内容説明
Shading and sidebars alert readers when standards have been amended or superseded. Status pages identify source of any changes, other pronouncements affected, and principal effective date. EITF issues are cross-referenced to related pronouncements.
目次
VOLUME 1 FASB Statements (FAS). 1. Disclosure of Foreign Currency Translation Information. 2. Accounting for Research and Development Costs. 3. Reporting Accounting Changes in Interim Financial Statements (an amendment of APB Opinion No. 28). 4. Reporting Gains and Losses from Extinguishment of Debt (an amendment of APB Opinion No. 30). 5. Accounting for Contingencies. 6. Classification of Short--Term Obligations Expected to Be Refinanced (an amendment of ARB Opinion No. 43, Chapter 3A). 7. Accounting and Reporting by Development Stage Enterprises. 8. Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. 9. Accounting for Income Taxes--Oil and Gas Producing Companies (an amendment of APB Opinions No. 11 and 23). 10. Extension of "Grandfather" Provisions for Business Combinations (an amendment of APB Opinion No. 16). 11. Accounting for Contingencies--Transition Method(an amendment of FASB Statement No. 5). 12. Accounting for Certain Marketable Securities. 13. Accounting for Leases. 14. Financial Reporting for Segments of a Business Enterprise. 15. Accounting by Debtors and Creditors for Troubled Debt Restructurings. 16. Prior Period Adjustments. 17. Accounting for Leases--Initial Direct Costs (an amendment of FASB Statement No. 13). 18. Financial Reporting for Segments of a Business Enterprise--Interim Financial Statements (an amendment of FASB Statement No. 14). 19. Financial Accounting and Reporting by Oil and Gas Producing Companies. 20. Accounting for Forward Exchange Contracts (an amendment of FASB Statement No. 8). 21. Suspension of the Reporting of Earnings per Share and Segment Information by Non public Enterprises (an amendment of FASB Statement No. 14). 22. Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax--Exempt debt (an amendment of FASB Statement No. 13). 23. Inception of the Lease (an amendment of FASB Statement No. 13). 24. Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report (an amendment of FASB Statement No. 14). 25. Suspension of Certain Accounting requirements for Oil and Gas Producing Companies (an amendment of FASB Statement No. 19). 26. Profit recognition on Sales--Type Leases of Real Estate (an amendment of FASB Statement No. 13). 27. Classification of Renewals or Extensions of Existing Sales--Type or Direct Financing Leases (an amendment of FASB Statement No. 13). 28. Accounting for Sales with Leasebacks (an amendment of FASB Statement No. 13). 29. Determining Contingent Rentals (an amendment of FASB Statement No. 13). 30. Disclosure of Information about Major Customers (an amendment of FASB Statement No. 14). 31. Accounting for Tax Benefits related to U.K. Tax Legislation concerning Stock Relief. 32. Specialized Accounting and reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters(an amendment of APB Opinion No. 20). 33. Financial reporting and Changing Prices. 34. Capitalization of Interest Cost. 35. Accounting and reporting by defined Benefit Pension Plans. 36. Disclosure of Pension Information (an amendment of APB Opinion No. 8). 37. Balance Sheet Classification of Deferred Income Taxes (an amendment of APB Opinion No. 11). 38. Accounting for Preacquisition contingencies of Purchased Enterprises (an amendment of APB Opinion No. 16). 39. Financial reporting and Changing Prices: Specialized Assets--Mining and Oil and Gas (a Supplement to FASB Statement No. 33). 40. Financial Reporting and Changing Prices: Specialized Assets--Timberlands and Growing Timber (a supplement to FASB Statement No. 33). 41. Financial Reporting and changing Prices: Specialized Assets--Income--Producing Real Estate (A Supplement to FASB Statement No. 33). 42. Determining Materiality for Capitalization of Interest Cost (an amendment of FASB Statement No. 34). 43. Accounting for Compensated Absences. 44. Accounting for Intangible Assets of Motor Carriers (an amendment of Chapter 5 of ARB No. 43 and an Interpretation of APB Opinions No.17 and 30). 45. Accounting for Franchise Fee Revenue. 46. Financial Reporting and Changing Prices: Motion Picture films (a supplement to FASB Statement No.33). 47. Disclosure of Long--Term Obligations. 48. Revenue recognition When right of Return Exists. 49. Accounting for Product financing Arrangements. 50. Financial Reporting in the Record and Music Industry. 51. Financial Reporting by Cable Television Companies. 52. Foreign Currency Translation. 53. Financial Reporting by Producers and distributors of Motion Picture Films. 