No.
Title
Issue Date
Changes
1
Disclosure of Foreign Currency Translation Information
December 1973
Superseded by FAS 8 & FAS 52
2
December 1972
3
Reporting Accounting Changes in Interim Financial Statements
March 1975
Replaced by SFAS No. 154
4
March 1975
Rescinded by SFAS No. 145
5
Accounting for Contingencies
March 1975
Amended by SFAS No. 11, 112 and 114
6
Classification of Short-Term Obligations Expected to Be Refinanced
May 1975
7
Accounting and Reporting by Development Stage Enterprises
June 1975
8
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement
October 1975
Superseded by FAS 52
9
Accounting for Income Taxes: Oil and Gas Producing Companies
October 1975
Superseded by FAS 19
10
Extension of "Grandfather" Provisions for Business Combinations
October 1975
Superseded by FAS 141
11
Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
December 1975
12
December 1975
Superseded by FAS 115
13
November 1976
Amended by SFAS No. 17, 22, 23, 26, 27, 28, 29, 91, 98 and 145
14
Financial Reporting for Segments of a Business Enterprise
December 1976
Supserseded by FAS 131
15
June 1977
Amended by SFAS No. 114
16
Prior Period Adjustments
June 1977
17
Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13
November 1977
Rescinded by SFAS No. 91
18
Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14
November 1977
Superseded by FAS 131
19
Financial Accounting and Reporting by Oil and Gas Producing Companies
December 1977
Amended by SFAS No. 25 and 69
20
Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
December 1977
Superseded by FAS 52
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 April 1978
Superseded by FAS 131
22
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
June 1978
23
Inception of the Lease—an amendment of FASB Statement No. 13
August 1978
24
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14
December 1978
Superseded by FAS 131
25
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19
February 1979
Amended by SFAS No. 69
26
Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
April 1979
Rescinded by SFAS No. 98
27
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
May 1979
28
Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
May 1979
29
Determining Contingent Rentals—an amendment of FASB Statement No. 13
June 1979
30
Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14
August 1979
Superseded by FAS 131
31
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
September 1979
Superseded by FAS 96
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
September 1979
Rescinded by SFAS No. 111
33
Financial Reporting and Changing Prices
September 1979
Superseded by FAS 89
34
Capitalization of Interest Cost
October 1979
Amended by SFAS No. 42, 58 and 62
35
Accounting and Reporting by Defined Benefit Pension Plans
March 1980
Amended by SFAS No. 59, 75 and 110
36
Disclosure of Pension Information—an amendment of APB Opinion No. 8
May 1980
Superseded by FAS 87
37
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
July 1980
38
Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
September 1980
Superseded by FAS 141
39
Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
October 1980
Superseded by FAS 89
40
Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33
November 1980
Superseded by FAS 89
41
Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
November 1980
Superseded by FAS 89
42
Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
November 1980
43
Accounting for Compensated Absences
November 1980
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
December 1980
Rescinded by SFAS No. 145
45
Accounting for Franchise Fee Revenue
March 1981
Amended by SFAS No. 112
46
Financial Reporting and Changing Prices: Motion Picture Films
March 1981
Superseded by FAS 89
47
Disclosure of Long-Term Obligations
48
Revenue Recognition When Right of Return Exists
June 1981
49
Accounting for Product Financing Arrangements
June 1981
50
Financial Reporting in the Record and Music Industry
November 1981
51
Financial Reporting by Cable Television Companies
November 1981
52
Foreign Currency Translation
December 1981
53
Financial Reporting by Producers and Distributors of Motion Picture Films
December 1981
Rescinded by SFAS No. 139
54
Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33
January 1982
Superseded by FAS 89
55
Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
February 1982
Superseded by FAS 111
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
February 1982
Superseded by FAS 111
57
Related Party Disclosures
March 1982
58
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34
April 1982
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
April 1982
Superseded by FAS 75
60
Accounting and Reporting by Insurance Enterprises
June 1982
Amended by SFAS No. 91 and 120
61
Accounting for Title Plant
June 1982
62
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34
June 1982
63
Financial Reporting by Broadcasters
June 1982
Amended by SFAS No. 139
64
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4 September 1982
Rescinded by SFAS No. 145
65
Accounting for Certain Mortgage Banking Activities
September 1982
Amended by SFAS No. 91, 122, and 134
66
Accounting for Sales of Real Estate
October 1982
Amended by SFAS No. 98 and 152
67
Accounting for Costs and Initial Rental Operations of Real Estate Projects
October 1982
Amended by SFAS No. 152
68
Research and Development Arrangements
October 1982
69
Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39
November 1982
70
Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33
December 1982
Superseded by FAS 89
71
Accounting for the Effects of Certain Types of Regulation
December 1982
Amended by SFAS No. 90 and 92
72
Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
February 1983
Rescinded by SFAS No. 147
73
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
August 1983
Superseded by FAS 154
74
Accounting for Special Termination Benefits Paid to Employees
August 1983
Superseded by FAS 88
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
November 1983
Rescinded by SFAS No. 135
76
November 1983
Superseded by FAS 125
77
Reporting by Transferors for Transfers of Receivables with Recourse
December 1983
Superseded by FAS 125
78
Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
December 1983
79
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16
February 1984
Superseded by FAS 141
80
Accounting for Futures Contracts
August 1984
Superseded by FAS 133
81
Disclosure of Postretirement Health Care and Life Insurance Benefits
November 1984
Superseded by FAS 106
82
Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
November 1984
Superseded by FAS 89
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
March 1985
