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- 資料種別
- 図書
- タイトル
- 著者・編者
- Financial Accounting Standards Board
- 大きさ
- 28 cm
- 出版地（国名コード）
- us
- 本文の言語コード
- en
- 対象利用者
- 一般
- 関連情報
- Transcript of public hearing - held April 23-24, 1974Letters of comment submitted in respect of the FASB Exposure Draft, Deferal of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations, dated June 6, 1988Accounting for involuntary conversion of nonmonetary assets to monetary assets : an interpretation of APB opinion no. 29Offsetting of amounts related to certain repurchase and reverse repurchase agreements, an interpretation of APB opinion no. 10 and a modification of FASB interpretation no. 39Extinguishments of debt made to satisfy sinking-fund requirements : an amendment of FASB statement no. 4Revenue recognition when right of return existsFinancial reporting for segments of a business enterpriseTranscript of the public hearing held on July 16, 17, and 18, 1991Accounting for contingenciesProject : accounting for the reduction in the tax basis of an asset caused by the investment tax creditLetters of comment submitted in respect of the FASB exposure draft, sale and leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, and initial direct costs of direct financing leases, dated August 31, 1987Project : accounting for certain service transactionsPosition papers submitted in respect of exposure draftConsolidation of variable interest entities : an interpretation of ARB no. 51Employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : position papers submitted in respect of Exposure draftDiscussion memorandum accounting by debtors and creditors when debt is restructuredLetters of comment submitted in respect of the FASB Exposure draft I, accounting for contributions received and contributions made and capitalization of works of art, historical treasures, and similiar assets, dated October 31, 1990 . Letters of comment submitted in respect of the FASB Exposure draft II, accounting for contributions received and contributions made, dated November 17, 1992Reporting comprehensive incomeClassification of renewals or extensions of existing sales-type or direct financing leases : an amendment of FASB statement no. 13Position papers submitted in respect of exposure draftExposure draft : financial reporting and changing prices : current cost informationPreliminary views on employers' accounting for pensions and other postemployment benefits dated November 1982 and Discussion Memorandum on employers' accounting for pensions and other postemployemnt benefits dated April 19, 1983 : position papers submitted in respect of preliminary views and Discussion MemorandumFASB Interpretation no. 41, Offsetting of amounts related to certain repurchase and reverse repurchase agreements, an interpretation of APB opinion no. 10 and a modification of FASB interpretation no. 39Amendment of statement 133 on derivative instruments and hedging activitiesAccounting for the effects of regulation of an enterprise's prices based on its costsPublic hearing held May 11, 12, and 13, 1981Position papers submitted in respect of Discussion MemorandumAccounting under statement 123 for certain employee stock purchase plans with an look-back optionPosition papers submitted in respect of Discussion MemorandumTranscript of the public hearing held on June 22 and 23, 1987Letters of comment submitted in respect of the FASB Exposure draft, Accounting and reporting by insurance enterprises for certain long-duration insurance contracts and for realized gains and losses from the sale of investments, dated December 23, 1986Financial reporting and changing prices : motion picture films : a supplement to FASB statement no. 33Transcript of public hearing - held May 13, 1974Transcript of the public hearing held on January 7, 8 and 9, 1987Reporting tax benefits realized on disposition of investments in certain subsidiaries and other investees : an interpretation of APB opinions no. 23 and 24Applicability of indefinite reversal criteria to timing differences : an interpretation of APB opinions no. 11 and 23Criteria for applying the equity method of accounting for investments in common stock : an interpretation of APB opinion no. 18Yield test for determining whether a convertible security is a common stock equivalent : an amendment of APB Opinion no. 15Application of percentage limitations in recognizing investment tax credit : an interpretation of APB opinions no. 2, 4, and 11Letters of comment submitted in respect of the FASB discussion memorandum, distinguishing between liability and equity instruments and accounting for instruments with characteristics of both, dated August 21, 1990Position papers submitted in respect of Discussion