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Accounting Standard
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Accounting Standards Codification
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| FIN 45 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 |
ASC 460 Guarantees |
| FIN 46(R) Consolidation of Variable Interest Entities (revised December 2003)-an interpretation of ARB No. 51 |
ASC 810-10 Consolidation |
| SFAS 5 Accounting for Contingencies |
ASC 450 Contingencies |
| SFAS 34 Capitalization of Interest Cost |
ASC 835-20 Interest - Capitalization of Interest |
| SFAS 35 Accounting and Reporting by Defined Benefit Pension Plans |
ASC 960 Plan Accounting - Defined Benefit Pension Plans |
| SFAS 66 Accounting for Sales of Real Estate |
ASC 360-20 and ASC 976 Property, Plant, and Equipment - Real Estate Sales; and Real Estate - Retail Land
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| SFAS 67 Accounting for Costs and Initial Rental Operations of Real Estate Projects |
ASC 970 Real Estate - General |
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SFAS 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
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ASC 310-20 Receivables - Nonrefundable Fees and Other Costs
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| SFAS 95 Statement of Cash Flows |
ASC 230 Statement of Cash Flows |
| SFAS 133 Accounting for Derivative Instruments and Hedging Activities |
ASC 815 Derivatives and Hedging |
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SFAS 140 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
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ASC 860 Transfers and Servicing |
| SFAS 141R Business Combinations |
ASC 805 Business Combinations |
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SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets
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ASC 360-10 Property, Plant, and Equipment - "Impairment or Disposal of Long Lived Assets" subsections
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| SFAS 157 Fair Value Measurements |
ASC 820 Fair Value Measurements and Disclosures |
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SFAS 160 Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No. 51
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ASC 810-10-45 and 65 Consolidation - Other Presentation Matters; and Transition and Open Effective Date Information
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