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No part of the FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts as available at this website may be further reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. View FASB Pronouncements. Issued since the FASB's inception in 1. View EITF Abstracts (Updated as of June 1. Issued since the EITF's inception in 1. Full Text. EITF Abstracts—Appendix D—Other Technical Matters. Statement No. 1. 68 (Superseded)The FASB Accounting Standards Codification®and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. Issue Date 0. 6/0. As Amended] [As Issued] [Summary] [Status] Statement No. Superseded)Amendments to FASB Interpretation No. R)(Issue Date 0. 6/0. As Amended] [As Issued] [Summary] [Status] Statement No. Superseded) Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. Issue Date 0. 6/0. As Amended] [As Issued] [Summary] [Status] Statement No. Superseded)Subsequent Events(Issue Date 0. As Amended] [As Issued] [Summary] [Status] Statement No. Superseded) Not- for- Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. Issue Date 0. 4/0. As Amended] [As Issued] [Summary] [Status] Statement No. Superseded)Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. Issue Date 0. 5/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)The Hierarchy of Generally Accepted Accounting Principles(Issue Date 0. Installment Sale Of Intangible Property Examples In MathAs Amended][As Issued][Summary][Status]Statement No. Superseded)Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. Issue Date 0. 3/0. As Amended][As Issued][Summary][Status]Statement No. Installment Sale Of Intangible Property Examples And ExplanationsSuperseded)Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. Issue Date 1. 2/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Business Combinations(Issue Date 1. As Amended][As Issued][Summary][Status]Statement No. Superseded)The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. Issue Date 0. 2/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. R)(Issue Date 0. 9/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Fair Value Measurements(Issue Date 0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. Issue Date 0. 3/0. As Amended][As Issued][Summary][Status][Revisions to Related Authoritative Literature] Statement No. Superseded)Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. Issue Date 0. 2/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting Changes and Error Corrections—a replacement of APB Opinion No. FASB Statement No. Issue Date 0. 5/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Share- Based Payment(Issue Date 1. As Amended][As Issued][Summary][Status]Statement No. Superseded)Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. Issue Date 1. 2/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Real Estate Time- Sharing Transactions—an amendment of FASB Statements No. Issue Date 1. 2/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Inventory Costs—an amendment of ARB No. Chapter 4(Issue Date 1. As Amended][As Issued][Summary][Status]Statement No. Superseded)Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. Issue Date 1. 2/0. As Amended][As Issued] [Summary][Status]Statement No. Superseded)Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity(Issue Date 5/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Amendment of Statement 1. Derivative Instruments and Hedging Activities(Issue Date 4/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Stock- Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. Issue Date 1. 2/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. FASB Interpretation No. Issue Date 1. 0/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Costs Associated with Exit or Disposal Activities(Issue Date 6/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Rescission of FASB Statements No. Amendment of FASB Statement No. Technical Corrections(Issue Date 4/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for the Impairment or Disposal of Long- Lived Assets(Issue Date 8/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Asset Retirement Obligations(Issue Date 6/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Goodwill and Other Intangible Assets(Issue Date 6/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Business Combinations(Issue Date 1. As Amended][As Issued][Summary][Status]Statement No. Superseded)Business Combinations(Issue Date 6/0. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities- a replacement of FASB Statement No. Issue Date 9/0. 0) [As Amended][As Issued][Summary][Status]Statement No. Superseded)Rescission of FASB Statement No. FASB Statements No. Issue Date 6/0. 0) [As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Certain Derivative Instruments and Certain Hedging Activities- an amendment of FASB Statement No. Issue Date 6/0. 0) [As Amended][As Issued][Status][Examples]Statement No. Superseded)Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. FASB Statement No. Issue Date 6/9. 9) [As Amended][As Issued][Status]Statement No. Superseded)Transfers of Assets to a Not- for- Profit Organization or Charitable Trust That Raises or Holds Contributions for Others(Issue Date 6/9. As Amended][As Issued][Summary As Amended][Summary As Issued][Status]Statement No. Superseded)Rescission of FASB Statement No. Technical Corrections(Issue Date 2/9. As Amended][As Issued][Summary][Status]Statement No. Superseded)Accounting for Mortgage- Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise—an amendment of FASB Statement No. Issue Date 1. 0/9. As Amended][As Issued][Status]Statement No. Superseded)Accounting for Derivative Instruments and Hedging Activities(Issue Date 6/9. As Amended][As Issued][Summary][Status]Statement No. Superseded)Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. Issue Date 1. 2/0.
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