TABLE II - LIBRARY INSTRUCTION FOR ACCOUNTING DEPARTMENT
TITLE
FASB #
CALL #
(an amendment of FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10)
(a replacement of FASB Statement No. 125)
HF5686.B65 F55 c.2
(a supplement to FASB Statement No. 33)
(a supplement to FASB Statement No. 33)
(a supplement to FASB Statement No. 33)
(an amendment of APB Opinion No. 15 and FASB Statement No. 14)
(an amendment of APB Opinion No. 15)
(an amendment of APB Opinion No. 16)
(an amendment of FASB Statement No. 107)
(an amendment of FASB Statement No. 114)
(an amendment of FASB Statement No. 125)
(an amendment of FASB Statement No. 13) (Not @ Reserves)
(an amendment of FASB Statement No. 13) (Not @ Reserves)
(an amendment of FASB Statement No. 133)
(an amendment of FASB Statement No. 14)
(an amendment of FASB Statement No. 19)
(an amendment of FASB Statement No. 32)
(an amendment of FASB Statement No. 33)
(an amendment of FASB Statement No. 34)
(an amendment of FASB Statement No. 34)
(an amendment of FASB Statement No. 71)
(an amendment of FASB Statement No. 93)
(an amendment of FASB Statement No. 96)
(an amendment of FASB Statement No. 96)
(an amendment of FASB Statement No. 96)
(an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and
(an amendment of FASB Statements No. 19, 25, 33, and 39)
(an amendment of FASB Statements No. 87, 88, and 106)
(Not @ Reserves)
* Definition of the Lease Term
* Initial Direct Costs of Direct Financing Leases
* Sale-Leaseback Transactions Involving Real Estate
* Sales-Type Leases of Real Estate
HF 5681.P8 F552 c.2
HF5686.L9 F56 1980 c.2
HF 5686.R3 F56 1980 c.2
HF5681.I48 F549
HF5681.B2 F55 c.2
HF 5686.C7 F485 c.2
HF5601.S76 no.126 c.2
HF5601.S76 no.118 c.2
HF5601.S76 no.127 c.2
Hf5681.L3 F55
HF 5681.L3 F555
HF5601.S76 no.138 c.2
HF5681.B2 F473 1977 c.2
HF5686.P3 F5 1979 c.2
HF 5686.B7 F56 1982
HF5658.F55 1984 c.2
HF 5681.B2 F4931 c.2
HF 5686.I6 F56 c.2
HF5601.S76 no.90 c.2
HF5601.S76 no.99 c.2
HF5601.S76 no.100 c.2
HF5601.S76 no.103 c.2
HF5601.S76 no.108 c.2
a Mortgage Banking Enterprise (an amendment of FASB Statement No. 65)
Accounting and Auditing Matters (an amendment of APB Opinion No. 20)
Accounting and Reporting by Defined Benefit Pension Plans
Accounting and Reporting by Development Stage Enterprises
Accounting and Reporting by Insurance Enterprises
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains
HF5686.P3 F45 c.2
HF5601.S76 no.132 c.2
HF5686.R3 F55
HF5601.S76 no.134 c.2
HF 5601.F493 1979
35 HD7125.F55 c.2
7 HF5681.B2 F46 1975 c.2
60 HG 8077.F54 c.2
97
Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain LongAccounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
Accounting by Creditors for Impairment of a Loan -- Income Recognition and Disclosures
120
113 HF5601.S76 no.113 c.2
118
Accounting by Creditors for Impairment of a Loan (an amendment of FASB Statements No. 5 and 15)
Accounting by Debtors and Creditors for Troubled Debt Restructurings
Accounting for Asset Retirement Obligations
Accounting for Certain Acquisitions of Banking or Thrift Institutions (an amendment of APB Opinion No. 17, an
Accounting for Certain Derivative Instruments and Certain Heding Activities
114 HF5601.S76 no.114 c.2
15 HF5618.F623 c.3
143 HF5601.S76 no.143 c.2
72
138
Accounting for Certain Investments Held by Not-for-Profit Organizations
124 HF5601.S76 no.124 c.2
Accounting for Certain Investments in Debt and Equity Securities
Accounting for Certain Marketable Securities
Accounting for Certain Mortgage Banking Activities
Accounting for Compensated Absences
Accounting for Contingencies
Accounting for Contingencies -- Transition Method (an amendment of FASB Statement No. 5)
Accounting for Contributions Received and Contributions Made
Accounting for Costs and Initial Rental Operations of Real Estate Projects
Accounting for Costs Associated with Exit or Disposal Activities
Accounting for Derivative Instruments and Hedging Activities
