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Statement of financial accounting standards

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Statement of financial accounting standards

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図書
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Financial Accounting Standards Board
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Accounting for leasesLeave the NDL website. Deferral of the effective date of certain accounting requirements for pension plans of state and local governmental units : an amendment of FASB statement no. 35Leave the NDL website. Accounting and reporting by insurance enterprises for certain long-duration contracts and for realized gains and losses from the sale of investments : December 1987Leave the NDL website. Accounting for income taxes -- deferral of the effective date of FASB statement no. 96 : an amendment of FASB statement no. 96Leave the NDL website. Capitalization of interest cost in situations involving certain tax-exempt borrowings and certain gifts and grants : June 1982Leave the NDL website. Determining contingent rentals : an amendment of FASB statement no. 13 : June 1979Leave the NDL website. Inventory costs : an amendment of ARB no. 43, chapter 4 : November 2004Leave the NDL website. 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 1987Leave the NDL website. Determining materiality for capitalization of interest cost : an amendment of FASB Statement no. 34 : November 1980Leave the NDL website. Reporting gains and losses from extinguishment of debt : an amendment of APB opinion no. 30 : March 1975Leave the NDL website. Determininc contingent rentals : an amendment of FASB statement no. 13 : June 1979Leave the NDL website. Financial reporting by cable television companies : November 1981Leave the NDL website. Extinguishments of debt made to satisfy sinking-fund requirements : an amendment of FASB statement no. 4 : September 1982Leave the NDL website. Revenue recognition when right of return exists : June 1981Leave the NDL website. Regulated enterprises -- accounting for abandonments and disallowances of plant costs : an amendment of FASB statement no. 71 : December 1986Leave the NDL website. Accounting for costs and initial rental operations of real estate projects : October 1982Leave the NDL website. Extinguishment of debt : an amendment of APB opinion no. 26 : November 1983Leave the NDL website. Disclosure of information about major customers : an amendment of FASB statement no. 14 : August 1979Leave the NDL website. Accounting changes and error corrections : a replacement of APB opinion no. 20 and FASB statement no. 3 : May 2005Leave the NDL website. Disclosures about oil and gas producing activities : an amendment of FASB Statements 19, 25, 33, and 39 : November 1982Leave the NDL website. Profit recognition on sales-type leases of real estate : an amendment of FASB statement no. 13 : April 1979Leave the NDL website. Accounting and reporting by development stage enterprises : June 1975Leave the NDL website. Employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : December 1985Leave the NDL website. Accounting for certain mortgage banking activities : September 1982Leave the NDL website. 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 : Februry 1982Leave the NDL website. Accounting for franchise fee revenue : March 1981Leave the NDL website. Disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk : March 1990Leave the NDL website. Changes in the provisions of lease agreements resulting from refundings of tax-exempt debt : an amendment of FASB statement no. 13 : June 1978Leave the NDL website. 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 1978Leave the NDL website. Employers' accounting for postretirement benefits other than pensions : December 1990Leave the NDL website. Classification of short-term obligations expected to be refinanced : an amendment of ARB no. 43, chapter 3A : May 1975Leave the NDL website. Accounting for derivative instruments and hedging activities : June 1998Leave the NDL website. Deferral of the effective date of recognition of depreciation by not-for profit organizations : an amendment of FASB statement No. 93 : September 1988Leave the NDL website. Accounting and reporting by defined benefit pension plans : March 1980Leave the NDL website. 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 1989Leave the NDL website. Financial reporting by producers and distributors of motion picture films : December 1981Leave the NDL website. Regulated enterprises -- accounting for phase-in plans : an amendment of FASB statement no. 71 : August 1987Leave the NDL website. Financial reporting and changing prices : specialized assets--income-producing real estate : a supplement to FASB Statement no. 33 : November 1980Leave the NDL website. Reporting accounting changes in interim financial statements : an amendment of APB opinion no. 28 : December 1974Leave the NDL website. Accounting for income taxesLeave the NDL website. Financial accounting and reporting by oil and gas producing companies : December 1977Leave the NDL website. Accounting for the costs of computer software to be sold, leased, or otherwise marketed : August 1985Leave the NDL website. Foreign currency translation : December 1981Leave the NDL website. Related party disclosures : March 1982Leave the NDL website. Accounting for contingencies : March 1975Leave the NDL website. Rescission of FASB Statement No. 32 and technical corrections : November 1992Leave the NDL website. Yield test for determining whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15 : March 1985Leave the NDL website. Inception of the lease : an amendment of FASB statement no. 13 : August 1978Leave the NDL website. Financial reporting and changing prices : elimination of certain disclosures : an amendment of FASB statement no. 33 : November 1984Leave the NDL website. Prior period adjustments : June 1977Leave the NDL website. Financial reporting and changing prices : specialized assets--mining and oil and gas : a supplement to FASB statement no. 33 : October 1980Leave the NDL website. Accounting for special termination benefits paid to employees : August 1983Leave the NDL website. Exchanges of nonmonetary assets : an amendment of APB opinion no. 29Leave the NDL website. Employers' accounting for pensions : December 1985Leave the NDL website. Research and development arrangements : October 1982Leave the NDL website. Financial reporting and changing prices : September 1979Leave the NDL website. Accounting for