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Request Copyright Permission Ansehen FASB Pronouncements Seit Beginn der FASB-Entstehung im Jahr 1973 Statements of Financial Accounting Standards Statement Nr. 159 (ersetzt) Fair Value Option für finanzielle Vermögenswerte und finanzielle Verbindlichkeiten mdashInklusive einer Änderung der FASB-Erklärung Nr. 115 (Emissionstag 0207) Geändert Wie ausgegeben Zusammenfassung Status Statement Nr. 158 (ersetzt) Arbeitgeber Rechnungslegung für leistungsorientierte Pension und andere Nachsorge Plansmdashan Änderung der FASB Statements Nr. 87, 88, 106 und 132 (R) (Ausgabetag 0906) In der geänderten Form Zusammenfassung Status Statement Nr. 132 (überarbeitet 2003) (ersetzt) Arbeitgeber Angaben zu Pensionen und sonstigen Vorsorgeverpflichtungen mdashan Änderung der FASB-Statements Nr. 87, 88 und 106 (Ausgabetag 1203) in der jeweils geltenden Fassung Statut Nr. 147 (Erlöscht) Bestimmte Finanzinstitute mdashan Änderung der FASB-Erklärungen Nr. 72 und 144 und FASB-Interpretation Nr. 9 (Emissionstag 1002) In der Fassung des Auszugs Zusammenfassung Statuserklärung Nr. 140 (ersetzt) Bilanzierung von Transfers und Instandhaltung von finanziellen Vermögenswerten und Erlöschen von Verbindlichkeiten-a Ersatz von FASB Statement Nr 125 (Stand 900) als Nr für Derivative Instruments Accounting 137 (Abgelöst) in der Ausgabe Zusammenfassung Status Statement Geänderte und Absicherungs ActivitiesmdashDeferral am Tag des Inkrafttretens des FASB Statement Nr 133mdashan Änderung der FASB Statement No. 133 ( Ausgabetag 699) in der Fassung wie verausgabt Stand Statement No. 134 (Abgelöste) Bilanzierung von Mortgage-Backed Securities Rück nach der Verbriefung von Hypothekendarlehen zur Veräußerung gehalten durch eine Hypothekenbank Enterprisemdashan Änderung von FASB Statement Nr 65 (Stand 1098) As Geänderte Fassung des Statement-Nr. 132 (überarbeitet 2003) (ersetzt) Arbeitgeber Angaben zu Pensionen und anderen Vorsorgeleistungen mdashan Änderung der FASB-Erklärungen Nr. 87, 88 und 106 (Ausgabetag 1203) In der geänderten Fassung Zusammenfassung Statuserklärung Nr. 127 (Ersetzt) Aufschub des Inkrafttretens bestimmter Bestimmungen der FASB - Statement Nr. 125mdashan Änderung des FASB - Statements Nr. 125 (Ausgabetag 1296) Ausgestellt Zusammenfassung Statement - Nr. 120 (ersetzt) Bilanzierung und Berichterstattung von Gegenseitigkeitsversicherungsunternehmen und Versicherungsunternehmen für bestimmte Long-Duration Teilnehmende Contractsmdashan Änderung der FASB-Erklärungen 60, 97 und 113 und Interpretation Nr. 40 (Ausgabetag 195) In der geänderten Fassung der Zusammenfassung Statement-Nr. 118 (ersetzte) Rechnungslegung durch Kreditgeber für eine Wertminderung eines Darlehens - Income Anerkennung und Disclosuresmdashan Änderung der FASB Statement Nr 114 (Ausgabetag 1094) in der Fassung wie verausgabt Zusammenfassung Status Statement No. 108 (Abgelöst) Accounting for Income Taxes-Stundung am Tag des Inkrafttretens des FASB Statement Nr 96mdashan Änderung von FASB Statement Nr. 96 (Ausgabetag 1291) Wie ausgegeben Zusammenfassung Status Statement Nr. 105 (ersetzt) Offenlegung von Informationen über Finanzinstrumente mit außerbilanziellen Risiken und Finanzinstrumenten mit Kreditrisikokonzentration (Emissionstag 390) Nr. 104 (Ersetzt) Kapitalflussrechnung-Netto-Berichterstattung bestimmter Einzahlungen und Barzahlungen und Klassifizierung von Cashflows aus Sicherungsgeschäften mdashan Änderung des FASB-Statements Nr. 95 (Ausgabetag 1289) in der jeweils geltenden Fassung Statement No. 103 (Ersetzt) Bilanzierung von Ertragsteuern-Abgrenzung des Inkrafttretens des FASB-Statements Nr. 96mdashan Änderung des FASB-Statements Nr. 96 (Ausgabetag 1289) Ausgegeben Status Statement Nr. 102 (ersetzt) Kapitalflussrechnung - Freistellung bestimmter Unternehmen und Klassifizierung von Geldströmen aus bestimmten Wertpapieren, die für Resalemdashan erworben wurden Änderung des FASB-Statements Nr. 95 (Ausgabetag 289) In der jeweils gültigen Fassung des Statutes Nr. 100 (ersetzt) Bilanzierung von Ertragsteuern-Aufschub des Wirksamkeitszeitpunkts der FASB-Erklärung Nr. 96mdashan Änderung des FASB Statement Nr. 96 (Ausgabetag 1288) Ausgestellt Zusammenfassung Status Statement Nr. 99 (ersetzt) Aufschub des Inkrafttretens der Anerkennung von Abschreibungen durch gemeinnützige Organisationen mdashan Änderung des FASB Statement Nr. 93 ( Bilanzierung von Leasingverhältnissen: Sale-Leaseback-Transaktionen Einbeziehung von Immobilien, Verkaufstyp-Leasingverhältnissen, Definition der Leasinglaufzeit und Anfängliche direkte Kosten der Direktfinanzierung Leasesmdashan Änderung der FASB Statements Nr. 13, 66 und 91 sowie ein Rücktritt von FASB Statement Nr. 26 und Technical Bulletin Nr. 79-11 (Ausgabetag 588) in der jeweils gültigen Fassung des Statements Nr. 97 (ersetzt) Berichterstattung durch Versicherungsunternehmen für bestimmte Long-Duration-Verträge und für realisierte Gewinne und Verluste aus der Veräußerung von Anlagen (Ausgabetag 1287) In der jeweils gültigen Fassung des Konzernabschlusses Nr. 94 (ersetzte) Konsolidierung aller Mehrheitsbeteiligungen mdashan Änderung der ARB-Nr Nr. 91 (ersetzt) Rechnungslegung für nicht erstattungsfähige Gebühren und Kosten, die mit Ursprungseingang oder Erwerb von Darlehen assoziiert sind, mit den entsprechenden Änderungen von APB Opinion Nr. 18 und ARB Nr. 43, Kapitel 12 (Ausgabetag 1087) in der jeweils geltenden Fassung Und anfängliche direkte Kosten von Leasesmdashan Änderung der FASB-Statements Nr. 13, 60 und 65 sowie ein Rücktritt von FASB-Statement Nr. 17 (Ausgabetag 1286) in der jeweils geltenden Fassung des Konzernabschlusses Statement Nr. 90 (Wiedergutmachung) Absprüngen und Anrechnungsfaktoren für Pflanzen Costsmdashan Änderung des FASB Statement Nr 71 (Stand 1286) Wie für Siedlungen und Plankürzungen von leistungsorientierten Pensionsplänen wie verausgabt Zusammenfassung Status Statement No. 88 (Abgelöst) Die Arbeitgeber Accounting Geänderte und für Abfertigungen (Ausgabetag 1285 ) Erläuterung Nr. 85 (ersetzt) Ertragsbewertung zur Bestimmung, ob eine Wandelanleihe ein gemeinsamer Bestandteil ist Equivalentmdashan Änderungsantrag der APB-Stellungnahme Nr. 15 (Ausgabetag 385) Ausgegeben Statusbericht Nr. 83 (Ersetzt) Bezeichnung der AICPA - Richtlinien und Stellungnahmen zur Rechnungslegung von Maklern und Händlern in Wertpapieren, von Vorsorgeplänen für Arbeitnehmer und von Banken als bevorzugt für die Anwendung der Stellungnahme des APB 20 mdashan Änderungsantrag FASB - Erklärung Nr. 32 und APB - Stellungnahme Nr. 30 und ein Rücktritt von FASB-Interpretation Nr. 10 (Ausgabetag 385) Ausgegebene Zusammenfassung Statuserklärung Nr. 82 (ersetzt) Finanzberichterstattung und Preisänderung: Ausschluss bestimmter Angaben mdashan Änderung des FASB-Statements Nr. 33 (Ausgabetag 1184) 79 (ersetzt) Beseitigung bestimmter Angaben für Unternehmenszusammenschlüsse durch nicht öffentlich-rechtliche Unternehmen mdashan Änderungsantrag der APB Stellungnahme Nr. 16 (Ausgabetag 284) in der jeweils geltenden Fassung Statement Nr. 75 (ersetzt) Aufschub des Inkrafttretens bestimmter Rechnungslegungsanforderungen für die Pension Pläne der staatlichen und lokalen Regierung Unitsmdashan Änderung des FASB Statement Nr. 35 (Ausgabetag 1183) Wie ausgegeben Zusammenfassung Status Statement Nr. 73 (ersetzt) Berichterstattung eine Änderung in der Bilanzierung von Eisenbahn-Strukturen mdashan Änderung der APB Stellungnahme Nr. 20 (Ausgabetag 883 ) Ausgabe Nr. 72 (ersetzt) Rechnungslegung für bestimmte Akquisitionen von Banken oder Thrift Institutionen mdashan Änderung der APB Stellungnahme Nr. 17, eine Auslegung der APB Stellungnahmen 16 und 17 und eine Änderung der FASB Interpretation Nr. 9 (Ausgabetag 283) In der geänderten Fassung Summary Statement-Nr. 70 (ersetzt) Finanzberichterstattung und veränderte Preise: Fremdwährung Translationmdashan Änderung des FASB-Statements Nr. 33 (Ausgabetag 1282) Ausgegeben Status Statement Nr. 64 (Wiedergutmachung) Erlöschen von Schulden Hergestellt zu Sinking Fonds Requirementsmdashan Änderung der FASB Statement No. 4 (Stand 982) in der Ausgabe Zusammenfassung Status Statement No. 62 (Abgelöst) Kapitalisierung der Kosten in Situationen befriedigen, die bestimmte steuerbefreite Anleihen und bestimmte Geschenke und Grantsmdashan Änderung des FASB Statement Nr. 34 (Ausgabetag 682) In der geänderten Fassung Summary Statement-Nr. 59 (ersetzt) Aufschub des Inkrafttretens bestimmter Rechnungslegungsanforderungen für die Pensionspläne von Staat und Kommunal Unitsmdashan Änderung der FASB-Erklärung Nr. 35 (Emissionstag 482) Ausgegebene Zusammenfassung Statuserklärung Nr. 58 (ersetzt) Kapitalisierung von Zinskosten im Abschluss, die im Eigenkapital erfasste Anlagen enthalten Methodmdashan Änderung des FASB-Statements Nr. 34 (Ausgabetag 482) in der jeweils geltenden Fassung Summary Statement-Nr. 56 (ersetzt) Bezeichnung des AICPA-Leitfadens und des Lageplans (SOP) 81-1 des Auftragnehmer-Rechnungswesens und des SOP 81-2 für krankenhausbezogene Organisationen als bevorzugt für die Anwendung der APB-Stellungnahme 20mdashan Änderung des FASB-Statements Nr. 32 (Emissionstag Statement 282) in der Ausgabe Zusammenfassung Status No. 55 (Abgelöst) Feststellung, ob ein Cabrio Sicherheit ist ein Common Stock Equivalentmdashan Änderung von APB Opinion No. 15 (Stand 282) als Erklärung abgegeben Zusammenfassung Status No. 54 (Abgelöst) Financial Reporting und ändern (Fortsetzung) Bilanzierung von immateriellen Vermögenswerten von Motor Carriersmdashan Änderung von Kapitel 5 des ARB Nr. 43 und eine Interpretation der APB-Stellungnahmen 17 Und 30 (Emissionstag 1280) Wie ausgegeben Zusammenfassung Status Statement Nr. 41 (ersetzt) Finanzberichterstattung und Preisänderung: Sondervermögen - Erwerbsbeteiligung Real Estatemdasha Ergänzung zum FASB-Statement Nr. 33 (Ausgabetag 1180) 40 (ersetzt) Finanzberichterstattung und veränderte Preise: Sondervermögen - Timberlands und wachsende Timbermdasha-Ergänzung zum FASB-Statement Nr. 33 (Ausgabetag 1180) Ausgestellt Zusammenfassung Statement Nr. 39 (ersetzt) Finanzberichterstattung und Preisveränderung: Bergbau und Öl und Gasmdasha Ergänzung zum FASB Statement Nr. 33 (Emissionstag 1080) Wie ausgegeben Zusammenfassung Status Statement Nr. 32 (ersetzt) Spezialisierte Rechnungslegung und Berichterstattung Grundsätze und Praktiken in AICPA Stellungnahmen und Leitlinien für Buchhaltung und Wirtschaftsprüfung Mattersmdashan Änderung von APB Stellungnahme Nr. 20 (Ausgabetag 979) Ausgegebene Zusammenfassung Statuserklärung Nr. 27 (ersetzt) Klassifizierung von Erneuerungen oder Erweiterungen bestehender Verkaufstyp - oder Direktfinanzierung Leasesmdashan Änderung des FASB-Statements Nr. 13 (Emissionstag 579) Zusammenfassung Statement Nr. 25 Aussetzung bestimmter Rechnungslegungsanforderungen für Öl - und Gasproduktionsunternehmen mdashan Änderung des FASB-Statements Nr. 19 (Ausgabetag 279) in der jeweils geltenden Fassung Summary Statement Nr. 24 (ersetzte) Berichtswesen Segmentinformationen in den Abschlüssen, Präsentiert in einem anderen Unternehmen Financial Reportmdashan Änderung des FASB Statement Nr. 14 (Ausgabetag 1278) Wie ausgegeben Zusammenfassung Status Statement Nr. 22 (ersetzt) Änderungen in den Rückstellungen für Leasingverhältnisse aus Rückerstattungen von steuerbefreiten Debtmdashan Änderung von FASB-Statement Nr. 13 (Stand 678) As As Ausgestellt Zusammenfassung Status Statement No. 21 (Abgelöst) Aussetzung der Berichterstattung des Ergebnisses je Aktie und Segmentinformationen nach nicht-öffentliche Enterprisesmdashan Änderung von APB Opinion No. 15 und FASB Statement No. 14 (Stand 478 Geändert ) (Fortsetzung) Finanzberichtswesen für Segmente eines Unternehmens: Zwischenabschluss mdashan Änderung des FASB-Statements Nr. 14 (Emissionstag 1177) Wie ausgegeben Zusammenfassung Status Statement Nr. 9 (ersetzt) Bilanzierung von Erträgen Steuern: Öl - und Gasproduzierende GesellschaftenMdashan Änderung von APB-Stellungnahmen Nr. 11 und 23 (Emissionstag 1075) Ausgestellt Zusammenfassung Statement Nr. 8 (ersetzt) Bilanzierung der Fremdwährungsumrechnung und des Fremdwährungsabschlusses (Emissionstag 1075) Wie Ausgestellt