Accounting for Derivative Instruments and Hedging Activities -- Deferral of the Effective Date of FASB Statement
115
12
65
43
5
11
116
67
146
133
137
HF5601.S76 no.115 c.2
HF5681.B2 F4612 1975 c.2
HG 2051,U5 f45 c.2
HF 5681.W3 F54 1980 c.2
HF5681.C67 F56 1975 c.2
HF5681.B2 F4611 1975 c.2
HF5601.S76 no.116 c.2
Accounting for Forward Exchange Contracts (an amendment of FASB Statement No. 8)
Accounting for Franchise Fee Revenue
Accounting for Futures Contracts
Accounting for Income Taxes
Accounting for Income Taxes
Accounting for Income Taxes - Deferral of the Effective Date of FASB Statement No. 96
Accounting for Income Taxes - Deferral of the Effective Date of FASB Statement No. 96
Accounting for Income Taxes - Deferral of the Effective Date of FASB Statement No. 96
20
45
80
96
109
100
103
108
HF5681.B2 F471 1977 c.2
HF 5686.F55 1981 c.2
HG6046.F56 c.2
HF5601.S76 no.96 c.2
HF5601.S76 no.109 c.2
Accounting for Income Taxes -- Oil and Gas Producing Companies (an amendment of APB Opinions No. 11 & 23)
Accounting for Intangible Assets of Motor Carriers (an amendment of Chapter 5of ARB No. 43 and an
Accounting for Leases
HF5601.S76 no.146 c.2
HF5601.S76 no.133 c.2
9 HF5681.B2 F461 1975 c.2
44
98
Accounting for Leases (Not @ Reserves)
Accounting for Leases -- Initial Direct Costs (an amendment of FASB Statement No. 13) (Not @ Reserves)
Accounting for Mortgage - Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by
Accounting for Mortgage Servicing Rights (an amendment of FASB Statement No. 65)
Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct
13 HF5681.L3 F56 1980
17 HF5681.L3 F542 1977
134
122 HF5601.S76 no.122 c.2
91
Accounting for Preacquisition Contingencies of Purchased Enterprises (an amendment of APB Opinion No. 16)
Accounting for Product Financing Arrangements
Accounting for Research Development Costs
Accounting for Sales of Real Estate
Accounting for Sales with Leasebacks (an amendment of FASB Statement No. 12) (Not @ Reserves)
Accounting for Special Termination Benefits Paid to Employees
Accounting for Stock-Based Compensation
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
Accounting for the Effects of Certain Types of Regulation
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of
Accounting for the Impairment or Disposal of Long-Lived Assets
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
Accounting for Title Plant
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilites
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
and Losses from the Sale of Investments
Balance Sheet Classification of Deferred Income Taxes (an amendment of APB Opinion No. 11)
Business Combinations
Capitalization of Interest Cost
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method
Capitalization of Interest Cost in Siutations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants
Cash Flows from Hedging Transactions (an amendment of FASB Statement No. 95)
38
49
2
66
28
74
123
31
86
71
121
144
8
61
140
125
HF 5686.C7 F47 1970 c.2
HF 5681.P76 F56 1981 c.2
HF5681.B2 S82 1974 c.2
HF 5686.R3 F5457 c.2
HF 5681.L3 F545
HD 4928 N6 F56 c.2
HF5601.S76 no.123 c.2
HF 5616.U5 S681 1979
HF5601.S76 no.86 c.2
HF5686.P93 A336 c.2
HF5601.S76 no.121 c.2
HF5601.S76 no.144 c.2
HG3851.F56 1975 c.2
HG8077.F55 c.2
HF5601.S76 no.140 c.2
HF5601.S76 no.125 c.2
HF5601.S76 no.97 c.2
37 HF 5681.B2 F493 c.2
141 HF5601.S76 no.141 c.2
34 HF 5601.S82 1979
58
62
HF5601.S76 no.104 c.2
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt
Classification of Obligations That Are Callable by the Creditor (an amendment of ARB No. 43, Chapter 3A)
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases
Classification of Short-Term Obligations Expected to be Refinanced (an amendment of ARB No. 43, Chapter 3A)
concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20
Consolidation of All Majority-Owned Subsidiaries (an amendment of ARB No. 51, with related amendments of APB
Costs of Leases (an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125