MemorandumPosition papers submitted in respect of Discussion MemorandumPosition papers submitted in respect of exposure draftReporting intercorporate income tax allocations : an interpretation of APB opinions no. 11 and 22Invitation to comment, financial reporting by not-for-profit organizations, form and content of financial statements : position papers submitted in respect of the invitation to comment, financial reporting by not-for-profit organizations, form and content of financial statements, dated August 29, 1989Accounting for the joint costs of direct maillings containing both a fund-raising appeal and a program messageDisclosure of postretirement health care and life insurance benefitsPosition papers submitted in respect of Discussion MemorandumLetters of comment : discussion memorandum on accounting and reporting for employee benefit plansLetters of comment submitted in response to the exposure draft, Financial reporting and changing prices : specialized assets, dated April 21, 1980 : transcript of public hearing held on June 21 and 22, 1980Public hearing held on February 4-5, 1976Computation of a loss on an abandonmentAccounting for income taxes : oil & gas producing companies : an amendment of APB opinion no. 11 and 23Invitation to comment on supplementary disclosures about the effects of changing pricesSuspension of certain accounting requirements for oil and gas producing companies : an amendment of FASB statement no. 19Accounting and reporting by insurance enterprises . Accounting for title plantPublic hearing held July 13, 14, 15, 1981Letters of comment submitted in respect of the FASB proposed interpretation, applicability of generally accepted accounting principles to mutual life insurance enterprises : an interpretation of FASB statement no. 12, 60, and 97, dated August 17, 1992Letters of comment : financial reporting in units of general purchasing powerLetters of comment submitted in respect of the FASB Exposure draft, accounting for certain investments in Debt and Equity Securities, dated September 9, 1992Letters of comment submitted in response to the Preliminary report of the banking task group, dated April 10, 1979 and FASB banking task group interim report on FASB exposure drafts: "Financial reporting and changing prices" and "Constant dollar accounting", dated May 31, 1979 ...Determining the measurement date for stock option, purchase, and award plans involving junior stock : an interpretation of APB opinion no. 25Accounting for the impairment of long-lived assets and for long-lived assets to be disposed ofPublic hearing held: July 27 through 30, 1977Public hearing held: November 18-21, 1974Accounting by debtors and creditors for troubled debt restructuringsAccounting for mortgage-backed securities retained after the securutization of mortgage loans held for sale by a mortgage banking enterprise : an amendment of FASB statement No. 65Transcript of the public hearing held on July 16-18, 1986Deferral of the effective date of certain accounting requirements for pension plans of state and local governmental units : an amendment of FASB statement no. 35Reporting accounting changes in interim financial statementsPublic record : discussion memorandum on conceptual framework for accounting and reporting: cosideration of the report of the study group on the objectives of financial statements - dated June 6, 1974Extinguishment of debt : an amendment of APB opinion no. 26Accounting for transfers and servicing of financial assets and extinguishments of liabilities : a replacement of FASB statement no. 125Accounting for certain mortgage banking activitiesClassification and measurement of financial assets securitized using a special-purpose entitiyPosition papers submitted in respect of Discussion MemorandumGoodwill and other intangible assetsAccounting for research and development costsInvitation to submit written comments on FASB statements in effects at least two yearsPosition papers submitted in respect of the Invitation to comment and Exposure draftReporting by transferors for transfers of receivables with recourseFinancial reporting and changing prices : investment companies : an amendment of FASB statement no. 33Reporting segment information in financial statements that are presented in another enterprises's financial report : an amendment of FASB statement no. 14Treatment of stock compensation plans in EPS computations : an interpretation of APB opinion no. 15 and a modification of FASB interpretation no. 28Letters of comment submitted in respect of the FASB Exposure draft, Accounting for investments with prepayment risk, dated September 16, 1991Profit recognition on sales-type leases of real estate : an amendment of FASB statement no. 13TranscriptBalance