891:
Guarantor's
Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statements No. 5, 57, and 107 and rescission of FASB Interpretation No. 34
209:
Applying APB Opinions No. 16 and 17 When a
Savings and Loan Association or a Similar Institution is Acquired in a Business Combination Accounted for by the Purchase Method—an interpretation of APB Opinions No. 16 and 17
1017:
816:
Offsetting of
Amounts Related to Certain Repurchase and Reverse Repurchase Agreements—an interpretation of APB Opinion No. 10 and a modification of FASB Interpretation No. 39
798:
Applicability of
Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises—an interpretation of FASB Statements No. 12, 60, 97, and 113
1022:
31:(FASB). They extend or explain existing standards (primarily published in Statements of Financial Accounting Standards). Interpretations are a part of the
594:
Reporting Tax
Benefits Realized on Disposition of Investments in Certain Subsidiaries and Other Investees—an interpretation of APB Opinions No. 23 and 24
669:
Applying FASB Statement No. 34 to Oil and Gas
Producing Operations Accounted for by the Full Cost Method—an interpretation of FASB Statement No. 34
630:
Treatment of Stock
Compensation Plans in EPS Computations—an interpretation of APB Opinion No. 15 and a modification of FASB Interpretation No. 28
342:
Clarification of
Definitions and Accounting for Marketable Equity Securities That Become Nonmarketable—an interpretation of FASB Statement No. 12
834:
Accounting for
Transfers of Assets in Which a Not-for-Profit Organization Is Granted Variance Power—an interpretation of FASB Statement No. 116
98:
Accounting for the Cost of
Pension Plans Subject to the Employee Retirement Income Security Act of 1974—an interpretation of APB Opinion No. 8
116:
Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase Method—an interpretation of FASB Statement No. 2
759:
Determining the Measurement Date for Stock Option, Purchase, and Award Plans Involving Junior Stock—an interpretation of APB Opinion No. 25
997:
191:
Classification of a Short-Term Obligation Repaid Prior to Being Replaced by a Long-Term Security—an interpretation of FASB Statement No. 6
28:
741:
Accounting for Translation Adjustments upon Sale of Part of an Investment in a Foreign Entity—an interpretation of FASB Statement No. 52
573:
Accounting for Stock Appreciation Rights and Other Variable Stock Option or Award Plans—an interpretation of APB Opinions No. 15 and 25
173:
Applying FASB Statement No. 7 in Financial Statements of Established Operating Enterprises—an interpretation of FASB Statement No. 7
537:
Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 13
321:
Translation of Unamortized Policy Acquisition Costs by a Stock Life Insurance Company—an interpretation of FASB Statement No. 8
285:
Consolidation of a Parent and Its Subsidiaries Having Different Balance Sheet Dates—an interpretation of FASB Statement No. 12
705:
Criteria for Applying the Equity Method of Accounting for Investments in Common Stock—an interpretation of APB Opinion No. 18
651:
Application of Percentage Limitations in Recognizing Investment Tax Credit—an interpretation of APB Opinions 2, 4, and 11
456:
Using Applicability of Indefinite Reversal Criteria to Timing Differences—an interpretation of APB Opinions No. 11 and 23
612:
Accounting for Involuntary Conversions of Nonmonetary Assets to Monetary Assets—an interpretation of APB Opinion No. 29
360:
Applying the Lower of Cost or Market Rule in Translated Financial Statements—an interpretation of FASB Statement No. 8
780:
Offsetting of Amounts Related to Certain Contracts—an interpretation of APB Opinion No. 10 and FASB Statement No. 105
80:
Imputing Interest on Debt Arrangements Made under the Federal Bankruptcy Act—an interpretation of APB Opinion No. 21
17:
231:
Application of FASB Statement No. 12 to Personal Financial Statements—an interpretation of FASB Statement No. 12
134:
Applicability of FASB Statement No. 2 to Development Stage Enterprises—an interpretation of FASB Statement No. 2
480:
Leases of Certain Property Owned by a Governmental Unit or Authority—an interpretation of FASB Statement No. 13
723:
Accounting for Exploratory Wells in Progress at the End of a Period—an interpretation of FASB Statement No. 19
870:
Accounting for Certain Transactions involving Stock Compensation—an interpretation of APB Opinion No. 25
417:
Reporting Accounting Changes under AICPA Statements of Position—an interpretation of APB Opinion No. 20