Zusammenfassung Status Statement No. 3 (Abgelöst) Berichterstattung Bilanzierungsänderungen in Interim Financial Statementsmdashan Änderung von APB Opinion No. 28 (Stand 1274) in der Ausgabe Zusammenfassung Status Interpretation 45 (Abgelöst) Garanten Accounting und Angaben für Garantien, einschließlich indirekter Garantien Der Verschuldung von Othersmdashan Interpretation der FASB-Erklärungen Nr. 5, 57 und 107 und Rücktritt der FASB-Interpretation Nr. 34 (Ausgabetag 1102) In der geänderten Fassung Zusammenfassung Status Interpretation 42 (ersetzt) Bilanzierung von Vermögensübertragungen, for-Profit-Organisation gewährt Variance Powermdashan Interpretation des FASB Statement Nr 116 (Stand 996) in der Ausgabe Zusammenfassung Status Interpretation 41 (Abgelöst) Saldierung von Verbindlichkeiten im Zusammenhang mit bestimmten Repos und Reverse Agreementsmdashan Interpretation von APB Opinion No. 10 und einer Änderung Repurchase Der FASB-Interpretation Nr. 39 (Ausgabetag 1294) in der geänderten Fassung des Auszugs Summary Status Interpretation 40 (ersetzt) Anwendbarkeit allgemein anerkannter Rechnungslegungsgrundsätze für die gegenseitige Lebensversicherung und andere Unternehmen mdashan Interpretation der FASB-Statements Nr. 12, 60, 97 und 113 ( Ermittlung des Bewertungszeitpunkts für Aktienoptions-, Erwerbs - und Vergabepläne, die die Junior Stockmdashan-Interpretation der APB-Stellungnahme Nr. 25 (Emissionstag 884) betreffen, wie in der Zusammenfassung ausgelegt 37 (ersetzt) Buchhaltung für Übersetzungsanpassungen beim Verkauf eines Teils einer Investition in eine ausländische Entitymdashan - Interpretation des FASB - Statements Nr. 52 (Ausgabetag 783) In der geänderten Fassung Zusammenfassung Status Interpretation 36 (ersetzte) Bilanzierung der Explorationsbohrungen im Rahmen der Ende einer Periodmdashan-Interpretation des FASB-Statements Nr. 19 (Ausgabetag 1081) In der geänderten Fassung des Auszugszusammenfassungsstatus Interpretation 35 (ersetzte) Kriterien für die Anwendung der Equity-Methode für die Bilanzierung von Anlagen in der gemeinsamen Aktienmdashan-Interpretation der APB-Stellungnahme Nr. 18 (Emissionstag Wie Wie Interpretation Veröffentlichung Zusammenfassung Status Geänderte 581) 34 (Abgelöst) Offenlegung der indirekten Garantien für Verpflichtungen von Othersmdashan Interpretation von FASB Statement No. 5 (Stand 381) in der Ausgabe Zusammenfassung Status Interpretation 33 (Abgelöst) Anwenden von FASB Statement No. 34 zu Öl Und Gasproduktion Operationen, die von den vollen Kosten Methodmdashan Interpretation von FASB Statement Nr. 34 (Ausgabetag 880) in der geänderten als Zusammenfassung Zusammenfassung Status Interpretation 32 (ersetzte) Anwendung von Prozentsatz Einschränkungen in der Anerkennung von Investment Tax Creditmdashan Interpretation der APB Stellungnahmen 2, 4 , Und 11 (Emissionstag 380) Wie ausgegeben Zusammenfassung Status Interpretation 31 (ersetzt) Behandlung von Aktienkompensationsplänen in EPS Computationsmdashan Interpretation der APB Stellungnahme Nr. 15 und eine Änderung der FASB Interpretation Nr. 28 (Ausgabetag 280) als ausgegeben Zusammenfassung Status Interpretation 30 (Abgelöst) Bilanzierung von Unfreiwillige Umwandlungen von Nonmonetary Assets zur Währungs Assetsmdashan Interpretation von APB Opinion No. 29 (Stand 979) As As Ausgestellt Zusammenfassung Status Interpretation Geänderte 29 (Abgelöst) Berichterstattung Realisierung von Steuervorteilen auf der Veräußerung von Anlagen in bestimmten Tochtergesellschaften und Andere lnvesteesmdashan Interpretation der APB-Stellungnahmen Nr. 23 und 24 (Ausgabetag 279) Wie ausgegeben Zusammenfassung Status Interpretation 28 (ersetzte) Buchhaltung für Stock Appreciation Rights und andere variable Aktienoption oder Award Plansmdashan Interpretation der APB Stellungnahmen Nr. 15 und 25 (Emission Datum 1278) In der geänderten Fassung Summary Status Interpretation 26 (ersetzt) Bilanzierung des Erwerbs eines Leasingvermögens durch den Mieter während der Laufzeit der Leasemdaschan-Interpretation des FASB-Statements Nr. 13 (Ausgabetag 978) In der geänderten Fassung Zusammenfassung Status Interpretation 25 ( Abgelehnt) Rechnungslegung für eine nicht genutzte Investmentsteuer Creditmdashan Interpretation der APB-Stellungnahmen Nr. 2, 4, 11 und 16 (Ausgabetag 978) Wie ausgegeben Zusammenfassung Status Interpretation 23 (ersetzte) Leasingverhältnisse bestimmter Immobilien im Besitz einer Regierungseinheit oder Authoritymdashan Interpretation von FASB-Erklärung Nr. 13 (Emissionstag 878) In der geänderten Fassung Summary Status Interpretation 22 (Wiedergutmachung) Anwendbarkeit der unbegrenzten Umkehrkriterien für den Zeitplan Differencesmdashan Interpretation der APB-Stellungnahmen Nr. 11 und 23 (Ausgabetag 478) Ausgegeben Status Interpretation 20 (Ersetzt ) Berichterstattung Bilanzierungsänderungen unter AICPA Statements von Positionmdashan Interpretation von APB Opinion No. 20 (Stand 1177) in der Ausgabe der Status-19 (Abgelöste) Mieter Garantie der Restwert von Leasing Propertymdashan Interpretation des FASB Statement No. 13 (Stand 1077) In der geänderten Fassung des Statuts Nr. 8 (Ausgabetag 277) Ausgegeben Status-Interpretation 16 (ersetzte) Klarstellung von Definitionen und Bilanzierung von marktfähigen Eigenkapitalinstrumenten Wertpapiere, die Nonmarketablemdashan werden Interpretation der FASB-Erklärung Nr. 12 (Ausgabetag 277) Ausgegeben Status-Interpretation 15 (Wiedergutmachung) Übersetzung der unamortisierten Richtlinienerwerbkosten durch eine Lebensversicherung Companymdashan Interpretation der FASB-Erklärung Nr. 8 (Ausgabetag 976) der Status Interpretation 13 (Abgelöst) Konsolidierung eines Mutter - und Tochterunternehmen mit unterschiedlichen Bilanz Datesmdashan Interpretation des FASB Statement No. 12 (Stand 976) in der Ausgabe der Status-12 (Abgelöst) Bilanzierung von vorher festgelegten Allowance Accountsmdashan Interpretation des FASB Statement Nr 12 (Stand 976) in der Ausgabe der Status-11 (Abgelöst) Marktwertänderungen nach dem Bilanz Datemdashan Interpretation des FASB Statement No. 12 (Stand 976) in der Ausgabe der Status-10 (Abgelöst) Anwendung von FASB Statement No. 12 Auf persönliche Finanzausweise mdashan Interpretation der FASB-Erklärung Nr. 12 (Ausgabetag 976) Ausgegeben Status-Interpretation 9 (ersetzt) APB-Stellungnahmen Nr. 16 und 17 anwenden Wenn eine Spar - und Darlehensvereinigung oder eine ähnliche Einrichtung in einem Unternehmenszusammenschluss erworben wird Durch den Kauf Methodmdashan Interpretation der APB-Stellungnahmen Nr. 16 und 17 (Ausgabetag 276) In der geänderten Form Stand Status Interpretation 8 (ersetzt) Klassifizierung einer kurzfristigen Verpflichtung getauscht, bevor sie durch eine langfristige Securitymdashan Interpretation der FASB Statement ersetzt werden Anwendung des FASB-Statements Nr. 7 im Jahresabschluss der Gründungsgesell - schaft mdashan-Interpretation des FASB-Statements Nr. 7 (Emissionstag 1075) In der geänderten Fassung des Statut-Interpretationsvorschlags 6 (Emissionstag 176) (Ersetzt) Anwendbarkeit der FASB-Erklärung Nr. 2 auf Computer Softwaremdashan Interpretation der FASB-Erklärung Nr. 2 (Ausgabedatum 275) In der geänderten Fassung als Stand der Interpretation 5 (ersetzt) Anwendbarkeit der FASB-Erklärung Nr. 2 auf die Entwicklungsstufe Unternehmen mdashan Interpretation der FASB Statement No. 2 (Stand 275) in der Ausgabe der Status-4 (Abgelöst) Anwendbarkeit von FASB Statement No. 2 auf Unternehmenszusammen entfielen durch den Kauf Methodmdashan Interpretation von FASB Statement No. 2 (Stand 275) in der Fassung wie verausgabt der Status - 3 (ersetzt) Bilanzierung der Kosten der Pensionspläne Vorbehaltlich des Employee Retirement Income Security Act von 1974mdashan Interpretation der APB Stellungnahme Nr. 8 (Ausgabetag 1274) Ausgestellt Status Interpretation 2 (ersetzt) Interessante Zinsen auf Debt Arrangements Gemäss dem Federal Insolvenz Actmdashan Interpretation der APB Stellungnahme Nr. 21 (Ausgabetag 674) Ausgegeben Status FSP APB 14-1mdashAkreditierung für Wandelschuldverschreibungen, die in Bar bei der Umrechnung beglichen werden können (einschließlich Teilzahlungen aus Barausgleich) (Ausgegeben am 9. Mai 2008 ) Volltextstatus FSP APB 18-1mdashBeteiligung durch einen Anleger für seinen anteiligen Anteil des kumulierten sonstigen Gesamtergebnisses eines Investees Nach der Equity-Methode nach APB-Stellungnahme Nr. 18 bei Verlust eines signifikanten Einflusses (ersetzt) (Emissionstag 12. Juli 2005) Volltext-Status FSP FAS 13-1mdashAccounting für Mietkosten während der Bauzeit (Abgelöst) (Ausgabe Datum 6. Oktober geleistete Zahlungen, 2005) Volltext-Status FSP FAS 13-2mdashAccounting für einen Wechsel oder prognostizierten Entwicklung der Zeitpunkt der Cash Flow zu den Ertragsteuern von einem Leveraged Lease-Transaktion generiert (Abgelöst) (Stand 13. Juli 2006) Volltext-Status FSP FAS 97-1mdashSituations in wodurch die Paragraphen 17 (b) und 20 des FASB Statement Nr 97, Rechnungslegung Von Versicherungsunternehmen für bestimmte Long-Duration-Verträge und für realisierte Gewinne und Verluste aus der Veräußerung von Vermögenswerten, Erlaubnis oder Erwerb einer uneinbringlichen Ertragsverpflichtung (Ausgegeben am 18. Juni 2004) Volltextstatus FSP FAS 106-2mdashAccounting und (Ausgegeben am 19. Mai 2004) Volltextstatus FSP FAS 107-1 und APB 28-1mdashInterim Angaben zum beizulegenden Zeitwert von Finanzinstrumenten (ersetzt) (Fortsetzung) (Fortsetzung) Ausgabedatum 9. April 2009) Volltextstatus FSP FAS 109-1mdashAnwendung des FASB-Statements Nr. 109, Bilanzierung von Ertragsteuern, zur Steuerabzugsqualifikation für qualifizierte Produktionsaktivitäten Nach dem American Jobs Creation Act von 2004 (ersetzt) (Emissionstag 21. Dezember 2004) Volltextstatus FSP FAS 109-2mdashAccounting and Disclosure Guidance für die ausländische Einkommensrückführungsverpflichtung im Rahmen des American Jobs Creation Act von 2004 (ersetzt am 21. Dezember 2004) Volltextstatus FSP FAS 115-1 und FAS 124-1mdashDie Bedeutung der sonstigen befristeten Wertminderung und ihrer Anwendung auf bestimmte Anlagen (Ausgegeben am 3. November 2005) Volltextstatus FSP FAS 115-2 und FAS 124-2mdashRecognition and Presentation of Other-Than-Temporary Wertminderungen (Ausgegeben am 9. April 2009) Volltextstatus FSP FAS 117-1mdashVoraussetzungen von gemeinnützigen Organisationen: Net Asset Classification of Funds Vorbehaltlich einer Enabled Version des Uniform Umgekehrten Managements des Institutional Funds Act und Enhanced Offenlegungen für All-Endowment-Fonds (Ausgegeben am 06. August 2008) Volltextstatus FSP FAS 123 (R) -1mdashKlassifizierung und Bewertung von freistehenden Finanzinstrumenten, die ursprünglich im Rahmen von FASB - (Ausgabedatum 31. August 2005) Volltextstatus FSP FAS 123 (R) -2mdashPraktische Unterbringung zum Antrag des Erteilungsdatums gemäß FASB-Statement Nr. 123 (R) (Ausgegeben am 18. Oktober 2005) Volltextstatus FSP FAS 123 (R) -3mdashTransitionswahl im Zusammenhang mit der Bilanzierung der steuerlichen Auswirkungen von aktienbasierten Vergütungen (Ausgegeben am 10. November 2005) Volltextstatus FSP FAS 123 (R) -4mdashKlassifizierung der Optionen und (Ausgegeben am 3. Februar 2006) Volltextstatus FSP FAS 123 (R) -5MdashAmendment von FASB-Mitarbeitern Position FAS 123 (R) - Vergleichbare Instrumente, die eine Barausgleichszahlung bei Eintritt eines bedingten Ereignisses ermöglichen (Ausgegeben am 10. Oktober 2006) Volltextstatus FSP FAS 123 (R) -6mdashTechnische Korrekturen des FASB-Statements Nr. 123 (R) (Ausgegeben am 20. Oktober 2006) Volltextstatus FSP FAS 126 -1mdashApplicability bestimmter Angaben und Zwischenberichterstattung Anforderungen an Die Schuldner für Conduit Schuldverschreibungen (Abgelöste) (Stand 25. Oktober 2006) Volltext-Status FSP FAS 129-1mdashDisclosure Anforderungen unter FASB Statement Nr 129 im Zusammenhang mit Bedingt Wandelanleihen (Abgelöst) ( Stand 9. April 2004) Volltext-Status FSP FAS 132 (R) -1mdashEmployersrsquo Angaben zu den Anwartschaftsplanvermögen (Abgelöst) (Stand 30. Dezember 2008) Volltext-Status FSP FAS 133-1 und FIN 45-4mdashDisclosures über die Credit Derivate und bestimmte Garantien: Änderung der