List of FASB pronouncements

Rules and decrees announced by the US private sector's main accounting board

This article is an incomplete 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 presented 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 made up a substantial part. The SFAS have been superseded by the FASB Accounting Standards Codification (ASC). The codification is effective for interim and annual periods ending after September 15, 2009. All existing accounting standards documents are superseded by the ASC. All other accounting literature not included in the Codification is now deemed nonauthoritative.

Statements of Financial Accounting Standards have been superseded by the Accounting Standards Codification, effective for periods ending after September 15, 2009. The below table lists the Statements of Financial Accounting Standards that were issued prior to the Codification. No. Title Issue Date Changes 1 Disclosure of Foreign Currency Translation Information December 1973Superseded by FAS 8 & FAS 522 Accounting for Research and Development Costs October 19743 Reporting Accounting Changes in Interim Financial Statements March 1975 Replaced by SFAS No. 1544 Reporting Gains and Losses from Extinguishment of Debt March 1975 Rescinded by SFAS No. 1455 Accounting for Contingencies March 1975 Amended by SFAS No. 11, 112 and 1146 Classification of Short Term Obligations Expected to Be Refinanced May 19757 Accounting and Reporting by Development Stage Enterprises June 19758 Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement October 1975 Superseded by FAS 529 Accounting for Income Taxes: Oil and Gas Producing Companies October 1975Superseded by FAS 1910 Extension of "Grandfather" Provisions for Business Combinations October 1975Superseded by FAS 14111 Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5 December 197512 Accounting for Certain Marketable Securities December 1975Superseded by FAS 11513 Accounting for Leases November 1976 Amended by SFAS No. 17, 22, 23, 26, 27, 28, 29, 91, 98 and 14514 Financial Reporting for Segments of a Business Enterprise December 1976 Supserseded by FAS 13115 Accounting by Debtors and Creditors for Troubled Debt Restructurings June 1977 Amended by SFAS No. 11416 Prior Period Adjustments June 197717 Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13 November 1977 Rescinded by SFAS No. 9118 Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14 November 1977Superseded by FAS 13119 Financial Accounting and Reporting by Oil and Gas Producing Companies December 1977 Amended by SFAS No. 25 and 6920 Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8 December 1977Superseded by FAS 5221 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 1978Superseded by FAS 13122 Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax Exempt Debt—an amendment of FASB Statement No. 13 June 197823 Inception of the Lease—an amendment of FASB Statement No. 13 August 197824 Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14 December 1978Superseded by FAS 13125 Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19 February 1979 Amended by SFAS No. 6926 Profit Recognition on Sales Type Leases of Real Estate—an amendment of FASB Statement No. 13 April 1979 Rescinded by SFAS No. 9827 Classification of Renewals or Extensions of Existing Sales Type or Direct Financing Leases—an amendment of FASB Statement No. 13 May 197928 Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13 May 197929 Determining Contingent Rentals—an amendment of FASB Statement No. 13 June 197930 Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14 August 1979Superseded by FAS 13131 Accounting for Tax Benefits Related to U. K. Tax Legislation Concerning Stock Relief September 1979Superseded by FAS 9632 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 Rescinded by SFAS No. 11133 Financial Reporting and Changing Prices September 1979 Superseded by FAS 8934 Capitalization of Interest Cost October 1979 Amended by SFAS No. 42, 58 and 6235 Accounting and Reporting by Defined Benefit Pension Plans March 1980 Amended by SFAS No. 59, 75 and 11036 Disclosure of Pension Information—an amendment of APB Opinion No. 8 May 1980Superseded by FAS 8737 Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11 July 198038 Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16 September 1980Superseded by FAS 14139 Financial Reporting and Changing Prices: Specialized Assets Mining and Oil and Gas—a supplement to FASB Statement No. 33 October 1980 Superseded by FAS 8940 Financial Reporting and Changing Prices: Specialized Assets Timberlands and Growing Timber—a supplement to FASB Statement No. 33 November 1980Superseded by FAS 8941 Financial Reporting and Changing Prices: Specialized Assets Income Producing Real Estate—a supplement to FASB Statement No. 33 November 1980Superseded by FAS 8942 Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34 November 198043 Accounting for Compensated Absences November 198044 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 Rescinded by SFAS No. 14545 Accounting for Franchise Fee Revenue March 1981 Amended by SFAS No. 11246 Financial Reporting and Changing Prices: Motion Picture Films March 1981Superseded by FAS 8947 Disclosure of Long Term Obligations 48 Revenue Recognition When Right of Return Exists June 198149 Accounting for Product Financing Arrangements June 198150 Financial Reporting in the Record and Music Industry November 198151 Financial Reporting by Cable Television Companies November 198152 Foreign Currency Translation December 198153 Financial Reporting by Producers and Distributors of Motion Picture Films December 1981 Rescinded by SFAS No. 13954 Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33 January 1982Superseded by FAS 8955 Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15 February 1982Superseded by FAS 11156 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. 