687:
Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 5
555:
Accounting for a Loss on a Sublease—an interpretation of FASB Statement No. 13 and APB Opinion No. 30
516:
Accounting for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11, and 16
399:
Lessee Guarantee of the Residual Value of Leased Property—an interpretation of FASB Statement No. 13
152:
Applicability of FASB Statement No. 2 to Computer Software—an interpretation of FASB Statement No. 2
949:
Accounting for Conditional Asset Retirement Obligations—an interpretation of FASB Statement No. 143
931:
Consolidation of Variable Interest Entities (revised December 2003)—an interpretation of ARB No. 51
267:
Accounting for Previously Established Allowance Accounts—an interpretation of FASB Statement No. 12
249:
Changes in Market Value after the Balance Sheet Date—an interpretation of FASB Statement No. 12
303:
Using Reasonable Estimation of the Amount of a Loss—an interpretation of FASB Statement No. 5
62:
Accounting Changes Related to the Cost of Inventory—an interpretation of APB Opinion No. 20
435:
Accounting for Leases in a Business Combination—an interpretation of FASB Statement No. 13
498:
Using Leases Involving Only Part of a Building—an interpretation of FASB Statement No. 13
967:
Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109
378:
Accounting for Income Taxes in Interim Periods—an interpretation of APB Opinion No. 28
1011:
659:
Superseded by FASB Statement 96, para. 203(n), and FASB Statement 109, para. 286(q)
602:
Superseded by FASB Statement 96, para. 203(m), and FASB Statement 109, para. 286(p)
527:
Superseded by FASB Statement 96, para. 203(l), and FASB Statement 109, para. 286(o)
470:
Superseded by FASB Statement 96, para. 203(k), and FASB Statement 109, para. 286(n)
913:
Consolidation of Variable Interest Entities—an interpretation of ARB No. 51
35:(US GAAP). 48 interpretations have been published as of September 2006.
992:
32:
907:
1002:
852:
Real Estate Sales—an interpretation of FASB Statement No. 66
1018:
United States Generally Accepted Accounting Principles
1003:
FASB Interpretations - Full Text, Summary, and Status
18:
Financial Accounting Standards Board Interpretations
921:Superseded by FASB Interpretation 46(R), para. 4
695:Superseded by FASB Interpretation 45, para. 19
641:Superseded by FASB Statement 128, para. 160(e)
993:U.S. Generally accepted accounting principles
33:U.S. Generally accepted accounting principles
8:
350:Superseded by FASB Statement 115, para. 124
293:Superseded by FASB Statement 115, para. 124
275:Superseded by FASB Statement 115, para. 124
257:Superseded by FASB Statement 115, para. 124
27:FASB Interpretations are published by the
842:Superseded by FASB Statement 136, para. 7
88:Superseded by FASB Statement 15, para. 10
368:Superseded by FASB Statement 52, para. 3
332:Superseded by FASB Statement 52, para. 3
239:Superseded by FASB Statement 83, para. 7
106:Superseded by FASB Statement 87, para. 9
37:
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29:Financial Accounting Standards Board
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47:Issue Date
1012:Categories
837:Sept. 1996
615:Sept. 1979
540:Sept. 1978
519:Sept. 1978
501:Sept. 1978
324:Sept. 1976
306:Sept. 1976
288:Sept. 1976
270:Sept. 1976
252:Sept. 1976
234:Sept. 1976
970:Jun. 2006
952:Mar. 2005
934:Dec. 2003
916:Jan. 2003
895:Nov. 2002
873:Mar. 2000
855:June 1999
819:Dec. 1994
801:Apr. 1993
783:Mar. 1992
762:Aug. 1984
744:July 1983
726:Oct. 1981
690:Mar. 1981
672:Aug. 1980
654:Mar. 1980
633:Feb. 1980
597:Feb. 1979
576:Dec. 1978
558:Nov. 1978
483:Aug. 1978
459:Apr. 1978
438:Apr. 1978
420:Nov. 1977
402:Oct. 1977
381:Mar. 1977
363:Feb. 1977
345:Feb. 1977
213:Feb. 1976
194:Jan. 1976
176:Oct. 1975
155:Feb. 1975
137:Feb. 1975
119:Feb. 1975
101:Dec. 1974
83:June 1974
65:June 1974
708:May 1981
975:Amended
939:Amended
878:Amended
860:Amended
806:Amended
788:Amended
767:Amended
638:Amended
620:Amended
581:Amended
464:Amended
443:Amended
425:Amended
329:Amended
218:Amended
160:Amended
124:Amended
50:Changes
928:46(R)
44:Title
964:48.
957:None
946:47.
900:None
888:45.
867:44.
849:43.
831:42.
824:None
813:41.
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199:None
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70:None
41:No.
206:9.
188:8.
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131:5.
113:4.
95:3.
77:2.
59:1.
1014::
910:.
908:46
20:)
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