FASB-Erklärung Nr. 133 und FASB-Interpretation Nr. 45 und Klarstellung des Inkrafttretens der FASB-Erklärung Nr. 161 (Ausgegeben am 12. September 2008) Volltextstatus FSP FAS 140-1mdashAccounting (Ausgegeben am 14. April 2003) Volltextstatus FSP FAS 140-2mdashKlärung der Anwendung der §§ 40 (b) und 40 (c) Abs FASB-Statement Nr. 140 (ersetzt) (Ausgabetag 9. November 2005) Volltext Status FSP FAS 140-3mdashKonto für Transfers von finanziellen Vermögenswerten und Rückkauffinanzierungen (ersetzt am 20. Februar 2008) Als Geänderter Volltext Status FSP FAS 140-4 und FIN 46 (R) -8mdashGeschäfte von öffentlichen Körperschaften zu Transaktionen von finanziellen Vermögenswerten und Beteiligungen an Unternehmen mit variabler Verzinsung (ausgegeben am 11. Dezember 2008) Volltextstatus FSP FAS 141-1 und FAS 142-1mdashInteraktion der FASB-Statements Nr. 141 und Nr. 142 und EITF Ausgabe Nr. 04-2 (ersetzt) (Emissionsdatum 30. April 2004) Als Geänderter Volltext Status FSP FAS 141 (R) -1mdashAccounting für erworbene Vermögenswerte und Verbindlichkeiten (Ausgegeben am 1. April 2009) Volltextstatus FSP FAS 142-2mdashAnwendung des FASB-Statements Nr. 142 zu den öl - und gasproduzierenden Einheiten (Ausgegeben am 2. September 2009) , 2004) Volltext-Status FSP FAS 142-3mdashDetermination der Nutzungsdauer der immateriellen Vermögenswerte (Abgelöst) (Stand 25. April 2008) Volltext-Status FSP FAS 143-1mdashAccounting für Elektronik-Altgeräten Obligations (Abgelöst) (Stand 8. Juni , 2005) Volltextstatus FSP FAS 144-1mdashBestimmung der Kostenbasis für fremdvermietete Vermögenswerte nach FASB-Statement Nr. 15 und die bislang gemäß § 37 FASB-Statement Nr. 144 (ersetzte) Bewertung (Ausgabetag 11. November 2003) gemeldete Bewertung der kumulierten Verluste ) Volltextstatus FSP FAS 146-1mdashBestimmung Ob ein in Verbindung mit einer Exit - oder Veräußerungsleistung angebotener einmaliger Kündigungsvorgang im Wesentlichen eine Verbesserung einer laufenden Leistungsvereinbarung ist (ersetzt) (Ausgabetag 3. September 2003) Volltext der Status FSP FAS 150-1mdashIssuers Accounting für freistehende Finanzinstrumente besteht aus mehr als eine Option oder Stürmer Vertrag verkörpernden Verpflichtungen aus FASB Statement No. 150 (Abgelöst) (Stand 16. Oktober 2003) Volltext-Status FSP FAS 150-2mdashAccounting für Tilgungsverpflichtung Anteile, die eine Rückzahlung durch Zahlung eines Betrages verlangen, der vom Buchwert dieser Anteile nach FASB abweicht. Erläuterung Nr. 150 (ersetzt) (Ausgabetag 16. Oktober 2003) Volltext Status FSP FAS 150-3mdashEffective Date, Disclosures and Transition for Mandatorily Einlösbar Finanzinstrumente bestimmter nicht-öffentliche Stellen, und bestimmte Tilgungsverpflichtung nicht beherrschenden Anteile unter FASB Statement No. 150 (Abgelöst) (Stand 7. November 2003) in der Fassung Volltext-Status FSP FAS 150-4mdashIssuers Accounting für Mitarbeiterbeteiligungsmodelle unter FASB Statement Nr (Ausgabetag 7. November 2003) Volltextstatus FSP FAS 150-5mdashIssuers Rechnungslegung gemäß § 150 für freistehende Optionsscheine und andere ähnliche Instrumente für rückzahlbare (ersetzte) Anteile (Ausgabetag 29. Juni 2005) Volltext der Status FSP FAS 157-1mdashApplication von FASB Statement Nr 157 bis FASB Statement No. 13 und andere Rechnungslegungs Das Fair Value Measurements Adresse zum Zwecke der Leasingklassifizierung oder Messung unter Rechnung 13 (Abgelöst) (Stand 14. Februar 2008) in der geänderten Fassung Volltextstatus FSP FAS 157-3mdashBestimmen des beizulegenden Zeitwerts eines finanziellen Vermögenswertes, wenn der Markt für diesen Vermögenswert nicht aktiv ist (Ausgegeben am 10. Oktober 2008) Volltextstatus FSP FAS 157-4mdashBestimmen des Fair Value Wenn Volumen und Level (Fassung vom 9. April 2009) Volltextstatus FSP FAS 158-1mdashKonformieren von Änderungen der Abbildungen in den FASB-Statements Nr. 87, Nr. 88 (Ausgabedatum 21. Februar 2007) Volltextstatus FSP FIN 45-1mdashBuchung für die Verletzung von Urheberrechtsverletzungen gemäß FASB-Interpretation Nr. 45 (ersetzt) (Fortsetzung) Issue Date June 11, 2003) Full Text Status FSP FIN 45-2mdashWhether FASB Interpretation No. 45 Provides Support for Subsequently Accounting for a Guarantors Liability at Fair Value (Superseded) (Issue Date December 10, 2003) Full Text Status FSP FIN 45- 3mdashApplication of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its Owners (Superseded) (Issue Date November 10, 2005) Full Text Status FSP FIN 46(R)-1mdashReporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (revised December 2003) (Superseded) (Superseded) (Issue Date February 12, 2004) Full Text Status FSP FIN 46(R)-2mdashCalculation of Expected Losses under FASB Interpretation No . 46 (revised December 2003) (Superseded) (Issue Date February 12, 2004) Full Text Status FSP FIN 46(R)-3mdashEvaluating Whether, as a Group, the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entitys Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (revised December 2003) (Superseded) (Issue Date February 12, 2004) Full Text Status FSP FIN 46(R)-4mdashTechnical Correction of FASB Interpretation No . 46 (revised December 2003) Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21 (Superseded) (Issue Date April 30, 2004) Full Text Status FSP FIN 46(R)-5mdashImplicit Variable Interests under FASB Interpretation No. 46 (revised December 2003) (This FSP is applicable to both nonpublic and public reporting enterprises. This issue commonly arises in leasing arrangements among related parties, and in other types of arrangements involving related parties and previously unrelated parties.) (Superseded) (Issue Date March 3, 2005) Full Text Status FSP FIN 46(R)-6mdashDetermining the Variability to Be Considered in Applying FASB Interpretation No. 46(R) (Superseded) (Issue Date April 13, 2006) Full Text Status FSP FIN 46(R)-7mdashApplication of FASB Interpretation No. 46(R) to Investment Companies (Superseded) (Issue Date May 11, 2007) Full Text Status FSP FIN 48-1mdashDefinition of Settlement in FASB Interpretation No. 48 (Issue Date May 2, 2007) Full Text Status FSP FIN 48-2mdashEffective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises (Superseded) (Issue Date February 1, 2008) As Amended Full Text Status FSP FIN 48-3mdashEffective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises (Superseded) (Issue Date December 30, 2008) Full Text Status FSP FTB 85-4-1mdashAccounting for Life Settlement Contracts by Third-Party Investors (Superseded) (Issue Date March 27, 2006) Full Text Status FSP EITF 85-24-1mdashApplication of EITF Issue No. 85-24 When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third Parties (Superseded) (Issue Date March 11, 2005) Full Text Status FSP EITF 99-20-1mdashAmendments to the Impairment Guidance of EITF Issue No. 99-20 (Superseded) (Issue Date January 12, 2009) Full Text Status FSP EITF 00-19-2mdashAccounting for Registration Payment Arrangements (Superseded) (Issue Date December 21, 2006) Full Text Status FSP EITF 03-6-1mdashDetermining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities (Superseded) (Issue Date June 16, 2008) Full Text Status FSP AAG INV-1 and SOP 94-4-1mdashReporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension Plans (Superseded) (Issue Date December 29, 2005) Full Text Status FSP AUG AIR-1mdashAccounting for Planned Major Maintenance Activities (Superseded) (Issue Date September 8, 2006) Full Text Status FSP SOP 78-9-1mdashInteraction of AICPA Statement of Position 78-9 and EITF Issue No. 04-5 (Issue Date July 14, 2005) Full Text Status FSP SOP 90-7-1mdashAn Amendment of AICPA Statement of Position 90-7 (Superseded) (Issue Date April 24, 2008) Full Text Status FSP SOP 94-3-1 and AAG HCO-1mdashOmnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations (Superseded) (Issue Date May 19, 2008) Full Text Status FSP SOP 94-6-1mdashTerms of Loan Products That May Give Rise to a Concentration of Credit Risk (Superseded) (Issue Date December 19, 2005) Full Text Status FSP FAS 106-1mdashAccounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (Superseded) (Issue Date January 12, 2004) (Superseded by FSP FAS 106-2, paragraph 2) Full Text Status FSP FIN 46-1mdashApplicability of FASB Interpretation No. 46 to Entities Subject to the AICPA Audit and Accounting Guide, Health Care Organizations (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-2mdashReporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-3mdashApplication of Paragraph 5 of FASB Interpretation No. 46 When Variable Interests in Specified Assets of a Variable Interest Entity Are Not Considered Interests in the Entity under Paragraph 12 of Interpretation 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-4mdashTransition Requirements for Initial Application of FASB Interpretation No. 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-5mdashCalculation of Expected Losses under FASB Interpretation No. 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-6mdashEffective Date of FASB Interpretation No. 46 (Superseded) (Issue Date October 9, 2003) (Updated December 24, 2003) Full Text Status FSP FIN 46-7mdashExclusion of Certain Decision Maker Fees from Paragraph 8(c) of FASB Interpretation No. 46 (Superseded) (Issue Date November 26, 2003) (Updated February 12, 2004) Full Text Status FSP FIN 46-8mdashEvaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entitys Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (Superseded) (Issue Date December 19, 2003) (Updated as of December 24, 2003) Full Text Status FSP EITF 00-19-1mdashApplication of EITF Issue No. 00-19 to Freestanding Financial Instruments Originally Issued as Employee Compensation (Superseded) (Issue Date May 31, 2005) (Superseded by FSP FAS 123(R)-1) Full Text Status FSP EITF 03-1-1mdashEffective Date of Paragraphs 10ndash20 of EITF Issue No. 03-1 (Superseded) (September 30, 2004) (Superseded by FSP FAS 115-1124-1, paragraph 5) Full Text Status Technical Bulletin 01-1 (Superseded) Effective Date for Certain Financial Institutions of Certain Provisions of Statement 140 Related to the Isolation of Transferred Financial Assets (Issue Date 701) As Amended As Issued Status Technical Bulletin 97-1 (Superseded) Accounting under Statement 123 for Certain Employee Stock Purchase Plans with a Look-Back Option (Issue Date 1297) As Amended As Issued Status Technical Bulletin 94-1 (Superseded) Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring (Issue Date 494) As Amended As Issued Status Technical Bulletin 87-1 (Superseded) Accounting for a Change in Method of Accounting for Certain Postretirement Benefits (Issue Date 487) As Issued Status Technical Bulletin 86-1 (Superseded) Accounting for Certain Effects of the Tax Reform Act of 1986 (Issue Date 1086) As Issued Status Technical Bulletin 85-6 (Superseded) Accounting for a Purchase of Treasury Shares and Costs Incurred in Defending against a Takeover Attempt (Issue Date 1285) As Amended As Issued Status Technical Bulletin 85-1 (Superseded) Accounting for the Receipt of Federal Home Loan Mortgage Corporation Participating Preferred Stock (Issue Date 385) As Amended As Issued Status Technical Bulletin 84-3 (Superseded) Accounting for the Effects of the Tax Reform Act of 1984 on Deferred Income Taxes of Stock Life Insurance Enterprises (Issue Date 984) As Issued Status Technical Bulletin 84-2 (Superseded) Accounting for the Effects of the Tax Reform Act of 1984 on Deferred Income Taxes Relating to Domestic International Sales Corporations (Issue Date 984) As Issued Status Technical Bulletin 84-1 (Superseded) Accounting for Stock Issued to Acquire the Results of a Research and Development Arrangement (Issue Date 384) As Amended As Issued Status Technical Bulletin 83-1 (Superseded) Accounting for the Reduction in the Tax Basis of an Asset Caused by the Investment Tax Credit (Issue Date 783) As Issued Status Technical Bulletin 82-2 (Superseded) Accounting for the Conversion of Stock Options into Incentive Stock Options as a Result of the Economic Recovery Tax Act of 1981 (Issue Date 382) As Issued Status Technical Bulletin 81-2 (Superseded) Accounting for Unused Investment Tax Credits Acquired in a Business Combination