 (Superseded)
Transition and Implementation Issues for FASB Statement No. 86
Status: Deemed no longer technically helpful

EITF 85-36 (Superseded)
Discontinued Operations with Expected Gain and Interim Operating Losses
Status: Nullified by FAS 144

EITF 85-37 (Superseded)
Recognition of Note Received for Real Estate Syndication Activities
Status: Resolved by SOP 92-1

EITF 85-38 (Superseded)
Negative Amortizing Loans
Status: Deemed no longer technically helpful

EITF 85-39 (Superseded)
Implications of SEC Staff Accounting Bulletin No. 59 on Noncurrent Marketable Equity Securities
[Full Text]

EITF 85-40 (Superseded)
Comprehensive Review of Sales of Marketable Securities with Put Arrangements
[Full Text]

EITF 85-41 (Superseded)
Accounting for Savings and Loan Associations under FSLIC Management Consignment Program
[Full Text]

EITF 85-42 (Superseded)
Amortization of Goodwill Resulting from Recording Time Savings Deposits at Fair Values
[Full Text]

EITF 85-43 (Superseded)
Sale of Subsidiary for Equity Interest in Buyer
Status: Resolved by Issue No. 86-29

EITF 85-44 (Superseded)
Differences between Loan Loss Allowances for GAAP and RAP
[Full Text]

EITF 85-45 (Superseded)
Business Combinations: Settlement of Stock Options and Awards
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 85-46 (Superseded)
Partnership's Purchase of Withdrawing Partner's Equity
[Full Text]

EITF Abstract No. 84-1 (Superseded)
1984 Tax Reform Act: Deferred Income Taxes of Stock Life Insurance Companies
Status: Resolved by FAS 109

EITF Abstract No. 84-2 (Superseded)
Tax Reform Act of 1984: Deferred Income Taxes Relating to Domestic International Sales Corporations
Status: Resolved by FAS 109

EITF 84-3 (Superseded)
Convertible Debt "Sweeteners"
Status: Nullified by FAS 84

EITF 84-4 (Superseded)
Acquisition, Development, and Construction Loans
[Full Text]

EITF 84-5 (Superseded)
Sale of Marketable Securities with a Put Option
[Full Text]

EITF 84-6 (Superseded)
Termination of Defined Benefit Pension Plans
Status: Nullified by FAS 88

EITF 84-7 (Superseded)
Termination of Interest Rate Swaps
Status: Partially nullified and partially resolved by FAS 133

EITF 84-8 (Superseded)
Variable Stock Purchase Warrants Given by Suppliers to Customers
Status: Resolved by FAS 123(R)

EITF 84-9 (Superseded)
Deposit Float of Banks
[Full Text]

EITF 84-10 (Superseded)
LIFO Conformity of Companies Relying on Insilco Tax Court Decision
[Full Text]

EITF 84-11 (Superseded)
Offsetting Installment Note Receivables and Bank Debt ("Note Monetization")
Status: Resolved by FIN 39

EITF 84-12 (Superseded)
Operating Leases with Scheduled Rent Increases
Status: Nullified by FTB 85-3

EITF 84-13 (Superseded)
Purchase of Stock Options and Stock Appreciation Rights in a Leveraged Buyout
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 84-14 (Superseded)
Deferred Interest Rate Setting
Status: Nullified by FAS 133

EITF 84-15 (Superseded)
Grantor Trusts Consolidation
[Full Text]

EITF 84-16 (Superseded)
Earnings-per-Share Cash-Yield Test for Zero Coupon Bonds
Status: Resolved by FAS 85

EITF 84-17 (Superseded)
Profit Recognition on Sales of Real Estate with Graduated Payment Mortgages or Insured Mortgages
[Full Text]

EITF 84-18 (Superseded)
Stock Option Pyramiding
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 84-19 (Superseded)
Mortgage Loan Payment Modifications
[Full Text]

EITF 84-20 (Superseded)
GNMA Dollar Rolls
[Full Text]

EITF 84-21 (Superseded)
Sale of a Loan with a Partial Participation Retained
Status: Resolved by FAS 125