preacquisition contingencies of purchased enterprises : an amendment of APB opinion no. 16 : September 1980Leave the NDL website. Classification of renewals or extensions of existing sales- type or direct financing leases : an amendment of FASB statement no. 13 : May 1979Leave the NDL website. Capitalization of interest cost : October 1979Leave the NDL website. Disclosure of long-term obligations : March 1981Leave the NDL website. Accounting for futures contracts : August 1984Leave the NDL website. Financial reporting and changing prices : December 1986Leave the NDL website. Accounting for the effects of certain types of regulation : December 1982Leave the NDL website. Accounting for real estate time-sharing transactions : an amendment of FASB statements no. 66 and 67 : December 2004Leave the NDL website. Employers' accounting for postemployment benefits, an amendment of FASB Statements No. 5 and 43 : November 1992Leave the NDL website. Financial reporting by broadcasters : June 1982Leave the NDL website. Financial reporting and changing prices : specialized assets--timberlands and growing timber : a supplement to FASB Statement no. 33 : November 1980Leave the NDL website. Balance sheet classification of deferred income taxes : an amendment of APB opinion no. 11 : July 1980Leave the NDL website. Financial reporting in the record and music industry : November 1981Leave the NDL website. Accounting for tax benefits related to U.K. tax legislation concerning stock relief : September 1979Leave the NDL website. Disclosures about fair value of financial instruments : December 1991Leave the NDL website. 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 1983Leave the NDL website. Accounting for certain marketable securities : December 1975Leave the NDL website. 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 1989Leave the NDL website. Elimination of certain disclosures for business combinations by nonpublic enterprises : an amendment of APB opinion no. 16 : February 1984Leave the NDL website. Disclosure of pension information : an amendment of APB opinion no. 8 : May 1980Leave the NDL website. Accounting for research and development costs : October 1974Leave the NDL website. Accounting for compensated absences : November 1980Leave the NDL website. Accounting for the translation of foreign currency transactions and foreign currency financial statements : October 1975Leave the NDL website. Accounting for title plant : June 1982Leave the NDL website. Disclosure of postretirement health care and life insurance benefits : November 1984Leave the NDL website. Suspension of certain accounting requirements for oil and gas producing companies : an amendment of FASB statement no. 19 : February 1979Leave the NDL website. 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 1986Leave the NDL website. Financial reporting for segments of a business enterprise - interim financial statements : an amendment of FASB statement no. 14 : November 1977Leave the NDL website. Accounting by debtors and creditors for troubled debt restructurings : June 1977Leave the NDL website. Accounting for sales of real estate : October 1982Leave the NDL website. Accounting for forward exchange contracts : an amendment of FASB statement no. 8 : December 1977Leave the NDL website. Accounting for contingencies - transition method : an amendment of FASB Statement no. 5 : December 1975Leave the NDL website. Determining whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15 : February 1982Leave the NDL website. Classification of obligations that are callable by the creditor : an amendment of ARB no. 43, chapter 3A : December 1983Leave the NDL website. Accounting for product financing arrangements : June 1981Leave the NDL website. Reporting by defined benefit pension plans of investment contracts : an amendment of FASB statement no. 35 : August 1992Leave the NDL website. Accounting for income taxes- oil and gas producing companies : an amendment of APB opinions no. 11 and 23 : October 1975Leave the NDL website. Accounting and reporting by insurance enterprises : June 1982Leave the NDL website. 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 1979Leave the NDL website. Accounting for leases - initial direct costs : an amendment of FASB statement no. 13 : November 1977Leave the NDL website. Accounting for sales with leasebacks : an amendment of FASB statement no. 13 : May 1979Leave the NDL website. Capitalization of interest cost in Financial Statements that include investments accounted for by the equity method : an amendment of FASB Statement no. 34 : April 1982Leave the NDL website. Financial reporting and changing prices : foreign currency translation : an amendment of FASB statement no. 33 : December 1982Leave the NDL website. Reporting a change in accounting for railroad track structures : an amendment of APB opinion no. 20 : August 1983Leave the NDL website. Financial reporting for segments of a business enterprise : December 1976Leave the NDL website. 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 of FASB statement no. 32 and APB opinion no. 30 and a rescission of FASB interpretation no. 10 : March 1985Leave the NDL website. Disclosure of foreign currency translation information : December 1973Leave the NDL website. Reporting by transferors for transfers of receivables with recourse : December 1983Leave the NDL website. Induced conversions of convertible debt : an amendment of APB opinion no. 26 : March 1985Leave the NDL website. Regulated enterprises -- accounting for the discontinuation of application of FASB statement no. 71 : December 1988Leave the NDL website. Reporting segment information in financial statements that are presented in another enterprise's financial report : an amendment of FASB statement no.14 : December 1978Leave the NDL website. Financial reporting and changing prices : motion picture films : March 1981Leave the NDL website. Extension of "Grandfather" provisions for business combinations : an amendment of APB opinion no. 16 : October 1975Leave the NDL website. 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 1980Leave the NDL website. Recognition of depreciation by not-for-profit organizations : August 1987Leave the NDL website. Accounting 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 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 1988Leave the NDL website. Financial reporting and changing prices : investment companies : an amendment of FASB Statement no. 33 : January 1982Leave the NDL website. Statement of cash flows : November 1987Leave the NDL website.