Accounted for by the Purchase Method (Issue Date 281) As Issued Status Technical Bulletin 81-1 (Superseded) Disclosure of Interest Rate Futures Contracts and Forward and Standby Contracts (Issue Date 281) As Issued Status Technical Bulletin 79-19 (Superseded) Investors Accounting for Unrealized Losses on Marketable Securities Owned by an Equity Method Investee (Issue Date 1279) As Amended As Issued Status Technical Bulletin 79-18 (Superseded) Transition Requirement of Certain FASB Amendments and Interpretations of FASB Statement No. 13 (Issue Date 1279) As Amended As Issued Status Technical Bulletin 79-17 (Superseded) Reporting Cumulative Effect Adjustment from Retroactive Application of FASB Statement No. 13 (Issue Date 1279) As Amended As Issued Status Technical Bulletin 79-16 (Superseded) Effect of a Change in Income Tax Rate on the Accounting for Leveraged Leases (Issue Date 1279) As Issued Status Technical Bulletin 79-8 (Superseded) Applicability of FASB Statements 21 and 33 to Certain Brokers and Dealers in Securities (Issue Date 1279) As Issued Status Technical Bulletin 79-7 (Superseded) Recoveries of a Previous Writedown under a Troubled Debt Restructuring Involving a Modification of Terms (Issue Date 1279) As Issued Status Technical Bulletin 79-5 (Superseded) Meaning of the Term quotCustomerquot as It Applies to Health Care Facilities under FASB Statement No. 14 (Issue Date 1279) As Amended As Issued Status EITF 08-5 (Superseded) Issuers Accounting for Liabilities Measured at Fair Value with a Third-Party Credit Enhancement Full Text EITF 08-8 (Superseded) Accounting for an Instrument (or an Embedded Feature) with a Settlement Amount That Is Based on the Stock of an Entitys Consolidated Subsidiary Full Text EITF 07-2 (Superseded) Accounting for Convertible Debt Instruments That Are Not Subject to the Guidance in Paragraph 12 of APB Opinion No. 14 Full Text EITF 07-3 (Superseded) Accounting for Nonrefundable Advance Payments for Goods or Services Received for Use in Future Research and Development Activities Full Text EITF 07-4 (Superseded) Application of the Two-Class Method under FASB Statement No. 128 to Master Limited Partnerships Full Text EITF 07-5 (Superseded) Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entitys Own Stock Full Text EITF 07-6 (Superseded) Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause Full Text EITF 06-1 (Superseded) Accounting for Consideration Given by a Service Provider to Manufacturers or Resellers of Equipment Necessary for an End-Customer to Receive Service from the Service Provider Full Text EITF 06-2 (Superseded) Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB Statement No. 43 Full Text EITF 06-3 (Superseded) How Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That Is, Gross versus Net Presentation) Full Text EITF 06-4 (Superseded) Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements Full Text EITF 06-5 (Superseded) Accounting for Purchases of Life InsurancemdashDetermining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4 Full Text EITF 06-6 (Superseded) Debtors Accounting for a Modification or Exchange of Convertible Debt Instruments Full Text EITF 06-7 (Superseded) Issuers Accounting for a Previously Bifurcated Conversion Option in a Convertible Debt Instrument When the Conversion Option No Longer Meets the Bifurcation Criteria in FASB Statement No. 133 Full Text EITF 06-8 (Superseded) Applicability of the Assessment of a Buyers Continuing Investment under FASB Statement No. 66 for Sales of Condominiums Full Text EITF 06-9 (Superseded) Reporting a Change in (or the Elimination of) a Previously Existing Difference between the Fiscal Year-End of a Parent Company and That of a Consolidated Entity or between the Reporting Period of an Investor and That of an Equity Method Investee Full Text EITF 06-10 (Superseded) Accounting for Deferred Compensation and Postretirement Benefit Aspects of Collateral Assignment Split-Dollar Life Insurance Arrangements Full Text EITF 06-11 (Superseded) Accounting for Income Tax Benefits of Dividends on Share-Based Payment Awards Full Text EITF 06-12 (Superseded) Accounting for Physical Commodity Inventories for Entities within the Scope of the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities Full Text EITF 05-1 (Superseded) Accounting for the Conversion of an Instrument That Became Convertible upon the Issuers Exercise of a Call Option Full Text EITF 05-4 (Superseded) The Effect of a Liquidated Damages Clause on a Freestanding Financial Instrument Subject to Issue No. 00-19 Full Text EITF 05-5 (Superseded) Accounting for Early Retirement or Postemployment Programs with Specific Features (Such As Terms Specified in Altersteilzeit Early Retirement Arrangements) Full Text EITF 05-6 (Superseded) Determining the Amortization Period for Leasehold Improvements Purchased after Lease Inception or Acquired in a Business Combination Full Text EITF 05-7 (Superseded) Accounting for Modifications to Conversion Options Embedded in Debt Instruments and Related Issues Status: Superseded by Issue No. 06-6 EITF 05-8 (Superseded) Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature Full Text EITF 04-1 (Superseded) Accounting for Preexisting Relationships between the Parties to a Business Combination Full Text EITF 04-5 (Superseded) Determining Whether a General Partner, or the General Partners as a Group, Controls a Limited Partnership or Similar Entity When the Limited Partners Have Certain Rights Full Text EITF 04-6 (Superseded) Accounting for Stripping Costs Incurred during Production in the Mining Industry Full Text EITF 04-7 (Superseded) Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity Full Text EITF 04-8 (Superseded) The Effect of Contingently Convertible Instruments on Diluted Earnings per Share Full Text EITF 04-10 (Superseded) Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds Full Text EITF 04-11 (Superseded) Accounting in a Business Combination for Deferred Postcontract Customer Support Revenue of a Software Vendor Status: Deemed no longer technically helpful EITF 04-12 (Superseded) Determining Whether Equity-Based Compensation Awards Are Participating Securities Full Text EITF 03-1 (Superseded) The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments Status: Nullified by FSP FAS115-1FAS124-1 EITF 03-2 (Superseded) Accounting for the Transfer to the Japanese Government of the Substitutional Portion of Employee Pension Fund Liabilities Full Text EITF 03-3 (Superseded) Applicability of Topic No. D-79 to Claims-Made Insurance Policies Status: Codified in Issue No. 03-8 EITF 03-4 (Superseded) Determining the Classification and Benefit Attribution Method for a quotCash Balancequot Pension Plan Full Text EITF 03-5 (Superseded) Applicability of AICPA Statement of Position 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Incidental Software Full Text EITF 03-7 (Superseded) Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Instrument That Permits or Requires the Conversion Spread to Be Settled in Stock (Instrument C of Issue No. 90-19) Full Text EITF 03-8 (Superseded) Accounting for Claims-Made Insurance and Retroactive Insurance Contracts by the Insured Entity Full Text EITF 03-9 (Superseded) Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142 Full Text EITF 03-10 (Superseded) Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to Consumers by Manufacturers Full Text EITF 03-11 (Superseded) Reporting Realized Gains and Losses on Derivative Instruments That Are Subject to FASB Statement No. 133 and Not quotHeld for Trading Purposesquot as Defined in Issue No 02-3 Full Text EITF 03-13 (Superseded) Applying the Conditions in Paragraph 42 of FASB Statement No. 144 in Determining Whether to Report Discontinued Operations Full Text EITF 03-14 (Superseded) Participants Accounting for Emissions Allowances under a quotCap and Tradequot Program Full Text EITF 03-15 (Superseded) Interpretation of Constraining Conditions of a Transferee in a Collateralized Bond Obligation Structure Not yet discussed EITF 03-17 (Superseded) Subsequent Accounting for Executory Contracts That Have Been Recognized on an Entitys Balance Sheet Full Text EITF 02-3 (Superseded) Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management Activities Full Text EITF 02-4 (Superseded) Determining Whether a Debtors Modification or Exchange of Debt Instruments Is within the Scope of FASB Statement No. 15 Full Text EITF 02-6 (Superseded) Classification in the Statement of Cash Flows of Payments Made to Settle an Asset Retirement Obligation within the Scope of FASB Statement No. 143 Full Text EITF 02-7 (Superseded) Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets Full Text EITF 02-8 (Superseded) Accounting for Options Granted to Employees in Unrestricted, Publicly Traded Shares of an Unrelated Entity Full Text EITF 02-9 (Superseded) Accounting for Changes That Result in a Transferor Regaining Control of Financial Assets Sold Full Text EITF 02-10 (Superseded) Determining Whether a Debtor Is Legally Released as Primary Obligor When the Debtor Becomes Secondarily Liable under the Original Obligation Status: Deemed no longer technically helpful EITF 02-12 (Superseded) Permitted Activities of a Qualifying Special-Purpose Entity in Issuing Beneficial Interests under FASB Statement No. 140 Full Text EITF 02-13 (Superseded) Deferred Income Tax Considerations in Applying the Goodwill Impairment Test in FASB Statement No. 142 Full Text EITF 02-14 (Superseded) Whether an Investor Should Apply the Equity Method of Accounting to Investments Other Than Common Stock Full Text EITF 02-15 (Superseded) Determining Whether Certain Conversions of Convertible Debt to Equity Securities Are within the Scope of FASB Statement No. 84 Full Text EITF 02-16 (Superseded) Accounting by a Customer (Including a Reseller) for Certain Consideration Received from a Vendor Full Text EITF 02-17 (Superseded) Recognition of Customer Relationship Intangible Assets Acquired in a Business Combination Full Text EITF 02-18 (Superseded) Accounting for Subsequent Investments in an Investee after Suspension of Equity Method Loss Recognition Full Text EITF 01-1 (Superseded) Accounting for a Convertible Instrument Granted or Issued to a Nonemployee for Goods or Services or a Combination of Goods or Services and Cash Full Text EITF 01-5 (Superseded) Application of FASB Statement No. 52 to an Investment Being Evaluated for Impairment That Will Be Disposed Of Full Text EITF 01-9 (Superseded) Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendors Products) Full Text EITF 01-11 (Superseded) Application of Issue No. 00-19 to a Contemporaneous Forward Purchase Contract and Written Put Option Status: Resolved by FAS 150 EITF 01-12 (Superseded) The Impact of the Requirements of FASB Statement No. 133 on Residual Value Guarantees in Connection with a Lease Full Text EITF 01-14 (Superseded) Income Statement Characterization of Reimbursements Received for quotOut-of-Pocketquot Expenses Incurred Full Text EITF 00-1 (Superseded) Investor Balance Sheet and Income Statement Display under the Equity Method for Investments in Certain Partnerships and Other Ventures Full Text EITF 00-3 (Superseded) Application of AICPA Statement of Position 97-2 to Arrangements That Include the Right to Use Software Stored on Another Entitys Hardware Full Text EITF 00-4 (Superseded) Majority Owners Accounting for a Transaction in the Shares of a Consolidated Subsidiary and a Derivative Indexed to the Minority Interest in That Subsidiary Full Text EITF 00-5 (Superseded) Determining Whether a Nonmonetary Transaction Is an Exchange of Similar Productive Assets Status: Codified in Issue No. 01-2 EITF 00-6 (Superseded) Accounting for Freestanding Derivative Financial Instruments Indexed to, and Potentially Settled in, the Stock of a Consolidated Subsidiary Full Text EITF 00-7 (Superseded) Application of Issue No. 96-13 to Equity Derivative Instruments That Contain Certain Provisions That Require Net Cash Settlement if Certain Events Outside the Control of the Issuer Occur Status: Codified in Issue No. 00-19 EITF 00-8 (Superseded) Accounting by a Grantee for an Equity