EITF 84-22 (Superseded)
Prior Years' Earnings per Share following a Savings and Loan Association Conversion and Pooling
Status: Resolved by FAS 141

EITF 84-23 (Superseded)
Leveraged Buyout Holding Company Debt
[Full Text]

EITF 84-24 (Superseded)
LIFO Accounting Issues
[Full Text]

EITF 84-25 (Superseded)
Offsetting Nonrecourse Debt with Sales-Type or Direct Financing Lease Receivables
Status: Resolved by FTB 86-2

EITF 84-26 (Superseded)
Defeasance of Special-Purpose Borrowings
Status: Resolved by FAS 125

EITF 84-27 (Superseded)
Deferred Taxes on Subsidiary Stock Sales
Status: Resolved by FAS 109

EITF 84-28 (Superseded)
Impairment of Long-Lived Assets
Status: Resolved by FAS 121 and FAS 144

EITF 84-29 (Superseded)
Gain and Loss Recognition on Exchanges of Productive Assets and the Effect of Boot
Status: Resolved by Issue No. 86-29

EITF 84-30 (Superseded)
Sales of Loans to Special-Purpose Entities
Status: Resolved by FIN 46 and FIN 46(R) for entities within the scope of FIN 46 or FIN 46(R)

EITF 84-31 (Superseded)
Equity Certificates of Deposit
Status: Resolved by FAS 133

EITF 84-33 (Superseded)
Acquisition of a Tax Loss Carryforward--Temporary Parent-Subsidiary Relationship
Status: Resolved by FAS 144

EITF 84-34 (Superseded)
Permanent Discount Restricted Stock Purchase Plans
Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)

EITF 84-35 (Superseded)
Business Combinations: Sale of Duplicate Facilities and Accrual of Liabilities
[Full Text]

EITF 84-36 (Superseded)
Interest Rate Swap Transactions
Status: Nullified by FAS 133

EITF 84-37 (Superseded)
Sale-Leaseback Transaction with Repurchase Option
[Full Text]

EITF 84-38 (Superseded)
Identical Common Shares for a Pooling of Interests
Status: Nullified by FTB 85-5

EITF 84-39 (Superseded)
Transfers of Monetary and Nonmonetary Assets among Individuals and Entities under Common Control
Status: Deemed no longer technically helpful

EITF 84-40 (Superseded)
Long-Term Debt Repayable by a Capital Stock Transaction
Status: Issue 1 nullified by FIN 46 and FIN 46(R) and Issue 2 resolved by FAS 150

EITF 84-41 (Superseded)
Consolidation of Subsidiary after Instantaneous In-Substance Defeasance
Status: Resolved by FAS 94

EITF 84-42 (Superseded)
Push-Down of Parent Company Debt to a Subsidiary
[Full Text]

EITF 84-43 (Superseded)
Income Tax Effects of Asset Revaluations in Certain Foreign Countries
Status: Nullified by FAS 109

EITF 84-44 (Superseded)
Partial Termination of a Defined Benefit Pension Plan
Status: Resolved by FAS 88

EITF Abstracts—Appendix D—Other Technical Matters

Topic D-1 (Superseded)
Implications and Implementation of an EITF Consensus
[Full Text]

Topic D-2 (Superseded)
Applicability of FASB Statement No. 65 to Savings and Loan Associations
[Full Text]

Topic D-3 (Superseded)
International Loan Swaps
Status: Deemed no longer technically helpful

Topic D-4 (Superseded)
Argentine Government Guarantee of U.S. Dollar-Denominated Loans to the Argentine Private Sector
[Full Text]

Topic D-5 (Superseded)
Extraordinary Treatment Related to Abandoned Nuclear Power Plants
[Full Text]

Topic D-6 (Superseded)
Income Capital Certificates and Permanent Income Capital Certificates
Status: Deemed no longer technically helpful

Topic D-7 (Superseded)
Adjustment of Deferred Taxes to Reflect Change in Income Tax Rate
Status: Resolved by FAS 109

Topic D-8 (Superseded)
Accruing Bad-Debt Expense at Inception of a Lease
[Full Text]