Deferral of the Effevctive Date of Recognition of Depreciation by Not-for-Profit Organizations
Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2
Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by
22
78 HF5681.L6 F542 c.2
27
6 HF5681.L6 F56 1975 c.2
94
59 HF 5686.O5 F545 1982 c.2
75 HF5686.O5 F545 1982 c.2
127
99
56
83
Determining Contingent Rentals (an amendment of FASB Statement No. 13)
Determining Materiality for Capitalization of Interest Cost (an amendment of FASB Statement No. 34)
Determining Whether a Convertible Security is a Common Stock Equivalent (an amendment of APB Opinion No. 15)
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
Disclosure of Foreign Currency Translation Information
Disclosure of Information about Capital Structure
Disclosure of Information about Financial Instruments with Off-Balance - Sheet Risk and Financial Instruments
Disclosure of Information about Major Customers (an amendment of FASB Statement No. 14)
Disclosure of Long-Term Obligations
Disclosure of Pension Information (an amendment of APB Opinion No. 8)
Disclosure of Postretirement Health Care and Life Insurance Benefits
Disclosures about Fair Value of Financial Instruments
Disclosures about Oil and Gas Producing Activities
29
42
55
119
1
129
105
30
47
36
81
107
69
Disclosures about Segments of an Enterprise and Related Information
Duration Participating Contracts (an amendment of FASB Statements No. 60, 97, and 113 and interpretation No. 40)
Earnings per Share
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises
Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20
Employers' Accounting for Pensions
Employers' Accounting for Postemployment Benefits (an amendment of FASB Statements No. 5 and 43)
Employers' Accounting for Postretirement Benefits Other Than Pensions
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for
Employers' Disclosures about Pensions and Other Postretirement Benefits
Exemption from Certain Required Disclosures about Financial Instruments for Certain Non-Public Entities
131 HF5601.S76 no.131 c.2
HF5601.S76 no.120 c.2
128 HF5601.S76 no.128 c.2
79
Extension of "Grandfather" Provisions for Business Combinations (an amendment of APB Opinion No. 16)
Extinguishment of Debt (an amendment of APB Opinion No. 26)
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements (an amendment of FASB Statement No. 4)
Financial Accounting and Reporting by Oil and Gas Producing Companies
Financial Report (an amendment of FASB Statement No. 14)
Financial Reporting and B111Changing Prices: Foreign Currency Translation (an amendment of FASB Statement No. 33)
Financial Reporting and C+B81hanging Prices: Motion Picture Films (a supplement of FASB Statement No. 33)
Financial Reporting and Changing Prices
Financial Reporting and Changing Prices
Financial Reporting and Changing Prices: Elimination of Certain Disclosures
Financial Reporting and Changing Prices: Investment Companies (an amendment of FASB Statement No. 33)
Financial Reporting and Changing Prices: Specialized Assets -- Income Producing Real Estate
Financial Reporting and Changing Prices: Specialized Assets -- Mining and Oil and Gas
N/A
HF 5681.V3 F55 1980 c.2
HF 5681.B2 F4935 c.2
HF5601.S76 no.119 c.2
HF5681.B2 S81 1973 c.2
HF5601.S76 no.129 c.2
Hf5616.V5 S68 1979
HF 5681.L6 D57 c.2
HF 5686.O5 F55 1980 c.2
HF5681.N65 F55 1984 c.2
HF5601.S76 no.107 c.2
87 HF5601.S76 no.87 c.2
112 HF5601.S76 no.112 c.2
106 HF5601.S76 no.106 c.2
88
132
126
10
76
64
19
HF5681.B2 F462 1975 c.2
HF 5681 L6 f543 c.2
HF 5681.B2 F4938 c.2
HF5686.P3 F5 1977 c.2
HF5681.B2 F57 1978
HF 5681.P8 F56122 c.2
HF 5680.M7 F56 1981 c.2
HF 5657.F5 1979
HF5601.S76 no.89 c.2
70
46
33
89
82
54 HF 5681.P8 F56123 c.2
41
39
Financial Reporting and Changing Prices: Specialized Assets -- Timberlands and Growing Timber
Financial Reporting by Broadcasters
Financial Reporting by Cable Television Companies
Financial Reporting by Producers and Distributors of Motion Picture Films
Financial Reporting for Segments of a Business Enterprise