Instrument to Be Received in Conjunction with Providing Goods or Services Full Text EITF 00-11 (Superseded) Lessors Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement No. 13 Full Text EITF 00-12 (Superseded) Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee Full Text EITF 00-13 (Superseded) Determining Whether Equipment Is quotIntegral Equipmentquot Subject to FASB Statements No. 66 and No. 98 Full Text EITF 00-14 (Superseded) Accounting for Certain Sales Incentives Status: Codified in Issue No. 01-9 EITF 00-15 (Superseded) Classification in the Statement of Cash Flows of the Income Tax Benefit Received by a Company upon Exercise of a Nonqualified Employee Stock Option Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 00-16 (Superseded) Recognition and Measurement of Employer Payroll Taxes on Employee Stock-Based Compensation Full Text EITF 00-17 (Superseded) Measuring the Fair Value of Energy-Related Contracts in Applying Issue No. 98-10 Status: Superseded by Issue No. 02-3 EITF 00-18 (Superseded) Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees Full Text EITF 00-19 (Superseded) Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Companys Own Stock Full Text EITF 00-20 (Superseded) Accounting for Costs Incurred to Acquire or Originate Information for Database Content and Other Collections of Information Status: Deemed no longer technically helpful EITF 00-22 (Superseded) Accounting for quotPointsquot and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future Full Text EITF 00-23 (Superseded) Issues Related to the Accounting for Stock Compensation under APB Opinion No. 25 and FASB Interpretation No. 44 Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text EITF 00-24 (Superseded) Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in Rights Full Text EITF 00-25 (Superseded) Vendor Income Statement Characterization of Consideration Paid to a Reseller of the Vendors Products Status: Codified in Issue No. 01-9 EITF 99-3 (Superseded) Application of Issue No. 96-13 to Derivative Instruments with Multiple Settlement Alternatives Status: Codified in Issue No. 00-19 EITF 99-4 (Superseded) Accounting for Stock Received from the Demutualization of a Mutual Insurance Company Full Text EITF 99-6 (Superseded) Impact of Acceleration Provision in Grants Made between Initiation and Consummation of a Pooling-of-Interests Business Combinationquot Status: Nullified by FAS 141 EITF 99-8 (Superseded) Accounting for Transfers of Assets That Are Derivative Instruments but That Are Not Financial Assets Full Text EITF 99-11 (Superseded) Subsequent Events Caused by Year 2000 Status: Deemed no longer technically helpful EITF 99-12 (Superseded) Determination of the Measurement Date for the Market Price of Acquirer Securities Issued in a Purchase Business Combination Full Text EITF 99-13 (Superseded) Application of Issue No. 97-10 and FASB Interpretation No. 23 to Entities That Enter into Leases with Governmental Entities Full Text EITF 99-14 (Superseded) Recognition by a Purchaser of Losses on Firmly Committed Executory Contracts Full Text EITF 99-15 (Superseded) Accounting for Decreases in Deferred Tax Asset Valuation Allowances Established in a Purchase Business Combination As a Result of a Change in Tax Regulations Full Text EITF 99-16 (Superseded) Accounting for Transactions with Elements of Research and Development Arrangements Full Text EITF 99-18 (Superseded) Effect on Pooling-of-Interests Accounting of Contracts Indexed to a Companys Own Stock Status: Resolved by FAS 141 EITF 99-20 (Superseded) Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be Held by a Transferor in Securitized Financial Assets Full Text EITF 98-2 (Superseded) Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its Parent Company or Joint Venture Partner Full Text EITF 98-3 (Superseded) Determining Whether a Nonmonetary Transaction Involves Receipt of Productive Assets or of a Business Full Text EITF 98-5 (Superseded) Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios Full Text EITF 98-6 (Superseded) Investors Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Approval or Veto Rights Full Text EITF 98-7 (Superseded) Accounting for Exchanges of Similar Equity Method Investments Status: Codified in Issue No. 01-2 EITF 98-10 (Superseded) Accounting for Contracts Involved in Energy Trading and Risk Management Activities Status: Superseded by Issue No. 02-3 EITF 98-11 (Superseded) Accounting for Acquired Temporary Differences in Certain Purchase Transactions That Are Not Accounted for as Business Combinations Full Text EITF 98-12 (Superseded) Application of Issue No. 00-19 to Forward Equity Sales Transactions Status: Nullified by FAS 150 EITF 98-13 (Superseded) Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of the Investee Full Text EITF 97-1 (Superseded) Implementation Issues in Accounting for Lease Transactions, including Those involving Special-Purpose Entities Full Text EITF 97-2 (Superseded) Application of FASB Statement No. 94 and APB Opinion No. 16 to Physician Practice Management Entities and Certain Other Entities with Contractual Management Arrangements Full Text EITF 97-3 (Superseded) Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations after the Issuance of FASB Statement No. 125 Full Text EITF 97-4 (Superseded) Deregulation of the Pricing of Electricity---Issues Related to the Application of FASB Statements No. 71 and 101 Full Text EITF 97-5 (Superseded) Accounting for the Delayed Receipt of Option Shares upon Exercise under APB Opinion No. 25 Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 97-6 (Superseded) Application of Issue No. 96-20 to Qualifying Special-Purpose Entities Receiving Transferred Financial Assets Prior to the Effective Date of FASB Statement No. 125 Status: Nullified by FAS 140 EITF 97-7 (Superseded) Accounting for Hedges of the Foreign Currency Risk Inherent in an Available-for-Sale Marketable Equity Security Full Text EITF 97-8 (Superseded) Accounting for Contingent Consideration Issued in a Purchase Business Combination Full Text EITF 97-9 (Superseded) Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options or Other Equity Instruments Status: Nullified by FAS 141 EITF 97-11 (Superseded) Accounting for Internal Costs Relating to Real Estate Property Acquisitions Full Text EITF 97-12 (Superseded) Accounting for Increased Share Authorizations in an IRS Section 423 Employee Stock Purchase Plan under APB Opinion No. 25 Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 97-13 (Superseded) Accounting for Costs Incurred in Connection with a Consulting Contract or an Internal Project That Combines Business Process Reengineering and Information Technology Transformation Full Text EITF 97-14 (Superseded) Accounting for Deferred Compensation Arrangements Where Amounts Earned Are Held in a Rabbi Trust and Invested Full Text EITF 97-15 (Superseded) Accounting for Contingency Arrangements Based on Security Prices in a Purchase Business Combination Full Text EITF 96-1 (Superseded) Sale of Put Options on Issuers Stock That Require or Permit Cash Settlement Status: Codified in Issue No. 96-13 EITF 96-2 (Superseded) Impairment Recognition When a Nonmonetary Asset Is Exchanged or Is Distributed to Owners and Is Accounted for at the Assets Recorded Amount Status: Codified in Issue No. 01-2 EITF 96-3 (Superseded) Accounting for Equity Instruments That Are Issued for Consideration Other Than Employee Services under FASB Statement No.123 Status: Superseded by Issue No. 96-18 EITF 96-4 (Superseded) Accounting for Reorganizations Involving a Non-Pro Rata Split-off of Certain Nonmonetary Assets to Owners Status: Codified in Issue No. 01-2 EITF 96-5 (Superseded) Recognition of Liabilities for Contractual Termination Benefits or Changing Benefit Plan Assumptions in Anticipation of a Business Combination Full Text EITF 96-6 (Superseded) Accounting for the Film and Software Costs Associated with Developing Entertainment and Educational Software Products Full Text EITF 96-7 (Superseded) Accounting for Deferred Taxes on In-Process Research and Development Activities Acquired in a Purchase Business Combination Full Text EITF 96-8 (Superseded) Accounting for a Business Combination When the Issuing Company Has Targeted Stock Status: Nullified by FAS 141 EITF 96-9 (Superseded) Classification of Inventory Markdowns and Other Costs Associated with a Restructuring Full Text EITF 96-10 (Superseded) Impact of Certain Transactions on the Held-to-Maturity Classification under FASB Statement No. 115 Full Text EITF 96-11 (Superseded) Accounting for Forward Contracts and Purchased Options to Acquire Securities Covered by FASB Statement No. 115 Full Text EITF 96-12 (Superseded) Recognition of Interest Income and Balance Sheet Classification of Structured Notes Full Text EITF 96-13 (Superseded) Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Companys Own Stock Status: Codified in Issue No. 00-19 EITF 96-14 (Superseded) Accounting for the Costs Associated with Modifying Computer Software for the Year 2000 Status: Deemed no longer technically helpful EITF 96-15 (Superseded) Accounting for the Effects of Changes in Foreign Currency Exchange Rates on Foreign-Currency-Denominated Available-for-Sale Debt Securities Full Text EITF 96-16 (Superseded) Investors Accounting for an Investee When the Investor Has a Majority of the Voting Interest but the Minority Shareholder or Shareholders Have Certain Approval or Veto Rights Full Text EITF 96-17 (Superseded) Revenue Recognition under Long-Term Power Sales Contracts That Contain both Fixed and Variable Pricing Terms Full Text EITF 96-18 (Superseded) Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services Full Text EITF 96-20 (Superseded) Impact of FASB Statement No. 125 on Consolidation of Special-Purpose Entities Status: Nullified by FAS 140 EITF 96-21 (Superseded) Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities Full Text EITF 96-22 (Superseded) Applicability of the Disclosures Required by FASB Statement No. 114 When a Loan Is Restructured in a Troubled Debt Restructuring into Two (or More) Loans Full Text EITF 96-23 (Superseded) The Effect of Financial Instruments Indexed to, and Settled in, a Companys Own Stock on Pooling-of-Interests Accounting for a Subsequent Business Combination Status: Resolved by FAS 141 EITF 95-2 (Superseded) Determination of What Constitutes a Firm Commitment for Foreign Currency Transactions Not Involving a Third Party Status: Nullified by FAS 133 EITF 95-3 (Superseded) Recognition of Liabilities in Connection with a Purchase Business Combination Full Text EITF 95-4 (Superseded) Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating Lease Full Text EITF 95-5 (Superseded) Determination of What Risks and Rewards, If Any, Can Be Retained and Whether Any Unresolved Contingencies May Exist in a Sale of Mortgage Loan Servicing Rights Full Text EITF 95-6 (Superseded) Accounting by a Real Estate Investment Trust for an Investment in a Service Corporation Full Text EITF 95-7 (Superseded) Implementation Issues Related to the Treatment of Minority Interests in Certain Real Estate Investment Trusts Full Text EITF 95-8 (Superseded) Accounting for Contingent Consideration Paid to the Shareholders of an Acquired Enterprise in a Purchase Business Combination Full Text EITF 95-9 (Superseded) Accounting for Tax Effects of Dividends in France in Accordance with FASB Statement No. 109 Full Text EITF 95-10 (Superseded) Accounting for Tax Credits Related to Dividend Payments in Accordance with FASB Statement No. 109 Full Text EITF 95-11 (Superseded) Accounting for Derivative Instruments Containing both a Written Option-Based Component and a Forward-Based Component Status: Resolved by FAS 133 EITF 95-12 (Superseded) Pooling of Interests with a Common Interest in a Joint Venture Status: Nullified by FAS 141 EITF 95-14 (Superseded) Recognition of Liabilities in Anticipation of a Business Combination Status: Nullified by FAS 146 EITF 95-15 (Superseded) Recognition of Gain or Loss When a Binding Contract Requires a Debt Extinguishment to Occur at a Future Date for a Specified Amount Status: Superseded by Issue No. 