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Accounting Standards

FASB Codification

Classification

FAS 65

SAB 109 (Topic 5: DD)

ASC 948-310

ASC 815-10-S99-1

Recognition

FAS 91

SOP 01-6

SOP 03-3

FAS 157

FAS 159

ASC 310-20

ASC 310-10, 835-30

ASC 310-30

ASC 820

ASC 825-10-25

Impairment / Other Events

FAS 5

FAS 114

SAB 102 (Topic 6:L)

FAS 15

EITF 01-07

ASC 450

ASC 310-40

ASC 310-10-S99-4

ASC 310-40

ASC 310-20-35-11

Securities/Other Investments

Accounting Standard

FASB Codification

Classification

FAS 115/FAS 124

FAS 155

APB 18

EITF 04-5

EITF 02-14

EITF 03-16

ASC 320

ASC 815-15-25

ASC 323-10-35

ASC 810-25 and 55

ASC 323-10-55

ASC 323-30-15 and 35

Recognition

FAS 91

EITF 96-15

FAS 157

FAS 159

ASC 310-20

ASC 320-10-35, 830-20-35

ASC 820

ASC 825-10-25

Impairment / Other Events

FSPFAS 115-1/124-1

FSPFAS 115-2/124-2

SOP 03-3

EITF 99-20

FAS 141R

ASC 320-10-35

ASC 320-10-65

ASC 310-30

ASC 325-40-15, 35, and 55

ASC 805

Distinguishing Liabilities vs. Equity

Accounting Standard

FASB Codification

Classification

FAS 150

ASR 268

FAS 133

EITF D-98

FSP APB 14-1

ASC 480

ASC 480-10-S99-3A

ASC 815

ASC 480-10-S30 and S55

ASC 470-20

Recognition

APB 14

EITF 98-5

EITF 00-27

ASC 470-20

ASC 470-20

ASC 470-20

Liabilities

Accounting Standard

FASB Codification

Classification

FAS 5

FAS 6

FAS 78

FIN 45

FTB 79-3

ARB 43

EITF 86-30

ASC 450

ASC 470-10

ASC 470-10

ASC 460

ASC 470-10-45-2 and 50-3

ASC 440-10, 450-20, 470-10, 505-20

ASC 470-10-45-1 and 55-3 thru 6

Recognition

FAS 84

APB 26

AIN-APB 26

APB 21

ASC 470-20

ASC 470-50

ASC 470-20-40-4 and 470-50-15-3 and 40-5

ASC 835-30

Impairment / Other Events

FAS 15

EITF 02-04

EITF 96-19

EITF 06-6

EITF 98-14

ASC 470-60

ASC 470-60-55

ASC 470-50-40/55

ASC 470-50-40-12, 40-15 thru 16

ASC 470-50-40, 45, and 55