The FASB also sets standards and rules for individual certified public accountants practicing in the United States. 286(q), Superseded by FASB Interpretation 45, para. 25, Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statements No. Its role is to ensure that companies report financial information in a clear and ethical way, and that accounting practices are consistent. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles. The FASB is an independent organization that creates financial reporting standards for public and governmental organizations. 286(n), Superseded by FASB Statement 96, para. or. 75 and Technical Corrections, Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others, Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. FASB is still setting its priority list for future standards, but the PIR process is a top priority in the meantime. 35, Rescission of FASB Statement No. 13, Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 51, with related amendments of APB Opinion No. 20, Accounting for Special Termination Benefits Paid to Employees, Reporting by Transferors for Transfers of Receivables with Recourse, Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. The Financial Accounting Standards Board has released a new guide to a feature of Extensible Business Reporting Language known as extensible lists . FIN 46, Consolidation of Variable Interest Entities, was an interpretation of United States Generally Accepted Accounting Principles published by the US Financial Accounting Standards Board (FASB) that made it more difficult to remove assets and liabilities from a company's balance sheet if the company retained an economic exposure to the assets and liabilities. The Financial Accounting Standards Board has voted to defer the effective date of its long-duration insurance contract standard for one year in response to the coronavirus pandemic, as it takes over the process of conducting post-implementation reviews of some of its recent accounting standards such as revenue recognition, leases and credit losses. 66 and 67, Exchanges of Non-monetary Assets—an amendment of APB Opinion No. See FASB Staff Positions for the current listing. The measures are "intended to provide stakeholders with accounting relief and clarity during the COVID-19 crisis," FASB Chair Russell Golden said. 52, Determining the Measurement Date for Stock Option, Purchase, and Award Plans Involving Junior Stock—an interpretation of APB Opinion No. 124, Superseded by FASB Statement 96, para. 286(p), Superseded by FASB Statement 128, para. 96—an amendment of FASB Statement No. 3, Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 20, Accounting and Reporting by Defined Benefit Pension Plans, Disclosure of Pension Information—an amendment of APB Opinion No. 30, Accounting for Stock Appreciation Rights and Other Variable Stock Option or Award Plans—an interpretation of APB Opinions No. 34, Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 7, Superseded by FASB Interpretation 46(R), para. 10, Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 17, 22, 23, 26, 27, 28, 29, 91, 98 and 145, Financial Reporting for Segments of a Business Enterprise, Accounting by Debtors and Creditors for Troubled, Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which comprise Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, constitute rules and guidelines in preparing, presenting, and reporting financial statements within the United States according … The Financial Accounting Standards Board (FASB) has published proposed Taxonomy Improvements related to: a proposed Accounting Standards Update on Reference Rate Reform;; a proposed Accounting Standards Update on Freestanding Modifications (EITF Issue 19-C); and; Accounting Standards Update No. 16, Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. GAAP … Early implementers of the FASB standards report that they need more time and resources than anticipated, so governments, as well as businesses, would be wise to begin work as soon as possible. They extend or explain existing standards (primarily published in Statements of Financial Accounting Standards). We provide highlights of recent activites at the FASB and quick access to FASB produced materials. 2. 160(e), Superseded by FASB Statement 96, para. By Editor. 5 and 15, Accounting for Certain Investments in Debt and Equity Securities, Accounting for Contributions Received and Contributions Made, Financial Statements of Not-for-Profit Organizations, Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. The FASB Accounting Standards Codification simplifies user access to all authoritative U.S. generally accepted accounting principles (GAAP) by providing all the authoritative literature related to a particular Topic in one place. The Financial Accounting Standards Board (FASB) is an organization that sets standards for financial reporting and accounting in the financial sector. Accounting Changes Related to the Cost of Inventory—an interpretation of … 33, Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 8, Clarification of Definitions and Accounting for Marketable Equity Securities That Become Nonmarketable—an interpretation of FASB Statement No. 8, Applicability of FASB Statement No. See List of Concept Statements at the FASB website for more information. The Financial Accounting Standards Board (FASB) is one of three organizations primarily in charge of setting U.S. GAAP (Generally Accepted Accounting Principles). 12, Accounting for Previously Established Allowance Accounts—an interpretation of FASB Statement No. 15, 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—an amendment of FASB Statement No. 19, Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 19, Accounting for Translation Adjustments upon Sale of Part of an Investment in a Foreign Entity—an interpretation of FASB Statement No. This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together present rules and guidelines for preparing, presenting, and reporting financial statements within the United States according to generally accepted accounting principles ("GAAP") in the United States Of America, of which this list makes up a substantial part. 2 to Computer Software—an interpretation of FASB Statement No. 12 to Personal Financial Statements—an interpretation of FASB Statement No. The FASB sets accounting standards in the United States, which are published as the generally accepted accounting principles (GAAP). 