96-19 EITF 95-16 (Superseded) Accounting for Stock Compensation Arrangements with Employer Loan Features under APB Opinion No. 25 Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 95-17 (Superseded) Accounting for Modifications to an Operating Lease That Do Not Change the Lease Classification Full Text EITF 95-18 (Superseded) Accounting and Reporting for a Discontinued Business Segment When the Measurement Date Occurs after the Balance Sheet Date but before the Issuance of Financial Statements Status: Nullified by FAS 144 EITF 95-19 (Superseded) Determination of the Measurement Date for the Market Price of Securities Issued in a Purchase Business Combination Status: Codified in Issue No. 99-12 EITF 95-20 (Superseded) Measurement in the Consolidated Financial Statements of a Parent of the Tax Effects Related to the Operations of a Foreign Subsidiary That Receives Tax Credits Related to Dividend Payments Full Text EITF 95-21 (Superseded) Accounting for Assets to Be Disposed Of Acquired in a Purchase Business Combination Status: Resolved by FAS 144 EITF 95-22 (Superseded) Balance Sheet Classification of Borrowings Outstanding under Revolving Credit Agreements That Include both a Subjective Acceleration Clause and a Lock-Box Arrangement Full Text EITF 95-23 (Superseded) The Treatment of Certain Site RestorationEnvironmental Exit Costs When Testing a Long-Lived Asset for Impairment Full Text EITF 94-1 (Superseded) Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects Full Text EITF 94-3 (Superseded) Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring) Status: Nullified by FAS 146 EITF 94-4 (Superseded) Classification of an Investment in a Mortgage-Backed Interest-Only Certificate as Held-to-Maturity Status: Resolved by FAS 125 EITF 94-5 (Superseded) Determination of What Constitutes All Risks and Rewards and No Significant Unresolved Contingencies in a Sale of Mortgage Loan Servicing Rights under Issue No. 89-5 Status: Superseded by Issue No. 95-5 EITF 94-6 (Superseded) Accounting for the Buyout of Compensatory Stock Options Status: Nullified by FIN 44 EITF 94-7 (Superseded) Accounting for Financial Instruments Indexed to, and Potentially Settled in, a Companys Own Stock Status: Codified in Issue No. 96-13 EITF 94-8 (Superseded) Accounting for Conversion of a Loan into a Debt Security in a Debt Restructuring Full Text EITF 94-9 (Superseded) Determining a Normal Servicing Fee Rate for the Sale of an SBA Loan Status: Nullified by FAS 125 EITF 94-10 (Superseded) Accounting by a Company for the Income Tax Effects of Transactions among or with Its Shareholders under FASB Statement No.109 Full Text EITF 93-2 (Superseded) Effect of Acquisition of Employer Shares forby an Employee Benefit Trust on Accounting for Business Combinations Status: Resolved by FAS 141 EITF 93-5 (Superseded) Accounting for Environmental Liabilities Status: Incorporated in and effectively nullified by SOP 96-1 EITF 93-6 (Superseded) Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprises Full Text EITF 93-8 (Superseded) Accounting for the Sale and Leaseback of an Asset That Is Leased to Another Party Full Text EITF 93-9 (Superseded) Application of FASB Statement No. 109 in Foreign Financial Statements Restated for General Price-Level Changes Full Text EITF 93-12 (Superseded) Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible Goodwill Resulting from a Retroactive Change in Tax Law Full Text EITF 93-13 (Superseded) Effect of a Retroactive Change in Enacted Tax Rates That Is Included in Income from Continuing Operations Full Text EITF 93-14 (Superseded) Accounting for Multiple-Year Retrospectively Rated Insurance Contracts by Insurance Enterprises and Other Enterprises Full Text EITF 93-16 (Superseded) Application of FASB Statement No. 109 to Basis Differences within Foreign Subsidiaries That Meet the Indefinite Reversal Criterion of APB Opinion No. 23 Full Text EITF 93-17 (Superseded) Recognition of Deferred Tax Assets for a Parent Companys Excess Tax Basis in the Stock of a Subsidiary That Is Accounted for as a Discontinued Operation Full Text EITF 93-18 (Superseded) Recognition of Impairment for an Investment in a Collateralized Mortgage Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate Status: Superseded by Issue No. 99-20 EITF 92-1 (Superseded) Allocation of Residual Value or First-Loss Guarantee to Minimum Lease Payments in Leases Involving Land and Building(s) Full Text EITF 92-2 (Superseded) Measuring Loss Accruals by Transferors for Transfers of Receivables with Recourse Full Text EITF 92-3: Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated Stock Held by an Employee Stock Ownership Plan (Consideration of the Implications of FASB Statement No. 109 on Issue 2 of EITF Issue No. 90-4) Full Text EITF 92-4 (Superseded) Accounting for a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary Full Text EITF 92-7 (Superseded) Accounting by Rate-Regulated Utilities for the Effects of Certain Alternative Revenue Programs Full Text EITF 92-8 (Superseded) Accounting for the Income Tax Effects under FASB Statement No. 109 of a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary Full Text EITF 92-9 (Superseded) Accounting for the Present Value of Future Profits Resulting from the Acquisition of a Life Insurance Company Full Text EITF 92-10 (Superseded) Loan Acquisitions involving Table Funding Arrangements Status: Nullified by FAS 125 EITF 92-13 (Superseded) Accounting for Estimated Payments in Connection with the Coal Industry Retiree Health Benefit Act of 1992 Full Text EITF 91-1 (Superseded) Hedging Intercompany Foreign Currency Risks Status: Nullified by FAS 133 EITF 91-2 (Superseded) Debtors Accounting for Forfeiture of Real Estate Subject to a Nonrecourse Mortgage Full Text EITF 91-3 (Superseded) Accounting for Income Tax Benefits from Bad Debts of a Savings and Loan Association Status: Resolved by FAS 109 EITF 91-4 (Superseded) Hedging Foreign Currency Risks with Complex Options and Similar Transactions Status: Resolved by FAS 133 EITF 91-7 (Superseded) Accounting for Pension Benefits Paid by Employers after Insurance Companies Fail to Provide Annuity Benefits Full Text EITF 91-8 (Superseded) Application of FASB Statement No. 96 to a State Tax Based on the Greater of a Franchise Tax or an Income Tax Full Text EITF 90-2 (Superseded) Exchange of Interest-Only and Principal-Only Securities for a Mortgage-Backed Security Status: Nullified by FAS 125 EITF 90-3 (Superseded) Accounting for Employers Obligations for Future Contributions to a Multiemployer Pension Plan Full Text EITF 90-4 (Superseded) Earnings-per-Share Treatment of Tax Benefits for Dividends on Stock Held by an Employee Stock Ownership Plan Full Text EITF 90-6 (Superseded) Accounting for Certain Events Not Addressed in Issue No. 87-11 Relating to an Acquired Operating Unit to Be Sold Status: Nullified by FAS 144 EITF 90-7 (Superseded) Accounting for a Reload Stock Option Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 90-9 (Superseded) Changes to Fixed Employee Stock Option Plans as a Result of Equity Restructuring Status: Nullified by FIN 44 EITF 90-10 (Superseded) Accounting for a Business Combination Involving a Majority-Owned Investee of a Venture Capital Company Status: Resolved by FAS 141 EITF 90-11 (Superseded) Accounting for Exit and Entrance Fees Incurred in a Conversion from the Savings Association Insurance Fund to the Bank Insurance Fund Status: Deemed no longer technically helpful EITF 90-12 (Superseded) Allocating Basis to Individual Assets and Liabilities for Transactions within the Scope of Issue No. 88-16 Full Text EITF 90-14 (Superseded) Unsecured Guarantee by Parent of Subsidiarys Lease Payments in a Sale-Leaseback Transaction Full Text EITF 90-15 (Superseded) Impact of Nonsubstantive Lessors, Residual Value Guarantees, and Other Provisions in Leasing Transactions Status: Nullified by FIN 46 and FIN 46(R) for entities within the scope of FIN 46 or FIN 46(R) Full Text EITF 90-16 (Superseded) Accounting for Discontinued Operations Subsequently Retained Status: Nullified by FAS 144 EITF 90-17 (Superseded) Hedging Foreign Currency Risks with Purchased Options Status: Affirmed by FAS 133 therefore, no longer necessary EITF 90-18 (Superseded) Effect of a quotRemoval of Accountsquot Provision on the Accounting for a Credit Card Securitization Full Text EITF 90-20 (Superseded) Impact of an Uncollateralized Irrevocable Letter of Credit on a Real Estate Sale-Leaseback Transaction Full Text EITF 90-21 (Superseded) Balance Sheet Treatment of a Sale of Mortgage Servicing Rights with a Subservicing Agreement Full Text EITF 89-1 (Superseded) Accounting by a Pension Plan for Bank Investment Contracts and Guaranteed Investment Contracts Status: Resolved by FAS 110 and SOP 94-4 EITF 89-3 (Superseded) Balance Sheet Presentation of Savings Accounts in Financial Statements of Credit Unions Full Text EITF 89-4 (Superseded) Accounting for a Purchased Investment in a Collateralized Mortgage Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate Status: Superseded by Issue No. 99-20 EITF 89-5 (Superseded) Sale of Mortgage Loan Servicing Rights Status: Superseded by Issue No. 95-5 EITF 89-7 (Superseded) Exchange of Assets or Interest in a Subsidiary for a Noncontrolling Equity Interest in a New Entity Status: Codified in Issue No. 01-2 EITF 89-11 (Superseded) Sponsors Balance Sheet Classification of Capital Stock with a Put Option Held by an Employee Stock Ownership Plan Full Text EITF 89-12 (Superseded) Earnings-per-Share Issues Related to Convertible Preferred Stock Held by an Employee Stock Ownership Plan Full Text EITF 89-15 (Superseded) Accounting for a Modification of Debt Terms When the Debtor Is Experiencing Financial Difficulties Status: Superseded by Issue No. 02-4 EITF 89-17 (Superseded) Accounting for the Retail Sale of an Extended Warranty Contract in Connection with the Sale of a Product Status: Nullified by FTB 90-1 EITF 89-18 (Superseded) Divestitures of Certain Investment Securities to an Unregulated Commonly Controlled Entity under FIRREA Full Text EITF 89-19 (Superseded) Accounting for a Change in Goodwill Amortization for Business Combinations Initiated Prior to the Effective Date of FASB Statement No. 72 Full Text EITF 88-1 (Superseded) Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan Full Text EITF 88-3 (Superseded) Rental Concessions Provided by Landlord Status: Resolved by FTB 88-1 and Issues No. 88-10 and 94-3 EITF 88-6 (Superseded) Book Value Stock Plans in an Initial Public Offering Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 88-8 (Superseded) Mortgage Swaps Status: Partially nullified and partially resolved by FAS 133 EITF 88-9 (Superseded) Put Warrants Status: All consensuses nullified by FAS 128, FAS 133, and FAS 150 or superseded by Issue No. 96-13 EITF 88-10 (Superseded) Costs Associated with Lease Modification or Termination Status: Issue 1 resolved by FAS 146 and Issues 2 and 3 nullified by FAS 146 EITF 88-12 (Superseded) Transfer of Ownership Interest as Part of Down Payment under FASB Statement No. 66 Full Text EITF 88-14 (Superseded) Settlement of Fees with Extra Units to a General Partner in a Master Limited Partnership Full Text EITF 88-15 (Superseded) Classification of Subsidiarys Loan Payable in Consolidated Balance Sheet When Subsidiarys and Parents Fiscal Years Differ Full Text EITF 88-17 (Superseded) Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations Status: Partially nullified by FAS 125 and superseded by Issue No. 97-3 EITF 88-20 (Superseded) Difference between Initial Investment and Principal Amount of Loans in a Purchased Credit Card Portfolio Full Text EITF 88-21 (Superseded) Accounting for the Sale of Property Subject to the Sellers Preexisting Lease Full Text EITF 88-26 (Superseded) Controlling Preferred Stock in a Pooling of Interests Status: Nullified by FAS 141 EITF 88-27 (Superseded) Effect of Unallocated Shares in an Employee Stock Ownership Plan on Accounting for Business Combinations Status: Nullified by FAS 141 EITF 87-1 (Superseded) Deferral Accounting for Cash Securities That Are Used to Hedge Rate or Price Risk Status: Resolved by