Concepts Statements of

Statements of Financial Accounting Standards

SFAS No. Issued

Title and Key Topics

December
1973
Disclosure of Foreign Currency Translation Information
->SFAS No. 1: superseded by SFAS No. 8, October, 1975
->SFAS No. 8: superseded by SFAS No. 52, December 1981
October
1974
Accounting for Research and Development Costs
December
1974
Reporting Accounting Changes in Interim Financial Statements
->SFAS No. 3: superseded by SFAS No. 154,
March
1975
Reporting Gains and Losses from Extinguishment of Debt
March
1975
May
1975
116 June
1993
Accounting for Contributions Received and Contributions Made
117 June
1993
Financial Statements of Not-for-Profit Organizations
October
1994
119 October
1994
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
120 January
1995
Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contractsan amendment of FASB Statements 60, 97, and 113 and Interpretation No. 40
March
1995
122 May
1995
Accounting for Mortgage Servicing Rightsan amendment of FASB Statement No. 65
1995 version: Accounting for Stock-Based Compensation
124 November
1995
Accounting for Certain Investments Held by Not-for-Profit Organizations
125 June
1996
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
126 December
1996
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entitiesan amendment to FASB Statement No. 107
127 December
1996
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125an amendment to FASB Statement No. 125
February
1997
June
1997
130 June
1997
Reporting Comprehensive Income
131 June
1997
Disclosures about Segments of an Enterprise and Related Information
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