SFAS NUMBERS, TITLES AND DATES ISSUED

No. 1 - Disclosure of Foreign Currency Translation Information (December 1973)

No. 2 - Accounting for Research and Development Costs (October 1974)

No. 3 - Reporting Accounting Changes in Interim Financial Statements-an amendment of APB Opinion No. 28 (December 1974)

No. 4 - Reporting Gains and Losses from Extinguishment of Debt-an amendment of APB Opinion No. 30 (March 1975)

No. 5 - Accounting for Contingencies (March 1975)

No. 6 - Classification of Short-Term Obligations Expected to Be Refinanced-an amendment of ARB No. 43, Chapter 3A (May 1975)

No. 7 - Accounting and Reporting by Development Stage Enterprises (June 1975)

No. 8 - Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements (October 1975)

No. 9 - Accounting for Income Taxes: Oil and Gas Producing Companies-an amendment of APB Opinions 11 and 23 (October 1975)

No. 10 - Extension of "Grandfather" Provisions for Business Combinations-an amendment of APB Opinion No. 16 (October 1975)

No. 11 - Accounting for Contingencies: Transition Method-an amendment of FASB Statement No. 5 (December 1975)

No. 12 - Accounting for Certain Marketable Securities (December 1975)

No. 13 - Accounting for Leases (November 1976)

No. 14 - Financial Reporting for Segments of a Business Enterprise (December 1976)

No. 15 - Accounting by Debtors and Creditors for Troubled Debt Restructurings (June 1977)

No. 16 - Prior Period Adjustments (June 1977)

No. 17 - Accounting for Leases: Initial Direct Costs-an amendment of FASB Statement No. 13 (November 1977)

No. 18 - Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements-an amendment of FASB Statement No. 14 (November 1977)

No. 19 - Financial Accounting and Reporting by Oil and Gas Producing Companies (December 1977)

No. 20- Accounting for Forward Exchange Contracts-an amendment of FASB Statement No. 8 (December 1977)

No. 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)

No. 22 - Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt-an amendment of FASB Statement No. 13 (June 1978)

No. 23 - Inception of the Lease-an amendment of FASB Statement No. 13 (August 1978)

No. 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)

No. 25 - Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies-an amendment of FASB Statement No. 19 (February 1979)

No. 26 - Profit Recognition on Sales-Type Leases of Real Estate-an amendment of FASB Statement No. 13 (April 1979)

No. 27 - Classification of Renewal or Extensions of Existing Sales-Type or Direct Financing Leases-an amendment of FASB Statement No. 13 (May 1979)

No. 28 - Accounting for Sales with Leasebacks-an amendment of FASB Statement No. 13 (May 1979)

No. 29 - Determining Contingent Rentals-an amendment of FASB Statement No. 13 (June 1979)

No. 30 - Disclosure of Information about Major Customers-an amendment of FASB Statement No. 14 (August 1979)

No. 31 - Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief (September 1979)

No. 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)

No. 33 - Financial Reporting and Changing Prices (September 1979)

No. 34 - Capitalization of Interest Cost (October 1979)

No. 35 - Accounting and Reporting by Defined Benefit Pension Plans (March 1980)

No. 36 - Disclosure of Pension Information-an amendment of APB Opinion No. 8 (May 1980)

No. 37 - Balance Sheet Classification of Deferred Income Taxes-an amendment of APB Opinion No. 11 (July 1980)

No. 38 - Accounting for Preacquisition Contingencies of Purchased Enterprises-an amendment of APB Opinion No. 16 (October 1980)

No. 39 - Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas-a supplement to FASB Statement No. 33 (October 1980)

No. 40 - Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber-a supplement to FASB Statement No. 33 (November 1980)

No. 41 - Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate-a supplement to FASB Statement No. 33 (November 1980)

No. 42 - Determining Materiality for Capitalization of Interest Cost-an amendment of FASB Statement No. 34 (November 1980)

No. 43 - Accounting for Compensated Absences (November 1980)

No. 44 - Accounting for Intangible Assets of Motor Carriers-an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions No. 17 and 30 (December 1980)

No. 45 - Accounting for Franchise Fee Revenue (March 1981)

No. 46 - Financial Reporting and Changing Prices: Motion Picture Films-a supplement to FASB Statement No. 33 (March 1981)

No. 47 - Disclosure of Long-Term Obligations (March 1981)

No. 48 - Revenue Recognition When Right of Return Exists (June 1981)

No. 49 - Accounting for Product Financing Arrangements (June 1981)

No. 50 - Financial Reporting in the Record and Music Industry (November 1981)

No. 51 - Financial Reporting by Cable Television Companies (November 1981)

No. 52 - Foreign Currency Translation (December 1981)

No. 53 - Financial Reporting by Producers and Distributors of Motion Picture Films (December 1981)

No. 54 - Financial Reporting and Changing Prices: Investment Companies-an amendment of FASB Statement No. 33 (November 1982)

No. 55 - Determining whether a Convertible Security is a Common Stock Equivalent-an amendment of APB Opinion No. 15 (February 1982)

No. 56 - 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 1982)

No. 57 - Related Party Disclosures (March 1982)

No. 58 - Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method-an amendment of FASB Statement No. 34 (April 1982)

No. 59 - 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 1982)

No. 60 - Accounting and Reporting by Insurance Enterprises (June 1982)

No. 61 - Accounting for Title Plant (June 1982)

No. 62 - Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants-an amendment of FASB Statement No. 34 (June 1982)

No. 63 - Financial Reporting by Broadcasters (June 1982)

No. 64 - Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements-an amendment of FASB Statement No. 4 (September 1982)

No. 65 - Accounting for Certain Mortgage Banking Activities (September 1982)