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Related Material
Accounting for leases
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
Accounting and reporting by insurance enterprises for certain long-duration contracts and for realized gains and losses from the sale of investments : December 1987
Accounting for income taxes -- deferral of the effective date of FASB statement no. 96 : an amendment of FASB statement no. 96
Capitalization of interest cost in situations involving certain tax-exempt borrowings and certain gifts and grants : June 1982
Determining contingent rentals : an amendment of FASB statement no. 13 : June 1979
Inventory costs : an amendment of ARB no. 43, chapter 4 : November 2004
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
Determining materiality for capitalization of interest cost : an amendment of FASB Statement no. 34 : November 1980
Reporting gains and losses from extinguishment of debt : an amendment of APB opinion no. 30 : March 1975
Determininc contingent rentals : an amendment of FASB statement no. 13 : June 1979
Financial reporting by cable television companies : November 1981
Extinguishments of debt made to satisfy sinking-fund requirements : an amendment of FASB statement no. 4 : September 1982
Revenue recognition when right of return exists : June 1981
Regulated enterprises -- accounting for abandonments and disallowances of plant costs : an amendment of FASB statement no. 71 : December 1986
Accounting for costs and initial rental operations of real estate projects : October 1982
Extinguishment of debt : an amendment of APB opinion no. 26 : November 1983
Disclosure of information about major customers : an amendment of FASB statement no. 14 : August 1979
Accounting changes and error corrections : a replacement of APB opinion no. 20 and FASB statement no. 3 : May 2005
Disclosures about oil and gas producing activities : an amendment of FASB Statements 19, 25, 33, and 39 : November 1982
Profit recognition on sales-type leases of real estate : an amendment of FASB statement no. 13 : April 1979
Accounting and reporting by development stage enterprises : June 1975
Employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits : December 1985
Accounting for certain mortgage banking activities : September 1982
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 : Februry 1982
Accounting for franchise fee revenue : March 1981
Disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk : March 1990
Changes in the provisions of lease agreements resulting from refundings of tax-exempt debt : an amendment of FASB statement no. 13 : June 1978
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
Employers' accounting for postretirement benefits other than pensions : December 1990
Classification of short-term obligations expected to be refinanced : an amendment of ARB no. 43, chapter 3A : May 1975
Accounting for derivative instruments and hedging activities : June 1998
Deferral of the effective date of recognition of depreciation by not-for profit organizations : an amendment of FASB statement No. 93 : September 1988
Accounting and reporting by defined benefit pension plans : March 1980
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
Financial reporting by producers and distributors of motion picture films : December 1981
Regulated enterprises -- accounting for phase-in plans : an amendment of FASB statement no. 71 : August 1987
Financial reporting and changing prices : specialized assets--income-producing real estate : a supplement to FASB Statement no. 33 : November 1980
Reporting accounting changes in interim financial statements : an amendment of APB opinion no. 28 : December 1974
Accounting for income taxes
Financial accounting and reporting by oil and gas producing companies : December 1977
Accounting for the costs of computer software to be sold, leased, or otherwise marketed : August 1985
Foreign currency translation : December 1981
Related party disclosures : March 1982
Accounting for contingencies : March 1975
Rescission of FASB Statement No. 32 and technical corrections : November 1992
Yield test for determining whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15 : March 1985
Inception of the lease : an amendment of FASB statement no. 13 : August 1978
Financial reporting and changing prices : elimination of certain disclosures : an amendment of FASB statement no. 33 : November 1984
Prior period adjustments : June 1977
Financial reporting and changing prices : specialized assets--mining and oil and gas : a supplement to FASB statement no. 33 : October 1980
Accounting for special termination benefits paid to employees : August 1983
Exchanges of nonmonetary assets : an amendment of APB opinion no. 29
Employers' accounting for pensions : December 1985
Research and development arrangements : October 1982
Financial reporting and changing prices : September 1979
Accounting for preacquisition contingencies of purchased enterprises : an amendment of APB opinion no. 16 : September 1980
Classification of renewals or extensions of existing sales- type or direct financing leases : an amendment of FASB statement no. 13 : May 1979