54. Financial Reporting and Changing Prices: Investment Companies (an amendment of FASB Statement No.33) 55. Determining whether a Convertible Security Is a Common Stock Equivalent (an amendment of APB Opinion No. 15) 56. 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). 57. Related Party Disclosures. 58. Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method (an amendment of FASB Statement No. 34) 59. 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). 60. Accounting and Reporting by Insurance Enterprises. 61. Accounting for Title plant. 62. Capitalization of Interest Cost in Situations Involving Certain Tax--Exempt Borrowings and Certain Gifts and Grants (an amendment of FASB Statement No.34). 63. Financial Reporting by Broadcasters. 64. Extinguishments of Debt Made to Satisfy Sinking--fund Requirements (an amendment of FASB Statement No. 4) 65. Accounting for Certain Mortgage Banking Activities. 66. Accounting for Sales of Real Estate. 67. Accounting for Costs and Initial rental Operations of Real Estate Projects. 68. Research and Development Arrangements. 69. Disclosures about Oil and Gas producing Activities (an amendment of FASB Statements No. 19, 25, 33, and 39). 70. Financial Reporting and Changing Prices: Foreign Currency Translation (an amendment of FASB Statement No. 33) 71. Accounting for the Effects of Certain Types of Regulation. 72. Accounting for Certain Acquisitions of Banking or Thrift Institutions (an amendment of APB Opinion No.17, an interpretation of APB Opinion No. 16 and 17, and an amendment of FASB Interpretation No. 9). 73. Reporting a change in Accounting for Railroad track Structures (an amendment of APB Opinion No.20). 74. Accounting for Special Termination benefits Paid to Employees. 75. 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). 76. Extinguishment of Debt (an amendment of APB Opinion No. 26). 77. Reporting by Transferors for Transfers of Receivables with Recourse. 78. Classification of Obligations That Are Callable by the Creditor (an amendment of ARB No.43, Chapter 3A). 79. Elimination of Certain Disclosures for business Combinations by Nonpublic Enterprises(an amendment of APB Opinion No. 16). 80. Accounting for Futures Contracts. 81. Disclosure of Postretirement Health Care and Life Insurance Benefits. 82 Financial reporting and Changing Prices: Elimination of Certain Disclosures (an amendment of FASB Statement No.33). 83. 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 of FASB Statement No. 32 and APB Opinion Ni. 30 and a Rescission of FASB Interpretation No. 10). 84. Induced Conversions of Convertible Debt (an amendment of APB Opinion No. 26). 85. Yield Test for Determining whether a Convertible Security Is a Common Stock Equivalent (an amendment of APB Opinion No.15). 86. Accounting for the Costs of Computer Software to Be sold, Leased, or Otherwise Marketed. 87. Employers' Accounting for Pensions. 88. Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits. 89. Financial Reporting and Changing Prices. 90. Regulated Enterprises--Accounting for Abandonments and Disallowances of Plant Costs (an amendment of FASB Statement No. 71). 91. Accounting for Nonrefundable Fees and Costs Associates with Originating or Acquiring Loans and Initial Direct Costs of Leases (an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17). 92. Regulated Enterprises--Accounting for Phase--in Plans (an amendment of FASB Statement No. 71). 93. Recognition of Depreciation by Not--for--Profit Organizations. 94. Consolidation of All Majority--Owned Subsidiaries (an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12). 95. Statement of Cash Flows. 96. Accounting for Income Taxes. 97. Accounting and Reporting by Insurance Enterprises for Certain Long--Duration Contracts and for Realized Gains and Losses from the Sale of Investments. 98. Accounting for Leases: * Sale--Leaseback Transactions Involving Real Estate * Sales--Type Leases of Real Estate * Definition of the Lease Term * 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 Bulleting No. 79--11). 99. Deferral of the Effective Date of Recognition of Depreciation by Not--for--Profit Organizations (an amendment of FASB Statement No. 93). 100. Accounting for Income Taxes--Deferral of the Effective date of FASB Statement No. 96 (an amendment of FASB Statement No. 96). VOLUME 2. 101. Regulated Enterprise Accounting for the Discontinuation of Application of FASB Statement No. 71. 102. Statement of Cash Flows Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale (an amendment of FASB Statement No. 95). 103. Accounting for Income Taxes Deferral of Effective Date of FASB Statement No. 96 (an amendment of FASB Statement No. 96). 