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This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
Accounting practices of real estate investment trusts : proposal to Financial Accounting Standards Board to amend Statement of position 75-2 full-text: 1978 May 12 78-3: Accounting for costs to sell and rent, and initial rental operations of, real estate projects full-text: 1978 June 30 78-4
Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.
FASB Issues Standard Clarifying Investment Company Status and Accounting NORWALK, Conn.--(BUSINESS WIRE)-- The Financial Accounting Standards Board (FASB) today issued an Accounting Standards ...
Superseded by FASB Statement 96, para. 203(l), and FASB Statement 109, para. 286(o) 26. Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 13 Sept. 1978: None; 27. Accounting for a Loss on a Sublease—an interpretation of FASB Statement No. 13 and APB Opinion No. 30 ...
Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, and airlines) and provides specific guidance on matters not addressed by FASB or the Governmental Accounting Standards Board (GASB). Statements of Position, which provides guidance on financial reporting topics until the ...
The FASB established the Investor Task Force (ITF) in 2005, which was an advisory resource that provided the Board with sector expertise and specific insights from the professional investment community on relevant accounting issues. [30] The FASB then implemented SFAS 157 which established new standards for disclosure regarding fair value ...
Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.