List of FASB pronouncements
This article is a list of Financial Accounting Standards Board (FASB) pronouncements, including Statements, Concepts Statements, Interpretations, and Technical Bulletins, which are issued to provide rules and guidelines in preparing, presenting, and reporting financial statements within the United States. These pronouncements form a great part of generally accepted accounting principles in the U.S.
Statements of Financial Accounting Standards
| No. | Title | Issue Date | Amendments |
|---|---|---|---|
| 1 | Disclosure of Foreign Currency Translation Information | December 1973 | |
| 2 | Accounting for Research and Development Costs | December 1972 | |
| 3 | Reporting Accounting Changes in Interim Financial Statements | March 1975 | |
| 4 | Reporting Gains and Losses from Extinguishment of Debt | March 1975 | |
| 5 | Accounting for Contingencies | March 1975 | |
| 6 | Classification of Short-Term Obligations Expected to Be Refinanced | May 1975 | |
| 7 | Accounting and Reporting by Development Stage Enterprises | June 1975 | |
| 8 | Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement | October 1975 | |
| 9 | Accounting for Income Taxes: Oil and Gas Producing Companies | October 1975 | |
| 10 | Extension of "Grandfather" Provisions for Business Combinations | October 1975 | |
| 11 | Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5 | December 1975 | |
| 12 | Accounting for Certain Marketable Securities | December 1975 | |
| 13 | Accounting for Leases | November 1976 | |
| 14 | Financial Reporting for Segments of a Business Enterprise | December 1976 | |
| 15 | Accounting by Debtors and Creditors for Troubled Debt Restructurings | June 1977 | |
| 16 | Prior Period Adjustments | June 1977 | |
| 17 | Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13 | November 1977 | |
| 18 | Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14 | November 1977 | |
| 19 | Financial Accounting and Reporting by Oil and Gas Producing Companies | December 1977 | |
| 20 | Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8 | December 1977 | |
| 21 | Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14 | April 1978 | |
| 22 | Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13 | June 1978 | |
| 23 | Inception of the Lease—an amendment of FASB Statement No. 13 | August 1978 | |
| 24 | Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14 | December 1978 | |
| 25 | Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19 | February 1979 | |
| 26 | Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13 | April 1979 | |
| 27 | Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13 | May 1979 | |
| 28 | Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13 | May 1979 | |
| 29 | Determining Contingent Rentals—an amendment of FASB Statement No. 13 | June 1979 | |
| 30 | Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14 | August 1979 | |
| 31 | Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief | September 1979 | |
| 32 | Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20 | September 1979 | |
| 33 | Financial Reporting and Changing Prices | September 1979 | |
| 34 | Capitalization of Interest Cost | October 1979 | |
| 35 | Accounting and Reporting by Defined Benefit Pension Plans | March 1980 | |
| 36 | Disclosure of Pension Information—an amendment of APB Opinion No. 8 | May 1980 | |
| 37 | Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11 | July 1980 | |
| 38 | Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16 | September 1980 | |
| 39 | Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33 | October 1980 | |
| 40 | Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33 | November 1980 | |
| 41 | Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33 | November 1980 | |
| 42 | Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34 | November 1980 | |
| 43 | Accounting for Compensated Absences | November 1980 | |
| 44 | Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30 | December 1980 | |
| 45 | Accounting for Franchise Fee Revenue | March 1981 | |
| 46 | March 1981 | ||
| 47 | March 1981 | ||
| 48 | March 1981 | ||
| 49 | March 1981 | ||
| 50 | March 1981 | ||
| 51 | March 1981 | ||
| 52 | March 1981 | ||
| 53 | March 1981 | ||
| 54 | March 1981 | ||
| 55 | March 1981 | ||
| 56 | March 1981 | ||
| 57 | March 1981 | ||
| 58 | March 1981 | ||
| 59 | March 1981 | ||
| 60 | March 1981 | ||
| 61 | March 1981 | ||
| 62 | March 1981 | ||
| 63 | March 1981 | ||
| 64 | March 1981 | ||
| 65 | March 1981 | ||
| 66 | March 1981 | ||
| 67 | March 1981 | ||
| 68 | March 1981 | ||
| 69 | March 1981 | ||
| 70 | March 1981 | ||
| 71 | March 1981 | ||
| 72 | March 1981 | ||
| 73 | March 1981 | ||
| 74 | March 1981 | ||
| 75 | March 1981 | ||
| 76 | March 1981 | ||
| 77 | Reporting by Transferors for Transfers of Receivables with Recourse | December 1983 | |
| 78 | March 1981 | ||
| 79 | March 1981 | ||
| 80 | March 1981 | ||
| 81 | March 1981 | ||
| 82 | March 1981 | ||
| 83 | March 1981 | ||
| 84 | March 1981 | ||
| 85 | March 1981 | ||
| 86 | March 1981 | ||
| 87 | Employers' Accounting for Pensions | December 1985 | |