sheet classification of deferred income taxes : an amendment of APB opinion no. 11Transcript of the public hearing held on October 7, 8, and 9, 1987Position papers submitted in respect of Discussion MemorandumLetters of commentAccounting for futures contractsAccounting and reporting by development stage enterprisesCapitalization of interest cost in situations involving certain tax-exempt borrowings and certain gifts and grants : an amendment of FASB statement no. 34Public hearing held: April 23 and 24, 1974Transcript of the public hearing held on March 25 and 26, 1991Letters of comment submitted in respect of the FASB Exposure Draft, Accounting for Income Taxes : Deferral of the Effective Date of FASB Statement No. 96 : an amendment of FASB Statement No. 96, dated October 13, 1988, October 19, 1989, and June 17, 1991 and FASB Exposure Draft, Accounting for Income Taxes, dated June 5, 1991Position papersApplying FASB statement no. 34 to oil and gas producing operations accounted for by the full cost method : an interpretation of FASB statement no. 34Letters of comment submitted in respect of the FASB Exposure draft of proposed statement of financial accounting standards, "Restructuring of debt in troubled loan situation (dated November 7, 1975), and transcript of a public hearing held on December 12, 1975Position papersAccounting for preacquisit[i]on contingencies of purchased enterprises : an amendment of APB opinion no. 16Project : accounting for preference and penalty exchange rates applicable to monetary items denominated in a foreign entity's functional currencyTranscriptPosition papersPurpose and scope of FASB technical bulletins and procedures for issuancePosition papers submitted in respect of Discussion MemorandumPublic hearing held December 13, 1982Letters of comment submitted in respect of the FASB Exposure Draft, financial statements of not-for-profit organizations, dated October 23, 1992Accounting for purchase of leased asset by the lessee during the term of the lease : an interpretation of FASB statement no. 13Letters of comment submitted in respect of the FASB Exposure Draft, Employers' Accounting for Postretirement Benefits other than Pensions, dated February 14, 1989Transcript of the public hearing held on November 3 and 9, 1992Exposure draft on foreign currency translation, dated August 28, 1980 : position papers submitted in respect of exposure draftProject : accounting by oil and gas producing companies for the tax benefits of percentage depletionDisclosure of pension information : an amendment of APB opinion no. 8Project : lessee's use of the interest rate implicit in the lease : an amendment of FASB statement no. 13Research and development arrangementsInterpretation no. 4, 5, & 6 applicability of FASB statement no. 2 purchase method, development stage enterprises, computer software : an interpretation of FASB statement no. 2Accounting for franchise fee revenueInception of the lease : an amendment of FASB statement no. 13Effective date for certain financial institutions of certain provisions of statement 140 related to the isolation of transferred financial assetsAccounting for derivative instruments and hedging activities -- deferral of the effective date of FASB statement no. 133 : an amendment of FASB statement no. 133Discussion Memorandum on accounting for R&D and similar costsInvitation to submit written comments on FASB statements in effects at least two yearsLetters of comment submitted in respect of the FASB Exposure Draft, reporting by defined benefit pension plans of investment contracts, dated March 20, 1992Recognition of depreciation by not-for-profit organizations : position papers submitted in respect of the Exposure draftAccounting for stock appreciation rights and other variable stock option or award plans : an interpretation of APB opinions no. 15 and 25Discussion memorandum accounting by debtors and creditors when debt is restructuredLetters of comment submitted in respect of the FASB Exposure Draft, Disclosures about Market Value of Financial Instruments, dated December 31, 1990Determin[in]g whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15Position papers submitted in respect of Discussion MemorandumFinancial reporting and changing pricesPosition papers submitted in respect of Discussion MemorandumLetters of comment submitted in response to the FASB exposure drafts, Financial reporting and changing prices, dated December 28, 1978 and Constant dollar accounting, dated March 2, 1979 : transcript of the public hearing held on June 6-8, 1979Position papers submitted in respect of Discussion MemorandumLetters of comment [submitted in response to the FASB Discussion Memorandum]Issues relating to accounting for business combinations, including