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150 Cards in this Set

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SFAS 150
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
SFAS 149
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
SFAS 148
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
SFAS 147
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
SFAS 146
Accounting for Costs Associated with Exit or Disposal Activities
SFAS 145
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
SFAS 144
Accounting for the Impairment or Disposal of Long-Lived Assets
SFAS 143
Accounting for Asset Retirement Obligations
SFAS 142
Goodwill and Other Intangible Assets
SFAS 141
Business Combinations
SFAS 140
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
SFAS 139
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
SFAS 138
Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
SFAS 137
Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133
SFAS 136
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
SFAS 135
Rescission of FASB Statement No. 75 and Technical Corrections
SFAS 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
SFAS 133
Accounting for Derivative Instruments and Hedging Activities
SFAS 132
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
SFAS 131
Disclosures about Segments of an Enterprise and Related Information
SFAS 130
Reporting Comprehensive Income
SFAS 129
Disclosure of Information about Capital Structure
SFAS 128
Earnings per Share
SFAS 127
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
SFAS 126
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
SFAS 125
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
SFAS 124
Accounting for Certain Investments Held by Not-for-Profit Organizations
SFAS 123
Accounting for Stock-Based Compensation
SFAS 122
Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
SFAS 121
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
SFAS 120
Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts—an amendment of FASB Statements 60, 97, and 113 and Interpretation No. 40
SFAS 119
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
SFAS 118
Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
SFAS 117
Financial Statements of Not-for-Profit Organizations
SFAS 116
Accounting for Contributions Received and Contributions Made
SFAS 115
Accounting for Certain Investments in Debt and Equity Securities
SFAS 114
Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
SFAS 113
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
SFAS 112
Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
SFAS 111
Rescission of FASB Statement No. 32 and Technical Corrections
SFAS 110
Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
SFAS 109
Accounting for Income Taxes
SFAS 108
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement
SFAS 107
Disclosures about Fair Value of Financial Instruments
SFAS 106
Employers' Accounting for Postretirement Benefits Other Than Pensions
SFAS 105
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
SFAS 104
Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement
SFAS 103
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement
SFAS 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
SFAS 82
Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
SFAS 9
Accounting for Income Taxes: Oil and Gas Producing Companies—an amendment of APB Opinions No. 11 and 23
SFAS 8
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
SFAS 7
Accounting and Reporting by Development Stage Enterprises
SFAS 6
Classification of Short-Term Obligations Expected to Be Refinanced—an amendment of ARB No. 43, Chapter 3A
SFAS 51
Financial Reporting by Cable Television Companies
SFAS 50
Financial Reporting in the Record and Music Industry
SFAS 5
Accounting for Contingencies
SFAS 49
Accounting for Product Financing Arrangements
SFAS 48
Revenue Recognition When Right of Return Exists
SFAS 47
Disclosure of Long-Term Obligations
SFAS 46
Financial Reporting and Changing Prices: Motion Picture Films
SFAS 45
Accounting for Franchise Fee Revenue
SFAS 44
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
SFAS 43
Accounting for Compensated Absences
SFAS 42
Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
SFAS 41
Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
SFAS 4
Reporting Gains and Losses from Extinguishment of Debt—an amendment of APB Opinion No. 30
SFAS 39
Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
SFAS 38
Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
SFAS 37
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
SFAS 36
Disclosure of Pension Information—an amendment of APB Opinion No. 8
SFAS 35
Accounting and Reporting by Defined Benefit Pension Plans
SFAS 34
Capitalization of Interest Cost
SFAS 33
Financial Reporting and Changing Prices
SFAS 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
SFAS 31
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
SFAS 30
Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14
SFAS 3
Reporting Accounting Changes in Interim Financial Statements—an amendment of APB Opinion No. 28
SFAS 29
Determining Contingent Rentals—an amendment of FASB Statement No. 13
SFAS 28
Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
SFAS 27
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
SFAS 26
Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
SFAS 25
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement
SFAS 24
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14
SFAS 23
Inception of the Lease—an amendment of FASB Statement
SFAS 22
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
SFAS 21
Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14
SFAS 20
Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
SFAS 2
Accounting for Research and Development Costs
SFAS 19
Financial Accounting and Reporting by Oil and Gas Producing Companies
SFAS 18
Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14
SFAS 17
Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13
SFAS 16
Prior Period Adjustments
SFAS 15
Accounting by Debtors and Creditors for Troubled Debt Restructurings
SFAS 14
Financial Reporting for Segments of a Business Enterprise
SFAS 13
Accounting for Leases
SFAS 12
Accounting for Certain Marketable Securities
SFAS 11
Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
SFAS 10
Extension of Grandfather Provisions for Business Combinations—an amendment of APB Opinion No. 16
SFAS 1
Disclosure of Foreign Currency Translation Information
SFAS 53
Financial Reporting by Producers and Distributors of Motion Picture Films
SFAS 52
Foreign Currency Translation
SFAS 40
Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33
SFAS 101
Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
SFAS 100
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement
SFAS 99
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93
SFAS 98
Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
SFAS 97
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
SFAS 96
Accounting for Income Taxes
SFAS 95
Statement of Cash Flows
SFAS 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
SFAS 93
Recognition of Depreciation by Not-for-Profit Organizations
SFAS 92
Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
SFAS 91
Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases—an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17
SFAS 90
Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
SFAS 89
Financial Reporting and Changing Prices
SFAS 88
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
SFAS 87
Employers' Accounting for Pensions
SFAS 86
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
SFAS 85
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion
SFAS 84
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
SFAS 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 FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10
SFAS 81
Disclosure of Postretirement Health Care and Life Insurance Benefits
SFAS 80
Accounting for Futures Contracts
SFAS 79
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion
SFAS 78
Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
SFAS 77
Reporting by Transferors for Transfers of Receivables with Recourse
SFAS 76
Extinguishment of Debt-an amendment of APB Opinion No. 26
SFAS 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
SFAS 74
Accounting for Special Termination Benefits Paid to Employees
SFAS 73
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
SFAS 72
Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amentsumt of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
SFAS 71
Accounting for the Effects of Certain Types of Regulation
SFAS 70
Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33
SFAS 69
Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39
SFAS 68
Research and Development Arrangements
SFAS 67
Accounting for Costs and Initial Rental Operations of Real Estate Projects
SFAS 66
Accounting for Sales of Real Estate
SFAS 65
Accounting for Certain Mortgage Banking Activities
SFAS 64
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4
SFAS 63
Financial Reporting by Broadcasters
SFAS 62
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34
SFAS 61
Accounting for Title Plant
SFAS 60
Accounting and Reporting by Insurance Enterprises
SFAS 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
SFAS 58
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34
SFAS 57
Related Party Disclosures
SFAS 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
SFAS 55
Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
SFAS 54
Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33