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ÇÍÊÇÌ áÊÑÌãÊåÇ Åáì ÇááÛÉ ÇáÚÑÈíÉ ÊÑÌãÉ ÕÍíÍÉ¿¿ Statements of Financial Accounting Standards No. Title Issue Date Changes 1 Disclosure of Foreign Currency Translation Information December 1973 Superseded by FAS 8 & FAS 52 2 Accounting for Research and Development Costs December 1972 3 Reporting Accounting Changes in Interim Financial Statements March 1975 Replaced by SFAS No. 154 4 Reporting Gains and Losses from Extinguishment of Debt March 1975 Rescinded by SFAS No. 145 5 Accounting for Contingencies March 1975 Amended by SFAS No. 11, 112 and 114 6 Classification of Short-Term Obligations Expected to Be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Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement October 1975 Superseded by FAS 52 9 Accounting for Income Taxes: Oil and Gas Producing Companies October 1975 Superseded by FAS 19 10 Extension of "Grandfather" Provisions for Business Combinations October 1975 Superseded by FAS 141 11 Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5 December 1975 12 Accounting for Certain Marketable Securities December 1975 Superseded by FAS 115 13 Accounting for Leases November 1976 Amended by SFAS No. 17, 22, 23, 26, 27, 28, 29, 91, 98 and 145 14 Financial Reporting for Segments of a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 Accounting by Debtors and Creditors for Troubled Debt Restructurings 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June 1977 17 Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13 November 1977 Rescinded by SFAS No. 91 18 Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14 November 1977 Superseded by FAS 131 19 Financial Accounting and Reporting by Oil and Gas Producing Companies December 1977 Amended by SFAS No. 25 and 69 20 Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8 December 1977 Superseded by FAS 52 21 Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14 April 1978 Superseded by FAS 131 22 Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13 June 1978 23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 Extinguishment of Debt-an amendment of APB Opinion No. 26 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 Accounting for Asset Retirement Obligations 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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