costs of closing duplicate facilities of an acquirer ...Transcript of the public hearing held on February 25 and 26, 1993Accounting for leases : initial direct costs : an amendment of FASB statement no. 13Statement of cash flows - net reporting of certain cash receipts and cash payments and classification of cash flows from hedging transactionsForeign currency translationPublic hearing held October 12 & 13, 1978, Washington, D.C., October 19 & 20, 1978, San Francisco, CA, November 3, 1978, Chicago, ILClarification of definitions and accounting for marketable equity securities that become nonmarketable : an interpretation of FASB statement no. 12Related party disclosuresAccounting for intangible assets of motor carriers : an amendment of chapter 5 of ARB no. 43 and an interpretation of APB opinions 17 and 30Classification of short-term obligations expected to be refinanced : an amendment of ARB no. 43, chapter 3AImputing interest on debt arrangments made under the Federal Bankruptcy Act : an interpretation of APB opinion no. 21Leases of certain property owned by a governmental unit or authority : an interpretation of FASB statement no. 13Accounting by creditors for impairment of a loan, income recognition and disclosures : an amendment of FASB statement no. 114Foreign currency translationLetters of comment submitted in respect of the FASB discussion memorandums, accounting for the impairment of long-lived assets and identifiable intangibles and present value-based measurements in accounting, both dated December 7, 1990Disclosures about segments of an enterprise and related informationPosition papers submitted in respect of Discussion MemorandumPublic hearing held: September 26 through 27, 1978Letters of comment submitted in respect of Discussion MemorandumDisclosures about oil and gas producing activities : an amendment of FASB statements 19, 25, 33, and 39Letters of comment submitted in respect of the FASB proposed interpretation, offsetting of amounts related to certain contracts : an interpretation of APB opinion no. 10 and FASB statement no. 105, date June 11, 1991Accounting for certain investments held by not-for-profit organizationsAccounting for asset retirement obligationsDetermining contingent rentals : an amendment of FASB statement no. 13Accounting for the translation of foreign currency transactions and foreign currency financial statementsObjectives of financial reporting by nonbusiness organizationsEmployers' disclosures about pensions and other postretirement benefits : an amendment of FASB statements No. 87, 88, and 106Disclosure about derivative financial instruments and fair value of financial instruments : letters of comment submitted in respect of the FASB exposure draft, disclosure about derivative financial instruments and fair value of financial instruments, dated April 14, 1994Discussion memorandum on an analysis of issues related to recognition and measurement of financial instruments : letters of comment submitted in respect of the FASB discussion memorandum, recognition and measurement of financial instruments, dated November 18, 1991TranscriptPublic hearing held May 28 and 29, 1980Translation of unamortized policy acquisition costs by a stock life insurance company : an interpretation of FASB statement no. 8Project : invitation to comment on the need for research on financial reporting and changing pricesDiscussion memorandum on financial reporting for segments of a business enterpriseIn-substance defeasance of debtAccounting for an unused investment tax credit : an interpretation of APB opinions no. 2, 4, 11, and 16Disclosure of information about major customers : an amendment of FASB statement no. 14Reporting a change in accounting for railroad track structures : an amendment of APB opinion no.20Accounting for forward exchange contracts : an amendment of FASB statement no. 8Position papers submitted in respect of Exposure draftPosition papers submitted in respect of Discussion MemorandumPosition papers submitted in respect of the Invitation to comment and Exposure draftTranscript : discussion memorandum, criteria for determining materiality dated March 21, 1973Position papers submitted in respect of Discussion MemorandumDetinition of a right of setoffTranscript of the public hearing held on May 18 and 19, 1987Accounting for exploratory wells in progress at the end of a period : an interpretation of FASB statement no. 19Position papers submitted in respect of Discussion MemorandumDiscussion memorandum, foreign currency translationFinancial reporting in units of general purchasing powerLetters of comment submitted in respect of the FASB exposure draft, rescission of FASB statement no. 32 and technical corrections, dated June 30, 1992Position