Topic D-9 (Superseded)
Lessor Accounting under FASB Statement No. 91
Status: Resolved by FAS 98

Topic D-10 (Superseded)
Required Use of Interest Method in Recognizing Interest Income
[Full Text]

Topic D-11 (Superseded)
Impact of Stock Market Decline
[Full Text]

Topic D-12 (Superseded)
Foreign Currency Translation—Selection of Exchange Rate When Trading Is Temporarily Suspended
[Full Text]

Topic D-13 (Superseded)
Transfers of Receivables in Which Risk of Foreign Currency Fluctuation Is Retained
Status: Superseded by FAS 125

Topic D-14 (Superseded)
Transactions involving Special-Purpose Entities
[Nullified by FIN 46 and Fin 46(R) for entities within the scope of FIN 46 or FIN 46(R)]
[Full Text]

Topic D-15 (Superseded)
Earnings-per-Share Presentation for Securities Not Specifically Covered by APB Opinion No. 15
Status: Rescinded by the SEC because of the issuance of FAS 128

Topic D-16 (Superseded)
Hedging Foreign Currency Risks of Future Net Income, Revenues, or Costs
Status: Nullified by FAS 133

Topic D-17 (Superseded)
Continued Applicability of the FASB Special Report on Implementation of Statement 96
Status: Resolved by FAS 109

Topic D-18 (Superseded)
Accounting for Compensation Expense If Stock Appreciation Rights Are Cancelled
[Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)]
[Full Text]

Topic D-19 (Superseded)
Impact on Pooling-of-Interests Accounting of Treasury Shares Acquired to Satisfy Conversions in a Leveraged Preferred Stock ESOP
[Nullified by FAS 141]
[Full Text]

Topic D-20 (Superseded)
Disclosure of Components of Deferred Tax Expense
Status: Deemed no longer technically helpful

Topic D-21 (Superseded)
Phase-in Plans When Two Plants Are Completed at Different Times but Share Common Facilities
[Full Text]

Topic D-22 (Superseded)
Questions Related to the Implementation of FASB Statement No. 105
Status: Nullified by FAS 133

Topic D-23 (Superseded)
Subjective Acceleration Clauses and Debt Classification
[Full Text]

Topic D-24 (Superseded)
Sale-Leaseback Transactions with Continuing Involvement
[Full Text]

Topic D-25 (Superseded)
Application of APB Opinion No. 10, Paragraph 7, to Market Values Recognized for Off-Balance-Sheet Financial Instruments
Status: Resolved by FIN 39

Topic D-26 (Superseded)
SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Postretirement Benefits Other Than Pensions
Status: Deemed no longer technically helpful

Topic D-27 (Superseded)
Accounting for the Transfer of Excess Pension Assets to a Retiree Health Care Benefits Account
[Full Text]

Topic D-28 (Superseded)
SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Income Taxes
Status: Deemed no longer technically helpful

Topic D-29 (Superseded)
Implementation of FASB Statement No. 107
Status: Deemed no longer technically helpful

Topic D-30 (Superseded)
Adjustment Due to Effect of a Change in Tax Laws or Rates
[Full Text]

Topic D-31 (Superseded)
Temporary Differences Related to LIFO Inventory and Tax-to-Tax Differences
[Full Text]

Topic D-32 (Superseded)
Intraperiod Tax Allocation of the Tax Effect of Pretax Income from Continuing Operations
[Full Text]

Topic D-33 (Superseded)
Timing of Recognition of Tax Benefits for Pre-reorganization Temporary Differences and Carryforwards
[Full Text]

Topic D-34 (Superseded)
Accounting for Reinsurance: Questions and Answers about FASB Statement No. 113
[Full Text]

Topic D-35 (Superseded)
FASB Staff Views on Issue No. 93-6, "Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprises"
[Full Text]

Topic D-36 (Superseded)
Selection of Discount Rates Used for Measuring Defined Benefit Pension Obligations and Obligations of Postretirement Benefit Plans Other Than Pensions
[Full Text]

Topic D-37 (Superseded)
Classification of In-Substance Foreclosed Assets
Status: Nullified by FAS 114