Capitalization of interest cost : October 1979
Disclosure of long-term obligations : March 1981
Accounting for futures contracts : August 1984
Financial reporting and changing prices : December 1986
Accounting for the effects of certain types of regulation : December 1982
Accounting for real estate time-sharing transactions : an amendment of FASB statements no. 66 and 67 : December 2004
Employers' accounting for postemployment benefits, an amendment of FASB Statements No. 5 and 43 : November 1992
Financial reporting by broadcasters : June 1982
Financial reporting and changing prices : specialized assets--timberlands and growing timber : a supplement to FASB Statement no. 33 : November 1980
Balance sheet classification of deferred income taxes : an amendment of APB opinion no. 11 : July 1980
Financial reporting in the record and music industry : November 1981
Accounting for tax benefits related to U.K. tax legislation concerning stock relief : September 1979
Disclosures about fair value of financial instruments : December 1991
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
Accounting for certain marketable securities : December 1975
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
Elimination of certain disclosures for business combinations by nonpublic enterprises : an amendment of APB opinion no. 16 : February 1984
Disclosure of pension information : an amendment of APB opinion no. 8 : May 1980
Accounting for research and development costs : October 1974
Accounting for compensated absences : November 1980
Accounting for the translation of foreign currency transactions and foreign currency financial statements : October 1975
Accounting for title plant : June 1982
Disclosure of postretirement health care and life insurance benefits : November 1984
Suspension of certain accounting requirements for oil and gas producing companies : an amendment of FASB statement no. 19 : February 1979
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
Financial reporting for segments of a business enterprise - interim financial statements : an amendment of FASB statement no. 14 : November 1977
Accounting by debtors and creditors for troubled debt restructurings : June 1977
Accounting for sales of real estate : October 1982
Accounting for forward exchange contracts : an amendment of FASB statement no. 8 : December 1977
Accounting for contingencies - transition method : an amendment of FASB Statement no. 5 : December 1975
Determining whether a convertible security is a common stock equivalent : an amendment of APB opinion no. 15 : February 1982
Classification of obligations that are callable by the creditor : an amendment of ARB no. 43, chapter 3A : December 1983
Accounting for product financing arrangements : June 1981
Reporting by defined benefit pension plans of investment contracts : an amendment of FASB statement no. 35 : August 1992
Accounting for income taxes- oil and gas producing companies : an amendment of APB opinions no. 11 and 23 : October 1975
Accounting and reporting by insurance enterprises : June 1982
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
Accounting for leases - initial direct costs : an amendment of FASB statement no. 13 : November 1977
Accounting for sales with leasebacks : an amendment of FASB statement no. 13 : May 1979
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
Financial reporting and changing prices : foreign currency translation : an amendment of FASB statement no. 33 : December 1982
Reporting a change in accounting for railroad track structures : an amendment of APB opinion no. 20 : August 1983
Financial reporting for segments of a business enterprise : December 1976
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 of FASB statement no. 32 and APB opinion no. 30 and a rescission of FASB interpretation no. 10 : March 1985
Disclosure of foreign currency translation information : December 1973
Reporting by transferors for transfers of receivables with recourse : December 1983
Induced conversions of convertible debt : an amendment of APB opinion no. 26 : March 1985
Regulated enterprises -- accounting for the discontinuation of application of FASB statement no. 71 : December 1988
Reporting segment information in financial statements that are presented in another enterprise's financial report : an amendment of FASB statement no.14 : December 1978
Financial reporting and changing prices : motion picture films : March 1981
Extension of "Grandfather" provisions for business combinations : an amendment of APB opinion no. 16 : October 1975
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
Recognition of depreciation by not-for-profit organizations : August 1987
Accounting 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 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
Financial reporting and changing prices : investment companies : an amendment of FASB Statement no. 33 : January 1982
Statement of cash flows : November 1987
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https://ci.nii.ac.jp/ncid/BA26776262 : BA26776262