papersPublic record : financial reporting in units of general purchasing powerAccounting for transfers and servicing of financial assets and extinguishments of liabilitiesAccounting for tax benefits related to U.K. tax legislation concerning stock reliefLetters of comment submitted in respect of Discussion Memorandum, dated December 2, 1976Accounting for certain effects of the Tax Reform Act of 1986Accounting for separately priced extended warranty and product maintenance contractsProject : disclosure of interest rate futures contracts and forward and standby contractsAccounting for operating leases with scheduled rent increasesDiscussion Memorandum on Conceptual framework for financial accounting and reporting : elements of financial statements & their measurement, hearing 8/1-2/77Objectives of financial reporting by business enterprisesAccounting for derivative instruments and hedging activitiesAccounting for a loss on a sublease : an interpretation of FASB statement no. 13 and APB opinion no. 30Accounting for special termination benefits paid to employeesAccounting for purchases of life insuranceAccounting for transfers of assets in which a not-for-profit organization is granted variance power : an interpretation of FASB statement no. 116Project : reporting income, cash flows, and financial position of business enterprisesPosition papers submitted in respect of Discussion MemorandumDesignation of AICPA guides and statement of position by brokers and dealers in securities, by employee benefit plans, and by banks as preferable for purposes of applying APB opinion 20Transcript of public hearing held November 18-21, 1974TranscriptFinancial reporting in the record and music industry . Financial reporting by cable television companies . Financial reporting by producers and distributors of motion picture films . Financial reporting by broadcastersAccounting for certain derivative instruments and certain hedging activities : an amendment of FASB statement no. 133Designation of AICPA guide and SOP 81-1 on contractor accounting and SOP 81-2 concerning hospital-related organizations as preferable for purposes of applying APB opinion no. 20 : an amendment of FASB statement no. 32Disclosures about oil and gas producing activities : an amendment of FASB statements 19, 25, 33, and 39Public hearing held December 3 and 4, 1979Discussion memorandum, new basis accounting : letters of comment submitted in respect of the FASB discussion memorandum, new basis accounting, dated December 18, 1991Accounting for the effects of certain types of regulationTranscript of the public hearing held on November 14-15, 1983Letters of comment submitted in respect of the FASB Exposure Draft, Consolidation of all majority-owned subsidiaries, dated December 16, 1988Accounting for mortgage servicing fees and rightsPublic hearing held May 2 and 3, 1985Transcript of the public hearings held on May 18 and 19, 1987Earnings per share, and no. 129, Disclosure of information about capital struscturePublic hearing held: August 1 and 2, 1977Public hearing held May 2 and 3, 1985Accounting for an interest in the residual value of a leased asset acquired by a third party or retained by a lessor that sells the related minimum rentalPublic hearing held September 26 and 27, 1978Disclosure of foreign currency translation informationApplying APB opinions no. 16 and 17 when a savings and loan association or a similar institution is acquired in a business combination accounted for by the purchase method : an interpretation of APB opinions no. 16 and 17Transcript of public hearing, held March 15, 1974Position papersPublic hearing held May 2 and 3, 1985Definition of a right of setoffElements of financial statements : a replacement of FASB concepts statement no. 3 (incorporating an amendment of FASB concepts no. 2)Deferral of the effective date of certain provisions of FASB statement no. 125 : an amendment of FASB statement no. 125Transcript of the public hearings held on October 10-12, 1989Extension of "Grandfather" provisions for business combinations : an amendment of APB opinion no. 16Qualitative characteristics of accounting informationAccounting for the cost of pension plans subject to the Employee Retirement Income Security Act of 1974 : an interpretation of APB opinion no. 8Position papers submitted in respect of Exposure draft, Accounting and reporting by defined benefit pension plans, dated April 14, 1977Applying the lower of cost or market rule in translated financial statements : an interpretation of FASB statement no. 8Reporting accounting changes under AICPA statements of position : an interpretation of APB opinion no. 20Project : applicability of APB opinion no. 21 to television film license agreements : an