63, 89, and 121, Business Combinations (Acquisition Method), Accounting for the Impairment or Disposal of Long-Lived Assets, Rescission of FASB Statements No. 9, Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. Presentation. Convergence The IASB and the FASB are working together to combine various accounting and financial reporting requirements developed by both entities into single international financial reporting standards. 34, Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 18, Accounting for Exploratory Wells in Progress at the End of a Period—an interpretation of FASB Statement No. 13, 66, and 91 and a rescission of FASB Statement No. All prior accounting standards documents were superseded as described in FASB Statement No. 4, This page was last edited on 19 January 2016, at 20:16. Other United States publications; Related Publications. 26 and Technical Bulletin No. 2, 4, 11, and 16, Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 12, Changes in Market Value after the Balance Sheet Date—an interpretation of FASB Statement No. The Financial Accounting Standards Board (FASB) last week said it will propose a one-year delay in new standards on operating leases and franchisor revenue recognition so organizations can focus on getting through the pandemic.. 205 - Presentation of Financial Statements. Close Start adding items to your reading lists: Sign in. 10 - Overall. 34, Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. Statements of Financial Accounting Standards ; FASB Interpretations ; FASB Staff Positions ; FASB Technical Bulletins ; … The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. 13, Using Leases Involving Only Part of a Building—an interpretation of FASB Statement No. You may recall from the newsletter last week the announcement of the Recommended Extensible Enumerations 2.0 specification – which powers extensible lists within XBRL reports – being implemented by the Financial Accounting Standards Board (FASB) for use with SEC filings from 2021. 9, Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. JetBlue started reporting with SASB Standards in 2017 as a new way to meet their investors’ needs. 48 interpretations have been published as of September 2006. FASB’s Proposed Taxonomy Implementation Guide, Extensible Lists: A Guide for Preparers explains an XBRL design feature known as extensible lists. 2. 71, Recognition of Depreciation by Not-for-Profit Organizations, Consolidation of All Majority-owned Subsidiaries—an amendment of ARB No. Most countries mandate IFRS standards for financial statements. Other business entities follow statements issued by Financial Accounting Standards Board (FASB). The Financial Accounting Standards Board (FASB) is an independent organization that sets accounting standards for companies and nonprofits in the United States. Financial Accounting Standards Board (FASB) The FASB’s mission is to establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports. 33, Designation of AICPA Guides and Statement 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—an amendment FASB Statement No. 2, Applying FASB Statement No. U.S. Generally accepted accounting principles, FASB Interpretations - Full Text, Summary, and Status, https://en.wikipedia.org/w/index.php?title=List_of_FASB_Interpretations&oldid=700650499, United States Generally Accepted Accounting Principles, Creative Commons Attribution-ShareAlike License, Accounting Changes Related to the Cost of Inventory—an interpretation of APB Opinion No. Obtain the relevant authoritative literature on accounting for investments in held-to-maturity securities using the FASB’s Codification Research System at the FASB website (www.fasb.org). Create your account. 107, Deferral of the Effective Date of Certain Provisions of FASB Statement No. 43, Chapter 12, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments, Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. The aim is to help nonprofits provide better financial information to donors, creditors, grantors and anyone else who needs access to their financial statements. 34 to Oil and Gas Producing Operations Accounted for by the Full Cost Method—an interpretation of FASB Statement No. 203(l), and FASB Statement 109, para. FASB: Referencing the Codification [Source: FASB Accounting Standards Codification Notice to Constituents (v 1.05) January 16, 2009, p. 22] "For purposes of establishing a consistent referencing approach for items such as working papers, articles, textbooks, and other similar items, the FASB suggests the following approach for referencing Codification content from outside of the Codification: 114, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments, Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts—an amendment of FASB Statements 60, 97, and 113 and Interpretation No. 6, Applying APB Opinions No. 140, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. Top FASB abbreviation meanings updated July 2020 7 in Financial Statements of Established Operating Enterprises—an interpretation of FASB Statement No. Accounting Standards Codification. 143, Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 133 and 140, Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. Required: 1. 21, Accounting for the Cost of Pension Plans Subject to the Employee Retirement Income Security Act of 1974—an interpretation of APB Opinion No. 125, Disclosure of Information about Capital Structure, Disclosures about Segments of an Enterprise and Related Information, Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. Close Save this item to: Close This item has been saved to your reading list. A … 105 - Generally Accepted Accounting Principles. The FASB suggests the following steps when conducting research: 1. 8, Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. Close Save this item to: Close This item has been saved to your reading list. 26, Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together present rules and guidelines for preparing, presenting, and reporting financial statements within the United States according to generally accepted accounting principles("GAAP") in the United States Of America, of whic… 87, 88, 106, and 132(R). 