FAS 133 EITF 87-2 (Superseded) Net Present Value Method of Valuing Speculative Foreign Exchange Contracts Status: Nullified by FAS 133 EITF 87-4 (Superseded) Restructuring of Operations: Implications of SEC Staff Accounting Bulletin No. 67 Full Text EITF 87-5 (Superseded) Troubled Debt Restructurings: Interrelationship between FASB Statement No. 15 and the AICPA Savings and Loan Guide Status: Nullified by FAS 114 EITF 87-6 (Superseded) Adjustments Relating to Stock Compensation Plans Status: Nullified by FIN 44 EITF 87-7 (Superseded) Sale of an Asset Subject to a Lease and Nonrecourse Financing: quotWrap Lease Transactionsquot Full Text EITF 87-9 (Superseded) Profit Recognition on Sales of Real Estate with Insured Mortgages or Surety Bonds Full Text EITF 87-11 (Superseded) Allocation of Purchase Price to Assets to Be Sold Status: Nullified by FAS 144 EITF 87-13 (Superseded) Amortization of Prior Service Cost for a Defined Benefit Plan When There Is a History of Plan Amendments Status: Resolved by QampA 87, Question 20 EITF 87-15 (Superseded) Effect of a Standstill Agreement on Pooling-of-Interests Accounting Status: Nullified by FAS 141 EITF 87-16 (Superseded) Whether the 90 Percent Test for a Pooling of Interests Is Applied Separately to Each Company or on a Combined Basis Status: Nullified by FAS 141 EITF 87-17 (Superseded) Spinoffs or Other Distributions of Loans Receivable to Shareholders Status: Codified in Issue No. 01-2 EITF 87-20 (Superseded) Offsetting Certificates of Deposit against High-Coupon Debt Status: Partially resolved by FAS 125 and superseded by Issue No. 96-19 EITF 87-23 (Superseded) Book Value Stock Purchase Plans Status: Issues 1 and 2 nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) and Issue 3 nullified by SOP 93-6 EITF 87-25 (Superseded) Sale of Convertible, Adjustable-Rate Mortgages with Contingent Repayment Agreement Status: Resolved by FAS 125 and FAS 140 EITF 87-26 (Superseded) Hedging of Foreign Currency Exposure with a Tandem Currency Status: Nullified by FAS 133 EITF 87-27 (Superseded) Poolings of Companies That Do Not Have a Controlling Class of Common Stock Status: Nullified by FAS 141 EITF 87-28 (Superseded) Provision for Deferred Taxes on Increases in Cash Surrender Value of Key-Person Life Insurance Status: Resolved by FAS 109 EITF 87-33 (Superseded) Stock Compensation Issues Related to Market Decline Status: Nullified by FIN 44 EITF 86-1 (Superseded) Recognizing Net Operating Loss Carryforwards Status: Nullified by FAS 109 EITF 86-2 (Superseded) Retroactive Wage Adjustments Affecting Medicare Payments Status: Deemed no longer technically helpful EITF 86-3 (Superseded) Retroactive Regulations regarding IRC Section 338 Purchase Price Allocations Status: Deemed no longer technically helpful EITF 86-4 (Superseded) Income Statement Treatment of Income Tax Benefit for Employee Stock Ownership Plan Dividends Status: Nullified by FAS 109 EITF 86-7 (Superseded) Recognition by Homebuilders of Profit from Sales of Land and Related Construction Contracts Full Text EITF 86-10 (Superseded) Pooling with 10 Percent Cash Payout Determined by Lottery Status: Nullified by FAS 141 EITF 86-11 (Superseded) Recognition of Possible 1986 Tax Law Changes Status: Resolved by FAS 109 EITF 86-12 (Superseded) Accounting by Insureds for Claims-Made Insurance Policies Status: Codified in Issue No. 03-8 EITF 86-16 (Superseded) Carryover of Predecessor Cost in Leveraged Buyout Transactions Status: Superseded by Issue No. 88-16 EITF 86-17 (Superseded) Deferred Profit on Sale-Leaseback Transaction with Lessee Guarantee of Residual Value Full Text EITF 86-18 (Superseded) Debtors Accounting for a Modification of Debt Terms Status: Superseded by Issue 96-19 and resolved by Interpretation 39 EITF 86-19 (Superseded) Change in Accounting for Other Postemployment Benefits Status: Resolved by FAS 106 EITF 86-20 (Superseded) Accounting for Other Postemployment Benefits of an Acquired Company Status: Nullified by FAS 106 EITF 86-21 (Superseded) Application of the AICPA Notice to Practitioners regarding Acquisition, Development, and Construction Arrangements to Acquisition of an Operating Property Full Text EITF 86-24 (Superseded) Third-Party Establishment of Collateralized Mortgage Obligations Status: Deemed no longer needed due to issuance of FAS 125 and FAS 140 EITF 86-26 (Superseded) Using Forward Commitments as a Surrogate for Deferred Rate Setting Status: Resolved by FAS 133 EITF 86-27 (Superseded) Measurement of Excess Contributions to a Defined Contribution Plan or Employee Stock Ownership Plan Full Text EITF 86-29 (Superseded) Nonmonetary Transactions: Magnitude of Boot and the Exceptions to the Use of Fair Value Status: Codified in Issue No. 01-2 EITF 86-31 (Superseded) Reporting the Tax Implications of a Pooling of a Bank and a Savings and Loan Association Status: Nullified by FAS 141 EITF 86-32 (Superseded) Early Extinguishment of a Subsidiarys Mandatorily Redeemable Preferred Stock Full Text EITF 86-34 (Superseded) Futures Contracts Used as Hedges of Anticipated Reverse Repurchase Transactions Status: Nullified by FAS 133 EITF 86-35 (Superseded) Debentures with Detachable Stock Purchase Warrants Status: Superseded by Issue No. 96-13 EITF 86-37 (Superseded) Recognition of Tax Benefit of Discounting Loss Reserves of Insurance Companies Status: Nullified by FAS 109 EITF 86-38 (Superseded) Implications of Mortgage Prepayments on Amortization of Servicing Rights Status: Section A nullified by FAS 122 and FAS 125 Section B nullified by FAS 125 Section C superseded by Issue No. 89-4 EITF 86-39 (Superseded) Gains from the Sale of Mortgage Loans with Servicing Rights Retained Status: Nullified by FAS 122 and FAS 125 EITF 86-41 (Superseded) Carryforward of the Corporate Alternative Minimum Tax Credit Status: Nullified by FAS 109 EITF 86-42 (Superseded) Effect of a Change in Tax Rates on Assets and Liabilities Recorded Net-of-Tax in a Purchase Business Combination Status: Nullified by FAS 109 EITF 86-45 (Superseded) Imputation of Dividends on Preferred Stock Redeemable at the Issuers Option with Initial Below-Market Dividend Rate Full Text EITF 86-46 (Superseded) Uniform Capitalization Rules for Inventory under the Tax Reform Act of 1986 Full Text EITF 85-3 (Superseded) Tax Benefits Relating to Asset Dispositions following an Acquisition of a Financial Institution Status: Nullified by FAS 109 EITF 85-4 (Superseded) Downstream Mergers and Other Stock Transactions between Companies under Common Control Status: Resolved by FTB 85-5 EITF 85-5 (Superseded) Restoration of Deferred Taxes Previously Eliminated by Net Operating Loss Recognition Status: Resolved by FAS 109 EITF 85-7 (Superseded) Federal Home Loan Mortgage Corporation Stock Status: Resolved by FTB 85-1 EITF 85-10 (Superseded) Employee Stock Ownership Plan Contribution Funded by a Pension Plan Termination Status: Nullified by FAS 88 EITF 85-11 (Superseded) Use of an Employee Stock Ownership Plan in a Leveraged Buyout Status: Deemed no longer technically helpful EITF 85-14 (Superseded) Securities That Can Be Acquired for Cash in a Pooling of Interests Status: Nullified by FAS 141 EITF 85-15 (Superseded) Recognizing Benefits of Purchased Net Operating Loss Carryforwards Status: Nullified by FAS 109 EITF 85-22 (Superseded) Retroactive Application of FASB Technical Bulletins Status: Deemed no longer technically helpful EITF 85-24 (Superseded) Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge Full Text EITF 85-26 (Superseded) Measurement of Servicing Fee under FASB Statement No. 65 When a Loan Is Sold with Servicing Retained Status: Resolved by FTB 87-3 and FAS 125 EITF 85-28 (Superseded) Consolidation Issues Relating to Collateralized Mortgage Obligations Status: Resolved by FAS 94 EITF 85-30 (Superseded) Sale of Marketable Securities at a Gain with a Put Option Status: Resolved by FAS 125 EITF 85-33 (Superseded) Disallowance of Income Tax Deduction for Core Deposit Intangibles Status: Nullified by FAS 109 EITF 85-34 (Superseded) Bankers Acceptances and Risk Participations Status: Resolved by FAS 125 EITF 85-35 (Superseded) Transition and Implementation Issues for FASB Statement No. 86 Status: Deemed no longer technically helpful EITF 85-36 (Superseded) Discontinued Operations with Expected Gain and Interim Operating Losses Status: Nullified by FAS 144 EITF 85-37 (Superseded) Recognition of Note Received for Real Estate Syndication Activities Status: Resolved by SOP 92-1 EITF 85-38 (Superseded) Negative Amortizing Loans Status: Deemed no longer technically helpful EITF 85-39 (Superseded) Implications of SEC Staff Accounting Bulletin No. 59 on Noncurrent Marketable Equity Securities Full Text EITF 85-40 (Superseded) Comprehensive Review of Sales of Marketable Securities with Put Arrangements Full Text EITF 85-41 (Superseded) Accounting for Savings and Loan Associations under FSLIC Management Consignment Program Full Text EITF 85-42 (Superseded) Amortization of Goodwill Resulting from Recording Time Savings Deposits at Fair Values Full Text EITF 85-43 (Superseded) Sale of Subsidiary for Equity Interest in Buyer Status: Resolved by Issue No. 86-29 EITF 85-45 (Superseded) Business Combinations: Settlement of Stock Options and Awards Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF Abstract No. 84-1 (Superseded) 1984 Tax Reform Act: Deferred Income Taxes of Stock Life Insurance Companies Status: Resolved by FAS 109 EITF Abstract No. 84-2 (Superseded) Tax Reform Act of 1984: Deferred Income Taxes Relating to Domestic International Sales Corporations Status: Resolved by FAS 109 EITF 84-6 (Superseded) Termination of Defined Benefit Pension Plans Status: Nullified by FAS 88 EITF 84-7 (Superseded) Termination of Interest Rate Swaps Status: Partially nullified and partially resolved by FAS 133 EITF 84-8 (Superseded) Variable Stock Purchase Warrants Given by Suppliers to Customers Status: Resolved by FAS 123(R) EITF 84-11 (Superseded) Offsetting Installment Note Receivables and Bank Debt (quotNote Monetizationquot) Status: Resolved by FIN 39 EITF 84-12 (Superseded) Operating Leases with Scheduled Rent Increases Status: Nullified by FTB 85-3 EITF 84-13 (Superseded) Purchase of Stock Options and Stock Appreciation Rights in a Leveraged Buyout Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 84-16 (Superseded) Earnings-per-Share Cash-Yield Test for Zero Coupon Bonds Status: Resolved by FAS 85 EITF 84-17 (Superseded) Profit Recognition on Sales of Real Estate with Graduated Payment Mortgages or Insured Mortgages Full Text EITF 84-18 (Superseded) Stock Option Pyramiding Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 84-21 (Superseded) Sale of a Loan with a Partial Participation Retained Status: Resolved by FAS 125 EITF 84-22 (Superseded) Prior Years Earnings per Share following a Savings and Loan Association Conversion and Pooling Status: Resolved by FAS 141 EITF 84-25 (Superseded) Offsetting Nonrecourse Debt with Sales-Type or Direct Financing Lease Receivables Status: Resolved by FTB 86-2 EITF 84-29 (Superseded) Gain and Loss Recognition on Exchanges of Productive Assets and the Effect of Boot Status: Resolved by Issue No. 86-29 EITF 84-30 (Superseded) Sales of Loans to Special-Purpose Entities Status: Resolved by FIN 46 and FIN 46(R) for entities within the scope of FIN 46 or FIN 46(R) EITF 84-33 (Superseded) Acquisition of a Tax Loss Carryforward--Temporary Parent-Subsidiary Relationship Status: Resolved by FAS 144 EITF 84-34 (Superseded) Permanent Discount Restricted Stock Purchase Plans Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 84-35 (Superseded) Business Combinations: Sale of Duplicate Facilities and Accrual of Liabilities Full Text EITF 84-38 (Superseded) Identical Common Shares for a Pooling of Interests Status: Nullified by FTB 85-5 EITF 84-39 (Superseded) Transfers of Monetary and Nonmonetary Assets among Individuals and Entities under Common Control Status: Deemed no longer technically helpful EITF 84-40 (Superseded) Long-Term Debt Repayable by a Capital Stock Transaction Status: Issue 1 nullified by FIN 46 and FIN 46(R) and Issue 2 resolved by FAS 150 EITF 84-41 (Superseded) Consolidation of