Books by Financial Accounting Standards Board
WG&L's complete analysis of AS
WG&L's complete analysis of ASU 2009-17
Accounting for transfers of fi
Accounting for transfers of financial assets
Amendments to FASB interpretat
Amendments to FASB interpretation no. 46(R)
Consolidations (topic 810)
Consolidations (topic 810)
Subsequent events
Subsequent events
The FASB accounting standards
The FASB accounting standards codification and the hierarchy of generally accepted accounting principles
Transfers and servicing (Topic
Transfers and servicing (Topic 860)
Current Text 2008/2009 Edition
Current Text 2008/2009 Edition, Accounting Standards as of June 1, 2008 (Volume 1 , General Standards - Sections A07 To N35)
Disclosures about derivative i
Disclosures about derivative instruments and hedging activities
FASB codification developments
FASB codification developments 2008
Accounting for financial guara
Accounting for financial guarantee insurance contracts
Noncontrolling interests in co
Noncontrolling interests in consolidated financial statements
Accounting standards
Employers' accounting for defi
Employers' accounting for defined benefit pension and other postretirement plans
Not-for-profit organizations
Not-for-profit organizations
The fair value option for fina
The fair value option for financial assets and financial liabilities, including and amendment of FASB statement no. 115
Accounting for certain hybrid
Accounting for certain hybrid financial instruments
Accounting for servicing of fi
Accounting for servicing of financial assets
Accounting for uncertain tax p
Accounting for uncertain tax positions
Consolidated financial stateme
Consolidated financial statements, including accounting and reporting of noncontrolling interests in subsidiaries
The hierarchy of generally acc
The hierarchy of generally accepted accounting principles
Accounting for real estate tim
Accounting for real estate time-sharing transactions
Exchanges of nonmonetary asset
Exchanges of nonmonetary assets
Inventory costs
Inventory costs
Proposed Interpretation
Proposed Interpretation
Share-based payment
Share-based payment
Accounting for certain financi
Accounting for certain financial instruments with characteristics of both liabilities and equity
Amendment of statement 133 on
Amendment of statement 133 on derivative instruments and hedging activities
Consolidation of variable inte
Consolidation of variable interest entities
Exchanges of productive assets
Exchanges of productive assets
Qualifying special-purpose ent
Qualifying special-purpose entities and isolation of transferred assets
Statement of financial account
Statement of financial accounting standards no. 132
Accounting for stock-based com
Accounting for stock-based compensation--transition and disclosure
Consolidation of certain speci
Consolidation of certain special-purpose entities
Recission of FASB statements n
Recission of FASB statements no. 4,44,and 64 and technical corrections
Statement of financial account
Statement of financial accounting standards no. 146
Accounting for asset retiremen
Accounting for asset retirement obligations
Accounting for derivative inst
Accounting for derivative instruments and hedging activities
Business combinations
Business combinations
Accounting for transfers and s
Accounting for transfers and servicing of financial assets and extinguishments of liabilities
Accounting for certain transac
Accounting for certain transactions involving stock compensation
International accounting stand
International accounting standard setting
Preliminary views on major iss
Preliminary views on major issues related to reporting financial instruments and certain related assets and liabilities at fair value
Rescission of FASB statement n
Rescission of FASB statement no. 75 and technical corrections
Accounting for transfers of as
Accounting for transfers of assets in which a not-for-profit organization is granted variance power
Disclosure of information abou
Disclosure of information about capital structure
Earnings per share and disclos
Earnings per share and disclosure of information about capital structure
Recommendations for the AICPA
Recommendations for the AICPA Special Committee on Financial Reporting and the Association for Investment Management and Research
Accounting and reporting by mu
Accounting and reporting by mutual life insurance enterprises and by insurance enterprises for certain long-duration participating contracts
Accounting for the impairment
Accounting for the impairment of long-lived assets and for long-lived assets to be disposed of
Transfers of assets in which a
Transfers of assets in which a not-for-profit organization acts as an agent, trustee, or intermediary
Accounting by creditors for im
Accounting by creditors for impairment of a loan -- income recognition and disclosures
Accounting for mortgage servic
Accounting for mortgage servicing rights and excess servicing receivables and for securitization of mortgage loans
Disclosure about derivative fi
Disclosure about derivative financial instruments and fair value of financial instruments
Offsetting of amounts related
Offsetting of amounts related to certain repurchase and reverse repurchase agreements
Preliminary views on major iss
Preliminary views on major issues related to consolidation policy
Accounting for contributions r
Accounting for contributions received and contributions made
Financial statements of not-fo
Financial statements of not-for-profit organizations
Reporting disaggregated inform
Reporting disaggregated information by business enterprises