32 February 1982Superseded by FAS 11157 Related Party Disclosures March 198258 Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34 April 198259 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35 April 1982Superseded by FAS 7560 Accounting and Reporting by Insurance Enterprises June 1982 Amended by SFAS No. 91 and 12061 Accounting for Title Plant June 198262 Capitalization of Interest Cost in Situations Involving Certain Tax Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34 June 198263 Financial Reporting by Broadcasters June 1982 Amended by SFAS No. 13964 Extinguishments of Debt Made to Satisfy Sinking Fund Requirements—an amendment of FASB Statement No. 4 September 1982 Rescinded by SFAS No. 14565 Accounting for Certain Mortgage Banking Activities September 1982 Amended by SFAS No. 91, 122, and 13466 Accounting for Sales of Real Estate October 1982 Amended by SFAS No. 98 and 15267 Accounting for Costs and Initial Rental Operations of Real Estate Projects October 1982 Amended by SFAS No. 15268 Research and Development Arrangements October 198269 Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39 November 198270 Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33 December 1982Superseded by FAS 8971 Accounting for the Effects of Certain Types of Regulation December 1982 Amended by SFAS No. 90 and 9272 Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9 February 1983 Rescinded by SFAS No. 14773 Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20 August 1983Superseded by FAS 15474 Accounting for Special Termination Benefits Paid to Employees August 1983Superseded by FAS 8875 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35 November 1983 Rescinded by SFAS No. 13576 Extinguishment of Debt an amendment of APB Opinion No. 26 November 1983Superseded by FAS 12577 Reporting by Transferors for Transfers of Receivables with Recourse December 1983Superseded by FAS 12578 Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A December 198379 Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16 February 1984Superseded by FAS 14180 Accounting for Futures Contracts August 1984Superseded by FAS 13381 Disclosure of Postretirement Health Care and Life Insurance Benefits November 1984Superseded by FAS 10682 Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33 November 1984Superseded by FAS 8983 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. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10 March 1985Superseded by FAS 11184 Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26 March 198585 Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15 March 1985Superseded by FAS 12886 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed August 198587 Employers' Accounting for Pensions December 1985 Amended by SFAS No. 132R and No. 15888 Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits December 1985 Amended by SFAS No. 132R and No. 15889 Financial Reporting and Changing Prices December 1986 Amended by SFAS No. 13990 Regulated Enterprises Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71 December 198691 Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases—an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17 December 1986 Amended by SFAS No. 9892 Regulated Enterprises Accounting for Phase in Plans—an amendment of FASB Statement No. 71 August 198793 Recognition of Depreciation by Not for Profit Organizations August 1987 Amended by SFAS No. 9994 Consolidation of All Majority owned Subsidiaries—an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12 October 198795 Statement of Cash Flows November 1987 Amended by SFAS No. 102 and 10496 Accounting for Income Taxes December 1987 Superseded by FAS 10997 Accounting and Reporting by Insurance Enterprises for Certain Long Duration Contracts and for Realized Gains and Losses from the Sale of Investments December 1987 Amended by SFAS No. 12098 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, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79 11 May 198899 Deferral of the Effective Date of Recognition of Depreciation by Not for Profit Organizations—an amendment of FASB Statement No. 93 September 1988100 Accounting for Income Taxes Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 December 1988Superseded by FAS 103101 Regulated Enterprises Accounting for the Discontinuation of Application of FASB Statement No. 71 December 1988102 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. 95 February 1989103 Accounting for Income Taxes Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 December 1989Superseded by FAS 108104 Statement of Cash Flows Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement No. 95 December 1989105 Disclosure of Information about Financial Instruments with Off Balance Sheet Risk and Financial Instruments with Concentrations of Credit Risk March 1990Superseded by FAS 133106 Employers' Accounting for Postretirement Benefits Other Than Pensions December 1990 Amended by SFAS No. 132R and No. 158107 Disclosures about Fair Value of Financial Instruments December 1991 Amended by SFAS No. 126108 Accounting for Income Taxes Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 December 1991Superseded by FAS 109109 Accounting for Income Taxes February 1992110 Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35 August 1992111 Rescission of FASB Statement No. 32 and Technical Corrections November 1992112 Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43 November 1992113 Accounting and Reporting for Reinsurance of Short Duration and Long Duration Contracts December 1992 Amended by SFAS No. 120114 Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15 May 1993 Amended by SFAS No. 118115 Accounting for Certain Investments in Debt and Equity Securities May 1993 Amended by SFAS No. 159116 Accounting for Contributions Received and Contributions Made June 1993117 Financial Statements of Not for Profit Organizations June 1993118 Accounting by Creditors for Impairment of a Loan Income Recognition and Disclosures—an amendment of FASB Statement No. 114 October 1994119 Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments October 1994Superseded by FAS 133120 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. 