Financial Reporting for Segments of a Business Enterprise -- Interim Financial Statements
Financial Reporting in the Record and Music Industry
Financial Statements of Not-for-Profit Organizations
Foreign Currency Translation
Goodwill and Other Intangible Assets
Governmental Units (an amendment of FASB Statement No. 35)
Governmental Units (an amendment of FASB Statement No. 35)
Inception of the Lease (an amendment of FASB Statement No. 13) (Not @ Reserves)
Induced Conversions of Convertible Debt (an amendment of APB Opinion No. 26)
interpretation of APB Opinions No. 16 and 17, and an amendment of FASB Interpretation No. 9)
interpretation of APB Opinions No. 17 and 30)
No. 133 (an amendment of FASB Statement No. 133)
Opinion No. 18 and ARB No. 43, Chapter 12)
Prior Period Adjustments
Profit Recognition on Sales-Type Leases of Real Estate (an amendment of FASB Statement No. 13)
Recognition of Depreciation by Not-for-Profit Organizations
Regulated Enterprises -- Accounting for Abandonments and Disallowances of Plant Costs
Regulated Enterprises -- Accounting for Phase-in Plans (an amendment of FASB Statement No. 71)
Regulated Enterprises - Accounting for the Discountinuation of Application of FASB Statement No. 71)
Related Party Disclosures
Reporting a Change in Accounting for Railroad Track Structures (an amendment of APB Opinion No. 20)
Reporting Accounting Changes in Interim Financial Statements (an amendment of APB Opinion No. 28)
Reporting by Defined Benefit Pension Plans of Investment Contracts (an amendment of FASB Statement No. 35)
Reporting by Transferors for Transfers of Receivables with Recourse
Reporting Gains and Losses from Extinguishment of Debt (an amendment of APB Opinion NO. 30)
Reporting of Comprehensive Income
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's
Rescission of FASB Statement No. 32 and Technical Corrections
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
Rescission of FASB Statement No. 75 and Technical Corrections
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement
40
63
51
53
14
18
50
117
52
142
Research and Development Arrangements
Revenue Recognition When Right of Return Exists
Securities Acquired for Resale (an amendment of FASB Statement No. 95)
Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on
Statement No. 13, and Technical Corrections
Statement No. 17)
Statement of Cash Flows
Statement of Cash Flows - Exemption of Certain Enterprises and Classification of Cash Flows from Certain
Statement of Cash Flows - Net Reporting of Certain Cash Receipts and Cash Payments and Classification of
68 HF 5681.I49 F55 c.2
48 HF 5681.R5 R48 c.2
HF5601.S76 no.102 c.2
32
HF5601.S76 no.145 c.2
HF5601.S76 no.91 c.2
95 HF5601.S76 no.95 c.2
102
104
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies
Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises
Technical Bulletin No. 79-11)
Termination Benefits
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
HF 5686,T36 F56 c.2
HE 8700.7.C6 F53 1881 c.2
HF 5686,M7 F57 c.2
HF5681.B2 F473 c.2
HF 5686.M87 F56 c.2
HF5601.S76 no.117 c.2
HF 5681.B2 F645 c.2
HF5601.S76 no.142 c.2
HF 5686.O5 F5451 1983 c.2
HF5686.O5 F5451 1983 c.2
23 HF5681.L3 F58 1978a
84 HF5681.L6 F555 c.2
HF 5686.C7 F478 c.2
HF 5618.F56 1980 c.2
HF5601.S76 no.137 c.2
HF5601.S76 no.94 c.2
16 HF5681.A4 F52 c.3
26
93 HF5601.S76 no.93 c.2
90
92 HF5601.S76 no.92 c.2
101 HF5601.S76 no.101 c.2
57 HF 5658.R35 c.2
73 HE 2241.F56 c.2
3 HF5681.B2 S8 c.2
110 HF5601.S76 no.110 c.2
77 HF 5681.A3 F5 c.2
4 HF5681.B2 S84 1975 c.2
130 HF5601.S76 no.130 c.2
24
111 HF5601.S76 no.111 c.2
139 HF5601.S76 no.139 c.2
135 HF5601.S76 no.135 c.2
145
25
21
HF5601.S76 no.98 c.2
HF5601.S76 no.88 c2
136 HF5601.S76 no.136 c.2
with Concentrations of Credit Risk
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent
(Refer to Volume II of the Original Pronouncements for the appendixes, topical index and
FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities.)
HF5601.S76 no.105 c.2
85