Topic D-38 (Superseded)
Reclassification of Securities in Anticipation of Adoption of FASB Statement No. 115
Status: Deemed no longer technically helpful

Topic D-39 (Superseded)
Questions Related to the Implementation of FASB Statement No. 115
[Full Text]

Topic D-40 (Superseded)
Planned Sale of Securities following a Business Combination Expected to Be Accounted for as a Pooling of Interests
[Superseded by FAS 141]
[Full Text]

Topic D-41 (Superseded)
Adjustments in Assets and Liabilities for Holding Gains and Losses as Related to the Implementation of FASB Statement No. 115
[Full Text]

Topic D-42 (Superseded)
The Effect on the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred Stock
[Full Text]

Topic D-43 (Superseded)
Assurance That a Right of Setoff Is Enforceable in a Bankruptcy under FASB Interpretation No. 39
[Full Text]

Topic D-44 (Superseded)
Recognition of Other-Than-Temporary Impairment upon the Planned Sale of a Security Whose Cost Exceeds Fair Value
Status: Superseded by FSP FAS 115-1/124-1

Topic D-45 (Superseded)
Implementation of FASB Statement No. 121 for Assets to Be Disposed Of
Status: Superseded by FAS 144

Topic D-46 (Superseded)
Accounting for Limited Partnership Investments
[Full Text]

Topic D-47 (Superseded)
Accounting for the Refund of Bank Insurance Fund and Savings Association Insurance Fund Premiums
[Full Text]

Topic D-48 (Superseded)
The Applicability of FASB Statement No. 65 to Mortgage-Backed Securities That Are Held-to-Maturity
Status: Superseded by FAS 125

Topic D-49 (Superseded)
Classifying Net Appreciation on Investments of a Donor-Restricted Endowment Fund
[Full Text]

Topic D-50 (Superseded)
Classification of Gains and Losses from the Termination of an Interest Rate Swap Designated to Commercial Paper
[Full Text]

Topic D-51 (Superseded)
The Applicability of FASB Statement No. 115 to Desecuritizations of Financial Assets
[Full Text]

Topic D-52 (Superseded)
Impact of FASB Statement No. 125 on EITF Issues
Status: No longer necessary because the impact of FAS 125 and FAS 140 has been incorporated into relevant STATUS sections

Topic D-53 (Superseded)
Computation of Earnings per Share for a Period That Includes a Redemption or an Induced Conversion of a Portion of a Class of Preferred Stock
[Full Text]

Topic D-54 (Superseded)
Accounting by the Purchaser for a Seller’s Guarantee of the Adequacy of Liabilities for Losses and Loss Adjustment Expenses of an Insurance Enterprise Acquired in a Purchase Business Combination
[Full Text]

Topic D-55 (Superseded)
Determining a Highly Inflationary Economy under FASB Statement No. 52
[Full Text]

Topic D-56 (Superseded)
Accounting for a Change in Functional Currency and Deferred Taxes When an Economy Becomes Highly Inflationary
[Full Text]

Topic D-57 (Superseded)
Accounting Issues Relating to the Deposit Insurance Funds Act of 1996
[Full Text]

Topic D-58 (Superseded)
Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options to Buy Equity Securities
Status: Superseded by Issue No. 97-9

Topic D-59 (Superseded)
Payment of a Termination Fee in Connection with a Subsequent Business Combination That Is Accounted for Using the Pooling-of-Interests Method
[Nullified by FAS 141]
[Full Text]

Topic D-60 (Superseded)
Accounting for the Issuance of Convertible Preferred Stock and Debt Securities with a Nondetachable Conversion Feature
[Superseded by Issue No. 98-5 for instruments issued after May 20, 1999]
[Full Text]

Topic D-62 (Superseded)
Computing Year-to-Date Diluted Earnings per Share under FASB Statement No. 128
[Full Text]

Topic D-63 (Superseded)
Call Options “Embedded” in Beneficial Interests Issued by a Qualifying Special-Purpose Entity
Status: Nullified by FAS 140

Topic D-64 (Superseded)
Accounting for Derivatives Used to Hedge Interest Rate Risk
Status: Nullified by FAS 133