interpretation of APB opinion no. 21Financial reporting for segments of a business enterpriseTranscript of public hearingPublic hearing held July 22, 23, 24, 1985 and August 1, 2, 1985Disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit riskLetters of comment submitted in respect of the FASB Exposure Draft, accounting and reporting for reinsurance of short-duration and long-duration contracts, dated March 20, 1992Accounting for contingencies : transition method : an amendment of FASB statement no. 5Accounting for contingenciesReasonable estimation of the amount of a loss : an interpretation of FASB statement no. 5Specialized accounting and reporting principles and practices in AICPA statements of position and guides on accounting and auditing matters : an amendment of APB opinion no. 20Classification of obligations that are callable by the creditor : an amendment of ARB no. 43, chapter 3ARecognition and measurement in financial statements of business enterprisesTranscriptTranslation of foreign currency transactions and foreign currency financial statementsTranscriptPosition papers submitted in respect of Discussion MemorandumFinancial reporting and changing prices : elimination of certain disclosures : an amendment of FASB Statement no. 33Financial reporting for segments of a business enterprise : interim financial statements : an amendment of FASB statement no. 14Prior period adjustmentsDisclosure of long-term obligations ; Disclosure of indirect guarantees of indebtness of others : an interpretation of FASB statement no. 5Project : accounting for the sale or purchase of tax benefits through tax leasesIssues relating to accounting for leasesDetermin[in]g whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15Financial reporting in units of general purchasing powerPosition papers : discussion memorandum, criteria for determining materiality dated March 21, 1973Request for views : open letter-July 12, 1973Transcript of the public hearing on August 1 and 2, 1977Lessee guarantee of the residual value of leased property : an interpretation of FASB statement no. 13Elimination of certain disclosures for business combinations by nonpublic enterprises : an amendment of APB opinion no. 16Position papers submitted in respect of exposure draft, Accounting and reporting by defined benefit pension plans, dated April 14, 1977Leases involving only part of a building : an interpretation of FASB statement no. 13Letters of comment submitted in respect of the FASB Exposure Draft, Statement of Cash Flows : Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale, dated November 30, 1988Letters of comment submitted in respect of the FASB Exposure Draft, Employers' Accounting for Postemployment Benefits, dated May 12, 1992Using cash flow information and present value in accounting measurementsApplication of statement 115 to debt securities restructured in a troubled debt restructuringFinancial reporting and changing prices : foreign currency translation : an amendment of FASB statement no. 33Financial accounting and reporting by oil & gas producing companiesProject : request for written comments on an FASB proposal for dealing with industry accounting matters and accounting questions of limited applicationPublic hearing held April 23, 24, and 25, 1984Accounting for separately priced extended warranty and product maintenance contracts ; Letters of comment submitted in respect of the FASB proposed Technical Bulletin No. 90-a, Accounting for separately priced extended warranty and product maintenance contracts, dated August 15, 1990Transcript of the public hearing held on May 29 and 30, 1991Position papersAccounting for collateralized mortgage obligations(CMOs)Accounting for the receipt of federal home loan mortgage corporation participating preferred stockCapitalization of interest costAccounting for stock-based compensation -- transition and disclosure : an amendment of FASB statement no. 123Position papers submitted in respect of Discussion MemorandumPublic hearing held on December 17-19,22,1980Accounting by debtors and creditors for troubled debt restructuringsTranscript of the public hearing held on December 18, 1992 and January 7-8, 1993Reporting gains and losses from extinguishment of debt : an amendment of APB opinion no. 30Applying FASB statement no. 7 in financial statements of established operating enterprises : an interpretation of FASB statement no. 7Public hearing held April 4-April 5, 1978Elements of financial statements of business enterprisesAccounting for a purchase of treasury shares at a price significantly in excess of the current market price of the shares and the income statement classification of costs incurred in defending against a takeover attemptAccounting for a change