Subsidiary after Instantaneous In-Substance Defeasance Status: Resolved by FAS 94 EITF 84-43 (Superseded) Income Tax Effects of Asset Revaluations in Certain Foreign Countries Status: Nullified by FAS 109 EITF 84-44 (Superseded) Partial Termination of a Defined Benefit Pension Plan Status: Resolved by FAS 88 EITF AbstractsmdashAppendix DmdashOther Technical Matters Topic D-4 (Superseded) Argentine Government Guarantee of U. S. Dollar-Denominated Loans to the Argentine Private Sector Full Text Topic D-6 (Superseded) Income Capital Certificates and Permanent Income Capital Certificates Status: Deemed no longer technically helpful Topic D-7 (Superseded) Adjustment of Deferred Taxes to Reflect Change in Income Tax Rate Status: Resolved by FAS 109 Topic D-12 (Superseded) Foreign Currency TranslationmdashSelection of Exchange Rate When Trading Is Temporarily Suspended Full Text Topic D-13 (Superseded) Transfers of Receivables in Which Risk of Foreign Currency Fluctuation Is Retained Status: Superseded by FAS 125 Topic D-14 (Superseded) Transactions involving Special-Purpose Entities Nullified by FIN 46 and Fin 46(R) for entities within the scope of FIN 46 or FIN 46(R) Full Text Topic D-15 (Superseded) Earnings-per-Share Presentation for Securities Not Specifically Covered by APB Opinion No. 15 Status: Rescinded by the SEC because of the issuance of FAS 128 Topic D-16 (Superseded) Hedging Foreign Currency Risks of Future Net Income, Revenues, or Costs Status: Nullified by FAS 133 Topic D-17 (Superseded) Continued Applicability of the FASB Special Report on Implementation of Statement 96 Status: Resolved by FAS 109 Topic D-18 (Superseded) Accounting for Compensation Expense If Stock Appreciation Rights Are Cancelled Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text Topic D-19 (Superseded) Impact on Pooling-of-Interests Accounting of Treasury Shares Acquired to Satisfy Conversions in a Leveraged Preferred Stock ESOP Nullified by FAS 141 Full Text Topic D-20 (Superseded) Disclosure of Components of Deferred Tax Expense Status: Deemed no longer technically helpful Topic D-21 (Superseded) Phase-in Plans When Two Plants Are Completed at Different Times but Share Common Facilities Full Text Topic D-22 (Superseded) Questions Related to the Implementation of FASB Statement No. 105 Status: Nullified by FAS 133 Topic D-25 (Superseded) Application of APB Opinion No. 10, Paragraph 7, to Market Values Recognized for Off-Balance-Sheet Financial Instruments Status: Resolved by FIN 39 Topic D-26 (Superseded) SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Postretirement Benefits Other Than Pensions Status: Deemed no longer technically helpful Topic D-27 (Superseded) Accounting for the Transfer of Excess Pension Assets to a Retiree Health Care Benefits Account Full Text Topic D-28 (Superseded) SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Income Taxes Status: Deemed no longer technically helpful Topic D-29 (Superseded) Implementation of FASB Statement No. 107 Status: Deemed no longer technically helpful Topic D-32 (Superseded) Intraperiod Tax Allocation of the Tax Effect of Pretax Income from Continuing Operations Full Text Topic D-33 (Superseded) Timing of Recognition of Tax Benefits for Pre-reorganization Temporary Differences and Carryforwards Full Text Topic D-35 (Superseded) FASB Staff Views on Issue No. 93-6, quotAccounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprisesquot Full Text Topic D-36 (Superseded) Selection of Discount Rates Used for Measuring Defined Benefit Pension Obligations and Obligations of Postretirement Benefit Plans Other Than Pensions Full Text Topic D-37 (Superseded) Classification of In-Substance Foreclosed Assets Status: Nullified by FAS 114 Topic D-38 (Superseded) Reclassification of Securities in Anticipation of Adoption of FASB Statement No. 115 Status: Deemed no longer technically helpful Topic D-40 (Superseded) Planned Sale of Securities following a Business Combination Expected to Be Accounted for as a Pooling of Interests Superseded by FAS 141 Full Text Topic D-41 (Superseded) Adjustments in Assets and Liabilities for Holding Gains and Losses as Related to the Implementation of FASB Statement No. 115 Full Text Topic D-42 (Superseded) The Effect on the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred Stock Full Text Topic D-43 (Superseded) Assurance That a Right of Setoff Is Enforceable in a Bankruptcy under FASB Interpretation No. 39 Full Text Topic D-44 (Superseded) Recognition of Other-Than-Temporary Impairment upon the Planned Sale of a Security Whose Cost Exceeds Fair Value Status: Superseded by FSP FAS 115-1124-1 Topic D-45 (Superseded) Implementation of FASB Statement No. 121 for Assets to Be Disposed Of Status: Superseded by FAS 144 Topic D-47 (Superseded) Accounting for the Refund of Bank Insurance Fund and Savings Association Insurance Fund Premiums Full Text Topic D-48 (Superseded) The Applicability of FASB Statement No. 65 to Mortgage-Backed Securities That Are Held-to-Maturity Status: Superseded by FAS 125 Topic D-49 (Superseded) Classifying Net Appreciation on Investments of a Donor-Restricted Endowment Fund Full Text Topic D-50 (Superseded) Classification of Gains and Losses from the Termination of an Interest Rate Swap Designated to Commercial Paper Full Text Topic D-51 (Superseded) The Applicability of FASB Statement No. 115 to Desecuritizations of Financial Assets Full Text Topic D-52 (Superseded) Impact of FASB Statement No. 125 on EITF Issues Status: No longer necessary because the impact of FAS 125 and FAS 140 has been incorporated into relevant STATUS sections Topic D-53 (Superseded) Computation of Earnings per Share for a Period That Includes a Redemption or an Induced Conversion of a Portion of a Class of Preferred Stock Full Text Topic D-54 (Superseded) Accounting by the Purchaser for a Sellerrsquos Guarantee of the Adequacy of Liabilities for Losses and Loss Adjustment Expenses of an Insurance Enterprise Acquired in a Purchase Business Combination Full Text Topic D-56 (Superseded) Accounting for a Change in Functional Currency and Deferred Taxes When an Economy Becomes Highly Inflationary Full Text Topic D-58 (Superseded) Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options to Buy Equity Securities Status: Superseded by Issue No. 97-9 Topic D-59 (Superseded) Payment of a Termination Fee in Connection with a Subsequent Business Combination That Is Accounted for Using the Pooling-of-Interests Method Nullified by FAS 141 Full Text Topic D-60 (Superseded) Accounting for the Issuance of Convertible Preferred Stock and Debt Securities with a Nondetachable Conversion Feature Superseded by Issue No. 98-5 for instruments issued after May 20, 1999 Full Text Topic D-63 (Superseded) Call Options ldquoEmbeddedrdquo in Beneficial Interests Issued by a Qualifying Special-Purpose Entity Status: Nullified by FAS 140 Topic D-64 (Superseded) Accounting for Derivatives Used to Hedge Interest Rate Risk Status: Nullified by FAS 133 Topic D-65 (Superseded) Maintaining Collateral in Repurchase Agreements and Similar Transactions under FASB Statement No. 125 Full Text Topic D-66 (Superseded) Effect of a Special-Purpose Entitys Powers to Sell, Exchange, Repledge, or Distribute Transferred Financial Assets under FASB Statement No. 125 Full Text Topic D-67 (Superseded) Isolation of Assets Transferred by Financial Institutions under FASB Statement No. 125 Full Text Topic D-68 (Superseded) Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of an Investee Full Text Topic D-69 (Superseded) Gain Recognition on Transfers of Financial Assets under FASB Statement No. 140 Full Text Topic D-71 (Superseded) Accounting Issues Relating to the Introduction of the European Economic and Monetary Union (EMU) Full Text Topic D-72 (Superseded) Effect of Contracts That May Be Settled in Stock or Cash on the Computation of Diluted Earnings per Share Full Text Topic D-73 (Superseded) Reclassification and Subsequent Sales of Securities in Connection with the Adoption of FASB Statement No. 133 Status: Resolved by FAS 133 Topic D-75 (Superseded) When to Recognize Gains and Losses on Assets Transferred to a Qualifying Special-Purpose Entity Status: Superseded by FAS 140 Topic D-76 (Superseded) Accounting by Advisors for Offering Costs Paid on Behalf of Funds, When the Advisor Does Not Receive both 12b-1 Fees and Contingent Deferred Sales Charges Full Text Topic D-77 (Superseded) Accounting for Legal Costs Expected to Be Incurred in Connection with a Loss Contingency Full Text Topic D-79 (Superseded) Accounting for Retroactive Insurance Contracts Purchased by Entities Other Than Insurance Enterprises Status: Codified in Issue No. 03-8 Topic D-81 (Superseded) Accounting for the Acquisition of Consolidated Businesses Status: Rescinded by the SEC Topic D-82 (Superseded) Effect of Preferred Stock Dividends Payable in Common Shares on Computation of Income Available to Common Stockholders Full Text Topic D-84 (Superseded) Accounting for Subsequent Investments in an Investee After Suspension of Equity Method Loss Recognition When an Investor Increases Its Ownership Interest from Significant Influence to Control through a Market Purchase of Voting Securities Full Text Topic D-85 (Superseded) Application of Certain Transition Provisions in SEC Staff Accounting Bulletin No. 101 Full Text Topic D-87 (Superseded) Determination of the Measurement Date for Consideration Given by the Acquirer in a Business Combination When That Consideration Is Securities Other Than Those Issued by the Acquirer Full Text Topic D-90 (Superseded) Grantor Balance Sheet Presentation of Unvested, Forfeitable Equity Instruments Granted to a Nonemployee Full Text Topic D-91 (Superseded) Application of APB Opinion No. 25 and FASB Interpretation No. 44 to an Indirect Repricing of a Stock Option Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text Topic D-92 (Superseded) The Effect of FASB Statement No. 135 on the Measurement and Recognition of Net Periodic Benefit Cost under FASB Statements No. 87 and No. 106 Status: Nullified by FAS 145 Topic D-93 (Superseded) Accounting for the Rescission of the Exercise of Employee Stock Options Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text Topic D-94 (Superseded) Questions and Answers Related to the Implementation of FASB Statement No. 140 Status: Superseded by FTB 01-1 Topic D-95 (Superseded) Effect of Participating Convertible Securities on the Computation of Basic Earnings per Share Status: Superseded by Issue No. 03-6 Topic D-99 (Superseded) Questions and Answers Related to Servicing Activities in a Qualifying Special-Purpose Entity under FASB Statement No. 140 Status: No longer necessary because Topic D-99 has been incorporated into FASB Staff Implementation Guides, Questions 22A, 24A, 25AndashB, and 28AndashD in QampA 140 Topic D-100 (Superseded) Clarification of Paragraph 61(b) of FASB Statement No. 141 and Paragraph 49(b) of FASB Statement No. 142 Full Text Topic D-101 (Superseded) Clarification of Reporting Unit Guidance in Paragraph 30 of FASB Statement No. 142 Full Text Topic D-102 (Superseded) Documentation of the Method Used to Measure Hedge Ineffectiveness under FASB Statement No. 133 Full Text Topic D-103 (Superseded) Income Statement Characterization of Reimbursements Received for ldquoOut-of-Pocketrdquo Expenses Incurred Status: Renumbered as Issue No. 01-14 Topic D-104 (Superseded) Clarification of Transition Guidance in Paragraph 51 of FASB Statement No. 144 Full Text Topic D-105 (Superseded) Accounting in Consolidation for Energy Trading Contracts between Affiliated Entities When the Activities of One but Not Both Affiliates Are within the Scope of Issue No. 98-10 Status: Superseded by Issue No. 02-3 Topic D-106 (Superseded) Clarification of QampA No. 37 of FASB Special Report, A Guide to Implementation of Statement 87 on Employersrsquo Accounting for Pensions Status: Superseded by FAS 158 Topic D-109 (Superseded) Determining the Nature of a Host Contract Related to a Hybrid Financial Instrument Issued in the Form of a Share under FASB Statement No. 133 Full Text
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