No. 66 - Accounting for Sales of Real Estate (October 1982)

No. 67 - Accounting for Costs and Initial Rental Operations of Real Estate Projects (October 1982)

No. 68 - Research and Development Arrangements (October 1982)

No. 69 - Disclosures about Oil and Gas Producing Activities-an amendment of FASB Statements No. 19, 25, 33, and 39 (November (November 1982)

No. 70 - Financial Reporting and Changing Prices: Foreign Currency Translation-an amendment of FASB Statement No. 33 (December 1982)

No. 71 - Accounting for the Effects of Certain Types of Regulation (December 1982)

No. 72 - Accounting for Certain Acquisitions of Banking or Thrift Institutions-an amendment of APB Opinion No. 17, an interpretation of APB Opinions No. 16 and 17, and an amendment of FASB Interpretation No. 9 (February 1983)

No. 73 - Reporting a Change in Accounting for Railroad Track Structures-an amendment of APB Opinion No. 20 (August 1983)

No. 74 - Accounting for Special Termination Benefits Paid to Employees (August 1983)

No. 75 - 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)

No. 76 - Extinguishment of Debt-an amendment of APB Opinion No. 26 (November 1983)

No. 77 - Reporting by Transferors for Transfers of Receivables with Recourse (December 1983)

No. 78 - Classification of Obligations That Are Callable by the Creditor-an amendment of ARB No. 43, Chapter 3A (December 1983)

No. 79 - Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises-an amendment of APB Opinion No. 16 (February 1984)

No. 80 - Accounting for Futures Contracts (August 1984)

No. 81 - Disclosure of Postretirement Health Care and Life Insurance Benefits (November 1984)

No. 82 - Financial Reporting and Changing Prices: Elimination of Certain Disclosures-an amendment of FASB Statement No. 33 (November 1984)

No. 83 - 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 No. 20-an amendment of FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10 (March 1985)

No. 84 - Induced Conversions of Convertible Debt-an amendment of APB Opinion No. 26 (March 1985)

No. 85 - Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent-an amendment of APB Opinion No. 15 (March 1985)

No. 86 - Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed (August 1985)

No. 87 - Employers' Accounting for Pensions (December 1985)

No. 88 - Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits (December 1985)

No. 89 - Financial Reporting and Changing Prices (December 1986)

No. 90 - Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs-an amendment of FASB Statement No. 71 (December 1986)

No. 91 - 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)

No. 92 - Regulated Enterprises-Accounting for Phase-in Plans-an amendment of FASB Statement No. 71 (August 1987)

No. 93 - Recognition of Depreciation by Not-for-Profit Organizations (August 1987)

No. 94 - 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 1987)

No. 95 - Statement of Cash Flows (November 1987)

No. 96 - Accounting for Income Taxes (December 1987)

No. 97 - Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments (December 1987)

No. 98 - 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 (June 1988)

No. 99 - Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations-an amendment of FASB Statement No. 93 (September 1988)

No. 100 - Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96 (December 1988)

No. 101 - Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71 (December 1988)

No. 102 - 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 1989)

No. 103 - Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96 (December 1989)

No. 104 - 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 1989)

No. 105 - Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk (March 1990)

No. 106 - Employers' Accounting for Postretirement Benefits Other Than Pensions (December 1990)

No. 107 - Disclosures about Fair Value of Financial Instruments (December 1991)

No. 108 - Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96 (December 1991)

No. 109 - Accounting for Income Taxes (February 1992)

No. 110 - Reporting by Defined Benefit Pension Plans of Investment Contracts-an amendment of FASB Statement No. 35 (August 1992)

No. 111 - Rescission of FASB Statement No. 32 and Technical Corrections (November 1992)

No. 112 - Employers' Accounting for Postemployment Benefits-an amendment of FASB Statements No. 5 and 43 (November 1992)

No. 113 - Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts (December 1992)

No. 114 - Accounting by Creditors for Impairment of a Loan-an amendment of FASB Statements No. 5 and 15 (May 1993)

No. 115 - Accounting for Certain Investments in Debt and Equity Securities (May 1993)

No. 116 - Accounting for Contributions Received and Contributions Made (June 1993)

No. 117 - Financial Statements of Not-for-Profit Organizations (June 1993)

No. 118 - Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures-an amendment of FASB Statement No. 114 (October 1994)

No. 119 - Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments (October 1994)

No. 120 - Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts-an amendment of FASB Statements No. 60, 97, and 113 and Interpretation No. 40 (January 1995)

No. 121 - Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of (March 1995)

No. 122 - Accounting for Mortgage Servicing Rights-an amendment of FASB Statement No. 65 (May 1995)

No. 123 - Accounting for Stock-Based Compensation (October 1995)

No. 124 - Accounting for Certain Investments Held by Not-for-Profit Organizations - (November 1995)

No. 125 - Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (June 1996)

No. 126 - Exemption From Certain Required Disclosures About Financial Instruments for Certain Nonpublic Entities (December 1996)

No. 127 - Deferral of Effective Date of Certain Provisions of FASB No. 125 (December 1996)

No. 128 - Earnings per Share (February, 1997)

No. 129 - Issues Discussed by FASB Emerging Issues Task Force (EITF)(February, 1997)

No. 130 - Reporting Comprehensive Income (June, 1997)

No. 131 - Disclosures About Segments of an Enterprise and Related Information (June, 1997)

No. 132 - Employers' Disclosures About Pensions and Other Postretirement Benefits (February, 1998)

No. 133 - Accounting for Derivative Instruments and Hedging Activities (June, 1998)

No. 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)

No. 135 - Rescission of FASB Statement No. 75 and Technical Corrections (February, 1999) 

No. 136 - Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others (June, 1999) 

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