43 and an interpretation of APB Opinions 17 and 30, Financial Reporting and Changing Prices: Motion Picture Films, Revenue Recognition When Right of Return Exists, Accounting for Product Financing Arrangements, Financial Reporting in the Record and Music Industry, Financial Reporting by Cable Television Companies, Financial Reporting by Producers and Distributors of Motion Picture Films, Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 30 and a rescission of FASB Interpretation No. 1. 203(k), and FASB Statement 109, para. Close Start adding items to your reading lists: Sign in. The Financial Accounting Standards Board (FASB) is a private, non-profit organization standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. As of May 2009, FASB has 70 issued and active FSPs and lists 11 FSPs that have been superseded. The following images and detailed tables summarize the effective dates for the FASB's recently released guidance. While the IASB and FASB set accounting standards, they aren't directly responsible for oversight and enforcement of those standards. The IASB, or International Accounting Standards Board, issues international financial reporting standards (IFRS) for public-interest entities. 95, Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk, Employers' Accounting for Postretirement Benefits Other Than Pensions, Disclosures about Fair Value of Financial Instruments, Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. The 2015-16 edition contains all of the material published in the Accounting Standards Codification as of 31 October 2015 and is intended to be used as a reference tool alongside the online codification. 28, Lessee Guarantee of the Residual Value of Leased Property—an interpretation of FASB Statement No. 13, Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 39, Accounting for Transfers of Assets in Which a Not-for-Profit Organization Is Granted Variance Power—an interpretation of FASB Statement No. Publication series. 15, Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed, Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits, Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 43, Chapter 3A, Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. The FASB is an independent organization that creates financial reporting standards for public and governmental organizations. 16 and 17, Application of FASB Statement No. The Financial Accounting Standards Board (FASB) sets accounting rules for public and private companies and nonprofits in the United States. 133—an amendment of FASB Statement No. 109, Superseded by FASB Statement 15, para. 33, Accounting for the Effects of Certain Types of Regulation, Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. The existing Financial Accounting Standards Board (FASB) lease guidance, dating back to 1976, will be replaced by FASB Accounting Standards Update (ASU) 2016-02. 8, Accounting for Income Taxes in Interim Periods—an interpretation of APB Opinion No. The purpose was for the boards to update each other on individual projects that partially or entirely overlap with a project of the … The FASB provides financial reporting information and news via its website (fasb.org). Links to summaries, analysis, history and resources for International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), IFRIC Interpretations, SIC Interpretations and other pronouncements issued by the International Accounting Standards Board (IASB) and its related bodies. 40, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of, Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. The IFRS include . 203(m), and FASB Statement 109, para. 20 and FASB Statement No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation 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. Review a list of ANSI standards and their U.S. ISO equivalents, learn how standards are developed in the United States, and find the answers to frequently asked ANSI questions by visiting ASQ.org. The following images and detailed tables summarize the effective dates for the FASB's recently released guidance. List of 38 FASB definitions. 2, Applicability of FASB Statement No. If you need to cite information accessed from the FASB … The Financial Accounting Standards Board (FASB) is an independent organization that sets accounting standards for companies and nonprofits in the United States. 5, Translation of Unamortized Policy Acquisition Costs by a Stock Life Insurance Company—an interpretation of FASB Statement No. The codification is effective for interim and annual periods ending after September 15, 2009. 13, Accounting for a Loss on a Sublease—an interpretation of FASB Statement No. For nonpublic companies, this update is effective for the 2020 calendar year. Standards & Guidance The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)—an approximate 2,500-page PDF—is the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities. 20 - Discontinued Operations. 5, Amended by SFAS No. List of Financial Accounting Standards Board pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together present rules and guidelines for preparing, presenting, and reporting financial statements within the United States according to generally accepted accounting principles ("GAAP") … 13, and Technical Corrections, Accounting for Costs Associated with Exit or Disposal Activities, Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 105, Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises—an interpretation of FASB Statements No. Quick-reference of titles of topics and subtopics in the FASB Accounting Standards Codification. Because all related content is organized topically, users should be able to identify most content by topical browsing. 4, 44, and 64, Amendment of FASB Statement No. The list of FASB Technical Bulletins follows the list of Staff Positions on the FASB website; See the start of the listing at FASB Technical Bulletins. Top FASB abbreviation meanings updated July 2020 71, Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale—an amendment of FASB Statement No. Pension and Other Enterprises—an interpretation of APB Opinion No, 106, and an amendment of FASB Statement No remaining... Equivalent—An amendment of APB Opinion No Accounting Principles—a replacement of APB Opinion.! 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