Generally Accepted Accounting Principles in the United States
Statements of Financial Accounting Standards (SFAS)
SFAS
No.
2
5
13
Issued
Title and Key Topics
October 1974
March 1975
November 1976
15
June 1977
16
34
52
57
80
June 1977
October 1979
December 1981
March 1982
August 1984
86
August 1985
87
95
96
December 1985
November 1987
December 1987
105
March
1990
Accounting for Research and Development Costs
Accounting for Contingencies
Accounting for Leases
Accounting by Debtors and Creditors for Troubled Debt
Restructurings
Prior Period Adjustments
Capitalization of Interest Cost
Foreign Currency Translation
Related Party Disclosures
Accounting for Futures Contracts
Accounting for the Costs of Computer Software to Be Sold,
Leased, or Otherwise Marketed
Employers' Accounting for Pensions
Statement of Cash Flows
Accounting for Income Taxes
Disclosure of Information about Financial Instruments with OffBalance-Sheet Risk and Financial Instruments with
Concentrations of Credit Risk
Employers' Accounting for Postretirement Benefits Other Than
Pensions
Disclosures about Fair Value of Financial Instruments
Accounting for Income Taxes
Accounting for Certain Investments in Debt and Equity
Securities
Accounting for the Impairment of Long-Lived Assets and for
Long-Lived Assets to Be Disposed Of
Accounting for Stock-Based Compensation
Earnings per Share
Disclosures about Segments of an Enterprise and Related
Information
Accounting for Derivative Instruments and Hedging Activities
Rescission of FASB Statement No. 75 and Technical Corrections
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust
That Raises or Holds Contributions for Others
Accounting for Derivative Instruments and Hedging Activities-Deferral of the Effective Date of FASB Statement No. 133—an
amendment of FASB Statement No. 133
Accounting for Certain Derivative Instruments and Certain Hedging
Activities-an amendment of FASB Statement No. 133
Accounting for Transfers and Servicing of Financial Assets and
Extinguishments of Liabilities-a replacement of FASB Statement No.
125
Business Combinations
107
109
December
1990
December 1991
February 1992
115
May 1993
121
March 1995
123
128
October 1995
February 1997
131
June 1997
133
135
June 1998
February 1999
136
June 1999
137
June
1999
138
June
1999
140
September
1999
141
June 2001
106
142
143
144
June 2001
June 2001
August 2001
145
April
2002
146
June 2002
147
October
2002
148
December
2002
Goodwill and Other Intangible Assets
Accounting for Asset Retirement Obligations
Accounting for the Impairment or Disposal of Long-Lived Assets
Rescission of FASB Statements No. 4, 44, and 64,
Amendment of FASB Statement No. 13, and Technical
Corrections
Accounting for Costs Associated with Exit or Disposal Activities
Acquisitions of Certain Financial Institutions
—an amendment of FASB Statements No. 72 and 144 and FASB
Interpretation No. 9
Accounting for Stock-Based Compensation—Transition and
Disclosure—
an amendment of FASB Statement No. 123
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