Superseded by FAS 111
84
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
March 1985
85
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
March 1985
Superseded by FAS 128
86
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
August 1985
87
Employers' Accounting for Pensions
December 1985
Amended by SFAS No. 132R and No. 158
88
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
December 1985
Amended by SFAS No. 132R and No. 158
89
Financial Reporting and Changing Prices
December 1986
Amended by SFAS No. 139
90
Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
December 1986
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
December 1986
Amended by SFAS No. 98
92
Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
August 1987
93
Recognition of Depreciation by Not-for-Profit Organizations
August 1987
Amended by SFAS No. 99
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
October 1987
95
November 1987
Amended by SFAS No. 102 and 104
96
Accounting for Income Taxes
December 1987
Superseded by FAS 109
97
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
December 1987
Amended by SFAS No. 120
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
May 1988
99
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93
September 1988
100
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
December 1988
Superseded by FAS 103
101
Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
December 1988
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
February 1989
103
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
December 1989
Superseded by FAS 108
104
Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement No. 95
December 1989
105
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
March 1990
Superseded by FAS 133
106
Employers' Accounting for Postretirement Benefits Other Than Pensions
December 1990
Amended by SFAS No. 132R and No. 158
107
Disclosures about Fair Value of Financial Instruments
December 1991
Amended by SFAS No. 126
108
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
December 1991
Superseded by FAS 109
109
Accounting for Income Taxes
February 1992
110
Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
August 1992
111
Rescission of FASB Statement No. 32 and Technical Corrections
November 1992
112
Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
November 1992
113
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
December 1992
Amended by SFAS No. 120
114
Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
May 1993
Amended by SFAS No. 118
115
Accounting for Certain Investments in Debt and Equity Securities
May 1993
Amended by SFAS No. 159
116
Accounting for Contributions Received and Contributions Made
June 1993
117
Financial Statements of Not-for-Profit Organizations
June 1993
118
Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
October 1994
119
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
October 1994
Superseded by FAS 133
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
January 1995
121
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
March 1995
Superseded by FAS 144
122
Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
May 1995
Superseded by FAS 125
123
Accounting for Stock-Based Compensation
October 1995
Revised and re-issued in December 2004
123R
Share-Based Payment
December 2004
124
Accounting for Certain Investments Held by Not-for-Profit Organizations
November 1995
125
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities June 1996
Replaced by SFAS No. 140
126
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
December 1996
127
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
December 1996
Superseded by FAS 140
128
Earnings per Share
February 1997
Amended by SFAS 150 and SFAS 160
129
Disclosure of Information about Capital Structure
February 1997
130
Reporting Comprehensive Income
June 1997
131
Disclosures about Segments of an Enterprise and Related Information
June 1997
132
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
February 1998
Revised and re-issued in December 2003
132R
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
December 2003
Amended by SFAS No. 158
June 1998
Amended by SFAS No. 137, 138, 155, 161 and FSP FAS 133-1 & FIN 45-4
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
October 1998
135
Rescission of FASB Statement No. 75 and Technical Corrections
February 1999
136
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
June 1999
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
June 1999
138
Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
June 2000
139
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
June 2000
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125 September 2000
Amended by SFAS No. 155 and No. 156
141
Business Combinations
June 2001
141R
Business Combinations (Acquisition Method)
December 2007
142
Goodwill and Other Intangible Assets
June 2001
143
June 2001
144
Accounting for the Impairment or Disposal of Long-Lived Assets
August 2001
145
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
April 2002
146
Accounting for Costs Associated with Exit or Disposal Activities
June 2002
147
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
October 2002
148
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
December 2002
Superseded by FAS 123(R)
149
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
April 2003
150
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
May 2003
151
Inventory Costs—an amendment of ARB No. 43, Chapter 4
November 2004
152
Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
December 2004
153
Exchanges of Non-monetary Assets—an amendment of APB Opinion No. 29
December 2004
154
Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
May 2005
155
Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
February 2006
156
Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
March 2006
157
Fair Value Measurements
September 2006
158
Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)
September 2006
159
The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115
February 2007
160
Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
December 2007
161
Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
March 2008
162
The Hierarchy of Generally Accepted Accounting Principles
May 2008
Superseded by SFAS No. 168
163
Accounting for Financial Guarantee Insurance Contracts
May 2008
164
Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142
May 2009
165
Subsequent Events
May 2009
166
Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
June 2009
167
Amendments to FASB Interpretation No. 46(R)
June 2009
168
The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162
June 2009
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