Accounting for certain investm
Accounting for certain investments in debt and equity securities
Implementing FASB statement 10
Implementing FASB statement 106
An analysis of issues related
An analysis of issues related to new basis accounting
Benefits, costs, and consequen
Benefits, costs, and consequences of financial accounting standards
Accounting for contributions r
Accounting for contributions received and contributions made and capitalization of works of art, historical treasures, and similar assets
An Analysis of issues related
An Analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles
An Analysis of issues related
An Analysis of issues related to distinguishing between liability and equity instruments and accounting for instruments with characteristics of both
An Analysis of issues related
An Analysis of issues related to present value-based measurements in accounting
Disclosure of information abou
Disclosure of information about financial instruments with off-balance-sheet risk and financial instruments with concentrations of credit risk
Financial reporting by not-for
Financial reporting by not-for-profit organizations
Invitation to comment
Invitation to comment
Retiree benefits
Retiree benefits
Statement of cash flows, net r
Statement of cash flows, net reporting of certain cash receipts and cash payments and classification of cash flows from hedging transactions
Disclosures about financial in
Disclosures about financial instruments
Public record (Statement of fi
Public record (Statement of financial accounting standards no. 91, Accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases)
Public record, FASB technical
Public record, FASB technical bulletin no. 86-1, Accounting for certain effects of the Tax Reform Act of 1986
Public record, FASB technical
Public record, FASB technical bulletin no. 86-2, Accounting for an interest in the residual value of a leased asset acquired by a third party or retained by a lessor that sells the related minimum rental
Regulated enterprises--account
Regulated enterprises--accounting for phase-in plans
Accounting and reporting by in
Accounting and reporting by insurance enterprises for certain long-duration insurance contracts and for realized gains and losses from the sale of investments
Accounting for nonrefundable f
Accounting for nonrefundable fees and costs associated with originating or acquiring loans and initial direct costs of leases
Consolidation of all majority-
Consolidation of all majority-owned subsidiariees
Public record, FASB technical
Public record, FASB technical bulletin no. 85-3, Accounting for operating leases with scheduled rent increases
Public record, FASB technical
Public record, FASB technical bulletin no. 85-4, Accounting for purchases of life insurance
Recognition and measurement in
Recognition and measurement in financial statements of business enterprises
Recognition of depreciation by
Recognition of depreciation by not-for-profit organizations
A Study of the attitudes towar
A Study of the attitudes toward and an assessment of the Financial Accounting Standards Board
Accounting for nonrefundable f
Accounting for nonrefundable fees and costs associated with originating and acquiring loans
Designation of AICPA guides an
Designation of AICPA guides and statements of position on accounting by brokers and dealers in securities, by employee benefit plans, and by banks as preferable for purposes of applying APB opinion 20
Employers' accounting for pens
Employers' accounting for pensions
Employers' accounting for sett
Employers' accounting for settlements and curtailments of defined benefit pension plans and for termination benefits
Public record, FASB technical
Public record, FASB technical bulletin no. 85-1
Regulated enterprises--account
Regulated enterprises--accounting for phase-in plans, abandonments, and disallowances of plant costs
Yield test for determining whe
Yield test for determining whether a convertible security is a common stock equivalent
Accounting for compensation pl
Accounting for compensation plans involving certain rights granted to employees
Accounting for the costs of co
Accounting for the costs of computer software to be sold, leased, or otherwise marketed
Determining the measurement da
Determining the measurement data for stock option, purchase, and award plans involving junior stock
Disclosure of postretirement h
Disclosure of postretirement health care and life insurance benefits information
Accounting for translation adj
Accounting for translation adjustments upon sale of part of an investment in a foreign entity
An Analysis of additional issu
An Analysis of additional issues related to employers' accounting for pensions and other postemployment benefits
An Analysis of additional issu
An Analysis of additional issues related to employers' accounting for pensions and other postemployment benefits, April 19, 1983
An Analysis of issues related
An Analysis of issues related to accounting for income taxes
Discussion memorandum employer
Discussion memorandum employers' accounting for pensions and other postemployment benefits, February 19, 1981
Discussion memorandum on Repor
Discussion memorandum on Reporting funds flows, liquidity, and financial flexibility
Extinguishment of debt
Extinguishment of debt
Financial reporting by private
Financial reporting by privately owned companies
Preliminary views--a field tes
Preliminary views--a field test, employers' accounting for pensions
Proposed amendments to FASB co
Proposed amendments to FASB concepts statement 2 and 3 to apply them to nonbusiness organizations