Topic D-65 (Superseded)
Maintaining Collateral in Repurchase Agreements and Similar Transactions under FASB Statement No. 125
[Full Text]

Topic D-66 (Superseded)
Effect of a Special-Purpose Entity's Powers to Sell, Exchange, Repledge, or Distribute Transferred Financial Assets under FASB Statement No. 125
[Full Text]

Topic D-67 (Superseded)
Isolation of Assets Transferred by Financial Institutions under FASB Statement No. 125
[Full Text]

Topic D-68 (Superseded)
Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of an Investee
[Full Text]

Topic D-69 (Superseded)
Gain Recognition on Transfers of Financial Assets under FASB Statement No. 140
[Full Text]

Topic D-70 (Superseded)
Questions Related to the Implementation of FASB Statement No. 131
[Full Text]

Topic D-71 (Superseded)
Accounting Issues Relating to the Introduction of the European Economic and Monetary Union (EMU)
[Full Text]

Topic D-72 (Superseded)
Effect of Contracts That May Be Settled in Stock or Cash on the Computation of Diluted Earnings per Share
[Full Text]

Topic D-73 (Superseded)
Reclassification and Subsequent Sales of Securities in Connection with the Adoption of FASB Statement No. 133
Status: Resolved by FAS 133

Topic D-74 (Superseded)
Issues Concerning the Scope of the AICPA Guide on Investment Companies
[Resolved by SOP 07-1]
[Full Text]

Topic D-75 (Superseded)
When to Recognize Gains and Losses on Assets Transferred to a Qualifying Special-Purpose Entity
Status: Superseded by FAS 140

Topic D-76 (Superseded)
Accounting by Advisors for Offering Costs Paid on Behalf of Funds, When the Advisor Does Not Receive both 12b-1 Fees and Contingent Deferred Sales Charges
[Full Text]

Topic D-77 (Superseded)
Accounting for Legal Costs Expected to Be Incurred in Connection with a Loss Contingency
[Full Text]

Topic D-78 (Superseded)
Accounting for Supervisory Goodwill Litigation Awards or Settlements
[Full Text]

Topic D-79 (Superseded)
Accounting for Retroactive Insurance Contracts Purchased by Entities Other Than Insurance Enterprises
Status: Codified in Issue No. 03-8

Topic D-80 (Superseded)
Application of FASB Statements No. 5 and No. 114 to a Loan Portfolio
[Full Text]

Topic D-81 (Superseded)
Accounting for the Acquisition of Consolidated Businesses
Status: Rescinded by the SEC

Topic D-82 (Superseded)
Effect of Preferred Stock Dividends Payable in Common Shares on Computation of Income Available to Common Stockholders
[Full Text]

Topic D-83 (Superseded)
Accounting for Payroll Taxes Associated with Stock Option Exercises
[Full Text]

Topic D-84 (Superseded)
Accounting for Subsequent Investments in an Investee After Suspension of Equity Method Loss Recognition When an Investor Increases Its Ownership Interest from Significant Influence to Control through a Market Purchase of Voting Securities
[Full Text]

Topic D-85 (Superseded)
Application of Certain Transition Provisions in SEC Staff Accounting Bulletin No. 101
[Full Text]

Topic D-86 (Superseded)
Issuance of Financial Statements
[Full Text]

Topic D-87 (Superseded)
Determination of the Measurement Date for Consideration Given by the Acquirer in a Business Combination When That Consideration Is Securities Other Than Those Issued by the Acquirer
[Full Text]

Topic D-88 (Superseded)
Planned Major Maintenance Activities
Status: Resolved by FSP AUG AIR-1

Topic D-89 (Superseded)
Accounting for Costs of Future Medicare Compliance Audits
[Full Text]

Topic D-90 (Superseded)
Grantor Balance Sheet Presentation of Unvested, Forfeitable Equity Instruments Granted to a Nonemployee
[Full Text]

Topic D-91 (Superseded)
Application of APB Opinion No. 25 and FASB Interpretation No. 44 to an Indirect Repricing of a Stock Option
[Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)]
[Full Text]