in method of accounting for certain postemployment benefitsPreliminary views, reporting financial instruments and certain related assets and liabilities at fair valueAccounting for compensated absencesCapitalization of interest cost in financial statements that include investments accounted for by the equity method : an amendment of FASB statement no. 34FASB Discussion Memorandum, conceptual framework for financial accounting and reportingAccounting for certain marketable securitiesPosition papers submitted in respect of the Exposure draftDetermining materiality for capitalization of interest cost : an amendment of FASB statement no. 34Induced conversions of convertible debt : an amendment of APB Opinion no. 26Changes in the provisions of lease agreement resulting from refundings of tax-exempt debt : an amendment of FASB statement no. 13Letters of comment submitted in respect of the FASB exposure draft, regulated enterprises-- accounting for phase-in plans, abandonments, and disallowances of plant costs-- an amendment of FASB statement no. 71, dated December 19, 1985 and FASB exposure draft, regulated enterprises-- accounting for the discontinuation of application of FASB statement no. 71, dated July 8, 1988Financial statements and other means of financial reportingAccounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts : an amendment of FASB statement no. 60, 97, and 113 and interpretation no. 40Public hearing held December 13, 1982Letters of comment submitted in respect of the FASB exposure draft, disclosure about derivative financial instruments and fair value of financial instruments, dated April 14, 1994Accounting for leasesAccounting for sales with leasebacks : an amendment of FASB statement no. 13Accounting for the translation of foreign currency transactions and foreign currency financial statementsPosition papers submitted in respect of Discussion MemorandumTranscript of the public hearing held on October 17, 18, and 23, 1991Accounting for leases in a business combination : an interpretation of FASB statement no. 13Hearing 8/1-2/77Position papers submitted in respect of exposure draftClassification of a short-term obligation repaid prior to being replaced by a long-term security : an interpretation of FASB statement no. 6Letters of comment submitted in respect of the FASB Exposure draft, accounting by creditors for impairment of a loan, dated June 30, 1992Transcript of the public hearing held on August 20-22, 1991Exemption from certain required disclosures about financial instruments for certain nonpublic entitles : an amendment of FASB statement no. 107Position papers submitted in respect of the Exposure draftObjectives of financial reporting by business enterprisesGuarantor's accounting and disclosure requirements for guarantees, including indirect guarantees of indebtedness of others : an interpretation of FASB statements no. 5, 57, and 107 and rescission of FASB interpretation no. 34Position papers submitted in respect of exposure draft, Accounting and reporting by defined benefit pension plans, dated July 9, 1979Accounting for translation adjustments upon sale of part of an investment in a foreign entity : an interpretation of FASB statement no. 52Financial accounting and reporting by oil & gas producing companiesAccounting for mortgage servicing rights : an amendment of FASB statement no. 65Accounting for income taxes in interim period : an interpretation of APB opinion no. 28Public hearing held August 18-19, 1981Suspension of the reporting of earnings per share and segment information by nonpublic enterprises : an amendment of APB opinion no. 15 and FASB statement no. 14FASB interpretations no. 10, 11, 12, and 13 : interpretations of FASB statement no. 12Position papers submitted in respect of exposure draftProject : accounting for business combinations and purchased intangiblesTranscriptAccounting for product financing arrangementsAccounting changes related to the cost of inventory : an interpretation of APB opinion no. 20Transcript of the public hearings held on June 4-7, 1986Estimates of residual values by lessors and lesseesAccounting for stock-based compensationDeferral of the effective date of certain accounting requirements for pension plans of state and local governmental units : an amendment of FASB statement no. 35Accounting for leases : sale-leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, initial direct costs of direct financing leasesDiscussion memorandum accounting by debtors and creditors when debt is restructuredRequest for views : open letter-July 12, 1973Accounting for sales of real estate . Accounting for costs and initial rental operations of real estate projectsPosition papers submitted in respect of Discussion Memorandum