Proposed procedures for implem
Proposed procedures for implementing recommendations of the FASB Task Force on Timely Financial Reporting Guidance
Reporting a change in accounti
Reporting a change in accounting for railroad track structures
Reporting by transferors for t
Reporting by transferors for tranfers of receivables with recourse
Supplementary disclosures abou
Supplementary disclosures about the effects of changing prices
Accounting for certain acquisi
Accounting for certain acquisitions of banking or thrift institutions
Accounting for compensated abs
Accounting for compensated absences
Accounting for costs and initi
Accounting for costs and initial rental operations of real estate projects
Accounting for tax benefits re
Accounting for tax benefits related to U.K. tax legislation concerning stock relief
Accounting for the effects of
Accounting for the effects of certain types of regulation
Accounting for the effects of
Accounting for the effects of regulation of an enterprise's prices based on its costs
Accounting for the reduction i
Accounting for the reduction in the tax basis of an asset caused by the investment tax credit
Accounting for title plant
Accounting for title plant
Capitalization of interest cos
Capitalization of interest cost in situations involving certain tax-exempt borrowings and certain gifts and grants
Classification of obligations
Classification of obligations that are callable by the creditor
Classification of renewals or
Classification of renewals or extensions of existing sales-type or direct financing leases
Deferral of the effective date
Deferral of the effective date of certain accounting requirements for pension plans of state and local governmental units
Designation of AICPA guide and
Designation of AICPA guide and statement of position (SOP) 81-1 on contractor accounting and SOP 81-2 concerning hospital-related organizations as preferable for purposes of applying APB opinion 20
Determining contingent rentals
Determining contingent rentals
Extinguishment of debt and the
Extinguishment of debt and the offsetting of restricted assets against related debt
Financial reporting and changi
Financial reporting and changing prices, foreign currency translation
Financial reporting and changi
Financial reporting and changing prices, investment companies
Objectives of financial report
Objectives of financial reporting by nonbusiness organizations
Reporting by transferors for t
Reporting by transferors for transfers of receivables with recourse
Research and development arran
Research and development arrangements
Accounting and reporting by tr
Accounting and reporting by transferors for transfers of receivables with recourse
Accounting by the entertainmen
Accounting by the entertainment industry
Accounting for certain real es
Accounting for certain real estate transactions
Accounting for exploratory wel
Accounting for exploratory wells in progress at the end of a period
Accounting for the sale or pur
Accounting for the sale or purchase of tax benefits through tax leases
An Analysis of issues related
An Analysis of issues related to employers' accounting for pensions and other postemployment benefits
An Analysis of issues related
An Analysis of issues related to employers' accounting for pensions and other postemployment benefits, February 19, 1981
Applicability of FASB statemen
Applicability of FASB statement no. 32 to AICPA statements of position and guides on accounting and auditing matters
Capitalization of interest cos
Capitalization of interest cost in financial statements that include investments accounted for by the equity method
Capitalization of interest cos
Capitalization of interest cost in situations involving tax-exempt borrowings and certain gifts and grants
Determining whether a converti
Determining whether a convertible security is a common stock equivalent
Disclosure of indirect guarant
Disclosure of indirect guarantees of indebtedness of others
Disclosure of long-term obliga
Disclosure of long-term obligations
Financial reporting by private
Financial reporting by private and small public companies
Financial reporting in the rec
Financial reporting in the record and music industry
Project, applicability of APB
Project, applicability of APB opinion no. 21 to television film license agreements
Reporting income, cash flows,
Reporting income, cash flows, and financial position of business enterprises
Reporting intercorporate incom
Reporting intercorporate income tax allocations
Two proposed statements of the
Two proposed statements of the Financial Accounting Standards Board concerning accounting by the insurance industry
Two proposed statements of the
Two proposed statements of the Financial Accounting Standards Board concerning accounting for certain product sales
Accounting and reporting by de
Accounting and reporting by defined benefit pension plans
An Analysis of issues related
An Analysis of issues related to reporting funds flows, liquidity, and financial flexibility
Balance sheet classification o
Balance sheet classification of deferred income taxes
Disclosure of guarantees, proj
Disclosure of guarantees, project financing arrangements, and other similar obligations
Disclosure of interest rate fu
Disclosure of interest rate futures contracts and forward and standby contracts
Elements of financial statemen
Elements of financial statements of business enterprises
FASB discussion memorandum
FASB discussion memorandum
Financial reporting and changi
Financial reporting and changing prices, specialized assets
