Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others 133Īccounting for Derivative Instruments and Hedging Activities-Deferral of the Effective Date of FASB Statement No. 63, 89, and 121Īccounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 13, and Technical CorrectionsĪccounting for the Impairment or Disposal of Long-Lived AssetsĪccounting for Asset Retirement ObligationsĪccounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 4, 44, and 64, Amendment of FASB Statement No. 9Īccounting for Costs Associated with Exit or Disposal Activities 123Īcquisitions of Certain Financial Institutions-an amendment of FASB Statements No. 87, 88, and 106Īccounting for Certain Financial Instruments with Characteristics of both Liabilities and EquityĪmendment of Statement 133 on Derivative Instruments and Hedging ActivitiesĪccounting for Stock-Based Compensation-Transition and Disclosure-an amendment of FASB Statement No. 132 (revised 2003) (Superseded)Įmployers' Disclosures about Pensions and Other Postretirement Benefits-an amendment of FASB Statements No. 29Īccounting for Real Estate Time-Sharing Transactions-an amendment of FASB Statements No. 123 (revised 2004) (Superseded)Įxchanges of Nonmonetary Assets-an amendment of APB Opinion No. 133 and 140Īccounting Changes and Error Corrections-a replacement of APB Opinion No. 140Īccounting for Certain Hybrid Financial Instruments-an amendment of FASB Statements No. 87, 88, 106, and 132(R)Īccounting for Servicing of Financial Assets-an amendment of FASB Statement No. 115Įmployers' Accounting for Defined Benefit Pension and Other Postretirement Plans-an amendment of FASB Statements No. The Fair Value Option for Financial Assets and Financial Liabilities-Including an amendment of FASB Statement No. Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No.
The Hierarchy of Generally Accepted Accounting Principlesĭisclosures about Derivative Instruments and Hedging Activities-an amendment of FASB Statement No. 142Īccounting for Financial Guarantee Insurance Contracts-an interpretation of FASB Statement No.
Not-for-Profit Entities: Mergers and Acquisitions-Including an amendment of FASB Statement No. 46(R)Īccounting for Transfers of Financial Assets-an amendment of FASB Statement No. The FASB Accounting Standards Codification ® and the Hierarchy of Generally Accepted Accounting Principles-a replacement of FASB Statement No. Issued since the EITF's inception in 1984-Full Text ĮITF Abstracts-Appendix D-Other Technical Matters View EITF Abstracts (Updated as of June 18, 2009) Statements of Financial Accounting Standards Issued since the FASB's inception in 1973 Content copyrighted by Financial Accounting Foundation may not be 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. The FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts available at this website may be used only for individual personal non-commercial purposes-you may print one copy for such use.Ĭopyright © by Financial Accounting Foundation. If you provide a link to the Pronouncements and/or EITF Abstracts, you may not link to the individual Pronouncements or EITF Abstracts-you must link to this page, so that visitors may understand the requirements and conditions for use of the Pronouncements and EITF Abstracts as posted at this website.
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Extinguished bonds statement of cashflows full#
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