40 January 1995121 Accounting for the Impairment of Long Lived Assets and for Long Lived Assets to Be Disposed Of March 1995 Superseded by FAS 144122 Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65 May 1995Superseded by FAS 125123 Accounting for Stock Based Compensation October 1995Revised and re issued in December 2004123R Share Based Payment December 2004124 Accounting for Certain Investments Held by Not for Profit Organizations November 1995125 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities June 1996 Replaced by SFAS No. 140126 Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107 December 1996127 Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125 December 1996Superseded by FAS 140128 Earnings per Share February 1997Amended by SFAS 150 and SFAS 160129 Disclosure of Information about Capital Structure February 1997130 Reporting Comprehensive Income June 1997131 Disclosures about Segments of an Enterprise and Related Information June 1997132 Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 February 1998 Revised and re issued in December 2003132R Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 December 2003 Amended by SFAS No. 158133 Accounting for Derivative Instruments and Hedging Activities June 1998 Amended by SFAS No. 137, 138, 155, 161 and FSP FAS 133 1 & FIN 45 4134 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 1998135 Rescission of FASB Statement No. 75 and Technical Corrections February 1999136 Transfers of Assets to a Not for Profit Organization or Charitable Trust That Raises or Holds Contributions for Others June 1999137 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 1999138 Accounting for Certain Derivative Instruments and Certain Hedging Activities an amendment of FASB Statement No. 133 June 2000139 Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121 June 2000140 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities a replacement of FASB Statement No. 125 September 2000 Amended by SFAS No. 155 and No. 156141 Business Combinations June 2001141R Business Combinations (Acquisition Method) December 2007142 Goodwill and Other Intangible Assets June 2001143 Accounting for Asset Retirement Obligations June 2001144 Accounting for the Impairment or Disposal of Long Lived Assets August 2001145 Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections April 2002146 Accounting for Costs Associated with Exit or Disposal Activities June 2002147 Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9 October 2002148 Accounting for Stock Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123 December 2002Superseded by FAS 123(R)149 Amendment of Statement 133 on Derivative Instruments and Hedging Activities April 2003150 Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity May 2003151 Inventory Costs—an amendment of ARB No. 43, Chapter 4 November 2004152 Accounting for Real Estate Time Sharing Transactions—an amendment of FASB Statements No. 66 and 67 December 2004153 Exchanges of Non monetary Assets—an amendment of APB Opinion No. 29 December 2004154 Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3 May 2005155 Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140 February 2006156 Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140 March 2006157 Fair Value Measurements September 2006158 Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R) September 2006159 The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115 February 2007160 Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
December 2007161 Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133 March 2008162 The Hierarchy of Generally Accepted Accounting Principles May 2008Superseded by SFAS No. 168163 Accounting for Financial Guarantee Insurance Contracts May 2008 164 Not for Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142 May 2009 165 Subsequent Events May 2009 166 Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 June 2009 167 Amendments to FASB Interpretation No. 46(R) June 2009 168 The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 June 2009

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, 8 Concept Statements have been issued. See Concept Statements at the FASB website for more information. No. Title Issue Date Changes1 Objectives of Financial Reporting by Business Enterprises November 1978 Superseded by Concept No. 8, Chapter 12 Qualitative Characteristics of Accounting Information May 1980 Superseded by Concept No. 8, Chapter 33 Elements of Financial Statements of Business Enterprises December 1980 Superseded by Concept No. 64 Objectives of Financial Reporting by Nonbusiness Organizations December 1980 Superseded by Concept No. 85 Recognition and Measurement in Financial Statements of Business Enterprises December 1984 Amended December 20216 Elements of Financial Statements replacement of FASB Concepts Statement No. 3(incorporating an amendment of FASB Concepts Statements No. 2 and 3) December 1985 Superseded by Concept No. 87 Using Cash Flow Information and Present Value in Accounting Measurements February 2000 Amended December 20218 Conceptual Framework for Financial Reporting November 2010 Additional chapters added August 2018 and December 2021

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.