Topic D-92 (Superseded)
The Effect of FASB Statement No. 135 on the Measurement and Recognition of Net Periodic Benefit Cost under FASB Statements No. 87 and No. 106
Status: Nullified by FAS 145

Topic D-93 (Superseded)
Accounting for the Rescission of the Exercise of Employee Stock Options
[Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R)]
[Full Text]

Topic D-94 (Superseded)
Questions and Answers Related to the Implementation of FASB Statement No. 140
Status: Superseded by FTB 01-1

Topic D-95 (Superseded)
Effect of Participating Convertible Securities on the Computation of Basic Earnings per Share
Status: Superseded by Issue No. 03-6

Topic D-96 (Superseded)
Accounting for Management Fees Based on a Formula
[Full Text]

Topic D-97 (Superseded)
Push-Down Accounting
[Full Text]

Topic D-98 (Superseded)
Classification and Measurement of Redeemable Securities
[Full Text]

Topic D-99 (Superseded)
Questions and Answers Related to Servicing Activities in a Qualifying Special-Purpose Entity under FASB Statement No. 140
Status: [No longer necessary because Topic D-99 has been incorporated into FASB Staff Implementation Guides, Questions 22A, 24A, 25A–B, and 28A–D in Q&A 140]

Topic D-100 (Superseded)
Clarification of Paragraph 61(b) of FASB Statement No. 141 and Paragraph 49(b) of FASB Statement No. 142
[Full Text]

Topic D-101 (Superseded)
Clarification of Reporting Unit Guidance in Paragraph 30 of FASB Statement No. 142
[Full Text]

Topic D-102 (Superseded)
Documentation of the Method Used to Measure Hedge Ineffectiveness under FASB Statement No. 133
[Full Text]

Topic D-103 (Superseded)
Income Statement Characterization of Reimbursements Received for “Out-of-Pocket” Expenses Incurred
Status: Renumbered as Issue No. 01-14

Topic D-104 (Superseded)
Clarification of Transition Guidance in Paragraph 51 of FASB Statement No. 144
[Full Text]

Topic D-105 (Superseded)
Accounting in Consolidation for Energy Trading Contracts between Affiliated Entities When the Activities of One but Not Both Affiliates Are within the Scope of Issue No. 98-10
Status: Superseded by Issue No. 02-3

Topic D-106 (Superseded)
Clarification of Q&A No. 37 of FASB Special Report, A Guide to Implementation of Statement 87 on Employers’ Accounting for Pensions
Status: Superseded by FAS 158

Topic D-107 (Superseded)
Lessor Consideration of Third-Party Residual Value Guarantees
[Full Text]

Topic D-108 (Superseded)
Use of the Residual Method to Value Acquired Assets Other Than Goodwill
[Full Text]

Topic D-109 (Superseded)
Determining the Nature of a Host Contract Related to a Hybrid Financial Instrument Issued in the Form of a Share under FASB Statement No. 133
[Full Text]

Topic D-110
Escrowed Share Arrangements and the Presumption of Compensation
[Full Text]

Statements of Financial Accounting Standards
[1 - 25]	[26 - 50]	[51 - 75]	[76 - 100]	[101 - 125]	[126 - 150]
[151 - 168]

[09-1 - 09-4]	[08-1 - 08-10]	[07-1 - 07-6]	[06-1 - 06-12]
[05-1 - 05-8]	[04-1 - 04-13]	[03-1 - 03-17]	[02-1 - 02-18]
[01-1 - 01-14]	[00-1 - 00-27]	[99-1 - 99-20]	[98-1 - 98-15]
[97-1 - 97-15]	[96-1 - 96-23]	[95-1 - 95-23]	[94-1 - 94-10]
[93-1 - 93-18]	[92-1 - 92-13]	[91-1 - 91-10]	[90-1 - 90-22]
[89-1 - 89-20]	[88-1 - 88-27]	[87-1 - 87-34]	[86-1 - 86-46]
[85-1 - 85-46]	[84-1 - 84-44]

[D-1 - D-25]	[D-26 - D-50]	[D-51 - D-75]	[D-76 - D-100]
[D-101 - D-110]

FASB Staff Positions
[Final FSPs]