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SFAS No. 1: superseded by SFAS No. 8, October, 1975 -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SFAS No. 8: superseded by SFAS No. 52, December 1981 |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SFAS No. 3: superseded by SFAS No. 154, |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 |
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May
1975 |
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116 | June
1993 |
Accounting for Contributions Received and Contributions Made | |
117 | June
1993 |
Financial Statements of Not-for-Profit Organizations | |
October
1994 |
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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 |
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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 |
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June
1997 |
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130 | June
1997 |
Reporting Comprehensive Income | |
131 | June
1997 |
Disclosures about Segments of an Enterprise and Related Information |
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