Financial statements and other
Financial statements and other means of financial reporting
Public record, Statement of fi
Public record, Statement of financial accounting standards no. 31, Accounting for tax benefits related to U.K. tax legislation concerning stock relief
Qualitative characteristics of
Qualitative characteristics of accounting information. May 1980
Two proposed pronouncements of
Two proposed pronouncements of the Financial Accounting Standards Board concerning disclosure of obligations
Accounting for income taxes re
Accounting for income taxes related to U.K. tax legislation concerning stock relief
Accounting for involuntary con
Accounting for involuntary conversions of nonmonetary assets to monetary assets
Accounting for preacquisition
Accounting for preacquisition contingencies of purchased enterprises
Accounting for tax benefits re
Accounting for tax benefits related to U.K. tax legislation concerning stock relief, September 1979
An Analysis of issues related
An Analysis of issues related to effect of rate regulation on accounting for regulated enterprises
An analysis of issues related
An analysis of issues related to reporting earnings
An overview of proposed accoun
An overview of proposed accounting and reporting standards for defined benefit pension plans / Financial Accounting Standards Board
Constant dollar accounting
Constant dollar accounting
Disclosure of pension and othe
Disclosure of pension and other post-retirement benefit information
Estimates of residual values b
Estimates of residual values by lessors and lessees
Illustrations of Financial rep
Illustrations of Financial reporting and changing prices
Qualitative characteristics
Qualitative characteristics
Qualitative characteristics of
Qualitative characteristics of accounting information
Reporting tax benefits realize
Reporting tax benefits realized on disposition of investments in certain subsidiaries and other investees
Specialized accounting and rep
Specialized accounting and reporting principles and practices in AICPA Industry accounting guides, Industry audit guides, and Statements of position
Specialized accounting and rep
Specialized accounting and reporting principles and practices in AICPA statements of position and guides on accounting and auditing matters
Summary statement of Financial
Summary statement of Financial accounting standards no. 33
Accounting for an unused inves
Accounting for an unused investment tax credit
Accounting for certain service
Accounting for certain service transactions
Accounting for purchase of a l
Accounting for purchase of a leased asset by the lessee during the term of the lease
Additional comments of the Fin
Additional comments of the Financial Accounting Standards Board to the Securities and Exchange Commission
An analysis of issues related
An analysis of issues related to conceptual framework for financial accounting and reporting
An analysis of issues related
An analysis of issues related to interim financial accounting and reporting
Applicability of indefinite re
Applicability of indefinite reversal criteria to timing differences
Changes in the provisions of l
Changes in the provisions of lease agreements resulting from refundings of tax-exempt debt
Inception of the lease
Inception of the lease
Leases of certain property own
Leases of certain property owned by a governmental unit or authority
Lessee's use of the interest r
Lessee's use of the interest rate implicit in the lease
Objectives of financial report
Objectives of financial reporting by business enterprises
Public record, FASB interpreta
Public record, FASB interpretation no. 28
Reporting segment information
Reporting segment information in financial statements that are presented in another enterprise's financial report
Suspension of the reporting of
Suspension of the reporting of earnings per share and segment information by nonpublic enterprises
Accounting for forward exchang
Accounting for forward exchange contracts
Accounting for leases-initial
Accounting for leases-initial direct costs
An analysis of issues related
An analysis of issues related to accounting for interest costs
Financial accounting and repor
Financial accounting and reporting by oil and gas producing companies
Financial accounting and repor
Financial accounting and reporting in the extractive industries
Financial reporting for segmen
Financial reporting for segments of a business enterprise
Objectives of financial report
Objectives of financial reporting and elements of financial statements of business enterprises
Prior period adjustments
Prior period adjustments
Accounting by debtors and cred
Accounting by debtors and creditors for troubled debt restructurings
Accounting for income taxes in
Accounting for income taxes in interim periods
FASB discussion memorandum rel
FASB discussion memorandum related to accounting by debtors and creditors when debt is restructured
An analysis of issues related
An analysis of issues related to accounting for foreign currency translation
An Analysis of issues related
An Analysis of issues related to reporting the effects of general price-level changes in financial statements
Discussion memorandum on Accou
Discussion memorandum on Accounting for research and development and similar costs, dated December 28, 1973
Reporting accounting changes i
Reporting accounting changes in interim financial statements
An Analysis of issues related
An Analysis of issues related to accounting for research and development and similar costs
Financial Accounting Standards
Financial Accounting Standards Board