104. Statement of Cash Flow Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions (an amendment of FASB Statement No. 95). 105. Disclosure of Information about Financial Instruments with Off--Balance--Sheet Risk and Financial Instruments with Concentrations of Credit Risk. 106. Employers' Accounting for Postretirement Benefits Other Than Pensions. 107. Disclosure about Fair Value of Financial Instruments. 108. Accounting for Income Taxes Deferral of the Effective Date of FASB Statement No. 96 (an amendment of FASB Statement No. 96). 109. Accounting for Income Taxes. 110. Reporting by Defined Benefit Pension Plans of Investment Contracts (an amendment of FASB Statement No. 35). 111. Rescission of FASB Statement No. 32 and Technical Corrections. 112. Employers' Accounting for Postemployment Benefits (an amendment of FASB Statements No. 5 and 43). 113. Accounting and Reporting for Reinsurance of Short--Duration and Long--Duration Contracts. 114. Accounting by Creditors for Impairment of a Loan (an amendment of FASB Statement No. 5 and 15). 115. Accounting for Certain Investments in Debt and Equity Securities. 116. Accounting for Contributors Received and Contributions Made. 117. Financial Statements of Not--for--Profit Organizations. 118. Accounting by Creditors for Impairment of a Loan Income Recognition and Disclosures (an amendment of FASB Statement No. 114). 119. Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments. 120. Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long--Duration Participating Contracts (an amendment of FASB Statements No. 60, 97, and 113 and Interpretation No. 40). 121. Accounting for the Impairment of Long--Lived Assets and for Long--Lived Assets to Be Disposed Of. 122. Accounting for Mortgage Servicing of Financial Assets and Extinguishment of Liabilities. 123. Accounting for Stock--Based Compensation. 124. Accounting for Certain Investments Held by Not--for--Profit Organizations. 125. Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. 126. Exemption from Certain Required Disclosure about Financial Instruments for Certain Nonpublic Entities (an amendment of FASB Statement No. 107). 127. Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125 (an amendment of FASB Statement No. 125). 128. Earnings per Share. 129. Disclosure of Information about Capital Structure. 130. Reporting Comprehensive Income. 131. Disclosure about Segments of an Enterprise and Related Information. 132. Employers' Disclosures about Pensions and Other Postretirment Benefits (an amendment of FASB Statements No. 87, 88, and 106). 133. Accounting for Derivative Instruments and Hedging Activities. 134. accounting for Mortgage--Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise (an amendment of FASB Statement No. 65). 135. Rescission of FASB Statement No. 75 and Technical Corrections. 136. Transfers of Assets to a Not--for--Profit Organization or Charitable Trust That Raises or Holds Contributions for Others. 137. Accounting for Certain Derivative Instruments and Hedging Activities Deferral of the Effective Date of FASB Statement No. 133). 138. Accounting for Certain Derivative Instruments and Certain Hedging Activities (an amendment of FASB Statement No. 133). 139. Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121. 140. Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (a replacement of FASB Statement No. 125). 141. Business Combinations. 142. Goodwill and Other Intangible Assets. 143. Accounting for Asset Retirement Obligations. 144. Accounting for the Impairment or Disposal of Long--Lived Assets. 145. Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections. 146. Accounting for Costs Associated with Exit or Disposal Activities. 147. Acquisitions of Certain Financial Institutions (an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9). 148. Accounting for Stock--Based Compensation Transition and Disclosure (an amendment of FASB Statement No. 123). 149. Amendment of Statement 133 on Derivative Instruments and Hedging Activities. 150. Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity. VOLUME 3. Committee on Accounting Procedure Accounting Research Bulletins (ARB). Accounting Principles Board Opinions (APB). AICPA Accounting Interpretations (AIN). FASB Interpretations (FIN). FASB Concepts Statements (CON). FASB Technical Bulletins (FTB). Appendix A. AICPA Practice Bulletins, Audit Guides, Accounting Guides, and Statements of Position. Appendix B. Schedule of Amended and Superseded Accounting Pronouncements. Appendix C. Effective Dates of Pronouncements. Appendix D. Issues Discussed by the FASB Emerging Issues Task Force. Topical Iindex.
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