| 88 | March 1981 | ||
| 89 | March 1981 | ||
| 90 | March 1981 | ||
| 91 | March 1981 | ||
| 92 | March 1981 | ||
| 93 | March 1981 | ||
| 94 | March 1981 | ||
| 95 | Accounting for Statement of Cash Flows | March 1981 | |
| 96 | March 1981 | ||
| 97 | March 1981 | ||
| 98 | March 1981 | ||
| 99 | March 1981 | ||
| 100 | March 1981 | ||
| 101 | March 1981 | ||
| 102 | March 1981 | ||
| 103 | March 1981 | ||
| 104 | March 1981 | ||
| 105 | March 1981 | ||
| 106 | March 1981 | ||
| 107 | March 1981 | ||
| 108 | March 1981 | ||
| 109 | March 1981 | ||
| 110 | March 1981 | ||
| 111 | March 1981 | ||
| 112 | March 1981 | ||
| 113 | March 1981 | ||
| 114 | March 1981 | ||
| 115 | March 1981 | ||
| 116 | March 1981 | ||
| 117 | March 1981 | ||
| 118 | March 1981 | ||
| 119 | March 1981 | ||
| 120 | March 1981 | ||
| 121 | March 1981 | ||
| 122 | March 1981 | ||
| 123 | Accounting for Stock-Based Compensation | October 1995 | Revised and re-issued in December 2004 |
| 123R | Share-Based Payment | December 2004 | |
| 124 | March 1981 | ||
| 125 | March 1981 | ||
| 126 | March 1981 | ||
| 127 | March 1981 | ||
| 128 | March 1981 | ||
| 129 | March 1981 | ||
| 130 | March 1981 | ||
| 131 | Disclosures about Segments of an Enterprise and Related Information | June 1997 | |
| 132 | Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 | February 1998 | |
| 132R | Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 | December 2003 | |
| 133 | Accounting for Derivative Instruments and Hedging Activities | June 1998 | |
| 134 | Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise—an amendment of FASB Statement No. 65 | October 1998 | |
| 135 | Rescission of FASB Statement No. 75 and Technical Corrections | February 1999 | |
| 136 | Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others | June 1999 | |
| 137 | Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133 | June 1999 | |
| 138 | Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133 | June 2000 | |
| 139 | Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121 | June 2000 | |
| 140 | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125 | September 2000 | |
| 141 | Business Combinations | June 2001 | |
| 142 | Goodwill and Other Intangible Assets | June 2001 | |
| 143 | Accounting for Asset Retirement Obligations | June 2001 | |
| 144 | Accounting for the Impairment or Disposal of Long-Lived Assets | August 2001 | |
| 145 | Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections | April 2002 | |
| 146 | Accounting for Costs Associated with Exit or Disposal Activities | June 2002 | |
| 147 | Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9 | October 2002 | |
| 148 | Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123 | December 2002 | |
| 149 | Amendment of Statement 133 on Derivative Instruments and Hedging Activities | April 2003 | |
| 150 | Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity | May 2003 | |
| 151 | Inventory Costs—an amendment of ARB No. 43, Chapter 4 | November 2004 | |
| 152 | Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67 | December 2004 | |
| 153 | Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29 | December 2004 | |
| 154 | Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3 | May 2005 | |
| 155 | Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140 | February 2006 | |
| 156 | Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140 | March 2006 | |
| 157 | Fair Value Measurements | September 2006 | |
| 158 | Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R) | September 2006 | |
| 159 | The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115 | February 2007 |
Statements of Financial Accounting Concepts
Statements of Financial Accounting Concepts are a part of the FASB conceptual framework project. They set fundamental objectives and concepts that FASB will use in developing future U.S. generally accepted accounting principles (GAAP), however, they are not a part of the US GAAP. To date, 7 Concept Statements have been issued.
| No. | Title | Issue Date | Changes |
|---|---|---|---|
| 1 | Objectives of Financial Reporting by Business Enterprises | November 1978 | None |
| 2 | Qualitative Characteristics of Accounting Information | May 1980 | Paragraph 4 and footnote 2 superseded by Concept No. 6 |
| 3 | Elements of Financial Statements of Business Enterprises | December 1980 | Superseded by Concept No. 6, paragraph 2 |
| 4 | Objectives of Financial Reporting by Nonbusiness Organizations | December 1980 | None |
| 5 | Recognition and Measurement in Financial Statements of Business Enterprises | December 1984 | None |
| 6 | Elements of Financial Statements replacement of FASB Concepts Statement No. 3 (incorporating an amendment of FASB Concepts Statements No. 2 and 3) | December 1985 | None |
| 7 | Using Cash Flow Information and Present Value in Accounting Measurements | February 2000 | None |
List of FASB Interpretations
FASB Interpretations extend or explain existing standards (primarily Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles. As of September 2006, 48 interpretations have been published.