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  1. FAS 166: Accounting for Transfers of Financial Assets (juin 2009)
  2. FAS 167: Amendments to FASB Interpretation No. 46(R) (juin 2009)
  3. FAS 168: The FASB Accounting Standards Codification(R) and the Hierarchy of Generally Accepted Accounting Principles (juin 2009)
  4. FAS 165: Subsequent Events (mai 2009)
  5. FAS 164: Not-for-Profit Entities: Mergers and Acquisitions (avr. 2009)
  6. FAS 162: The Hierarchy of Generally Accepted Accounting Principles (mai 2008)
  7. FAS 163: Accounting for Financial Guarantee Insurance Contracts (mai 2008)
  8. FAS 161: Disclosures about Derivative Instruments and Hedging Activities (mar. 2008)
  9. FAS 160: Noncontrolling Interests in Consolidated Financial Statements (déc. 2007)
  10. FAS 159: The Fair Value Option for Financial Assets and Financial Liabilities (févr. 2007)
  11. FAS 157: Fair Value Measurements (sept. 2006)
  12. FAS 158: Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans (sept. 2006)
  13. FAS 156: Accounting for Servicing of Financial Assets (mar. 2006)
  14. FAS 155: Accounting for Certain Hybrid Financial Instruments (févr. 2006)
  15. FAS 154: Accounting Changes and Error Corrections (mai 2005)
  16. FAS 152: Accounting for Real Estate Time-Sharing Transactions (déc. 2004)
  17. FAS 153: Exchanges of Nonmonetary Assets (déc. 2004)
  18. FAS 151: Inventory Costs (nov. 2004)
  19. FAS 132r: Employers' Disclosures about Pensions and Other Postretirement Benefits (déc. 2003)
  20. FAS 150: Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity (mai 2003)
  21. FAS 149: Amendment of Statement 133 on Derivative Instruments and Hedging Activities (avr. 2003)
  22. FAS 148: Accounting for Stock-Based Compensation - Transition and Disclosure (déc. 2002)
  23. FAS 147: Acquisitions of Certain Financial Institutions (oct. 2002)
  24. FAS 146: Accounting for Costs Associated with Exit or Disposal Activities (juin 2002)
  25. FAS 145: Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections (avr. 2002)
  26. FAS 144: Accounting for the Impairment or Disposal of Long-Lived Assets (août 2001)
  27. FAS 141: Business Combinations (juin 2001)
  28. FAS 142: Goodwill and Other Intangible Assets (juin 2001)
  29. FAS 143: Accounting for Asset Retirement Obligations (juin 2001)
  30. FAS 140: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (sept. 2000)
  31. FAS 138: Accounting for Certain Derivative Instruments and Certain Hedging Activities (juin 2000)
  32. FAS 139: Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121 (juin 2000)
  33. FAS 136: Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others (juin 1999)
  34. FAS 137: Accounting for Derivative Instruments and Hedging Activities-Deferral of the Effective Date of FASB Statement No. 133 (juin 1999)
  35. FAS 135: Rescission of FASB Statement No. 75 and Technical Corrections (févr. 1999)
  36. FAS 134: Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise (oct. 1998)
  37. FAS 133: Accounting for Derivative Instruments and Hedging Activities (juin 1998)
  38. FAS 132: Employers' Disclosures about Pensions and Other Postretirement Benefits (févr. 1998)
  39. FAS 130: Reporting Comprehensive Income (juin 1997)
  40. FAS 131: Disclosures about Segments of an Enterprise and Related Information (juin 1997)
  41. FAS 128: Earnings per Share (févr. 1997)
  42. FAS 129: Disclosure of Information about Capital Structure (févr. 1997)
  43. FAS 126: Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities (déc. 1996)
  44. FAS 127: Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125 (déc. 1996)
  45. FAS 125: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (juin 1996)
  46. FAS 123r: Share-Based Payment (nov. 1995)
  47. FAS 124: Accounting for Certain Investments Held by Not-for-Profit Organizations (nov. 1995)
  48. FAS 123: Accounting for Stock-Based Compensation (oct. 1995)
  49. FAS 122: Accounting for Mortgage Servicing Rights (mai 1995)
  50. FAS 121: Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of (mar. 1995)
  51. FAS 120: Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts (janv. 1995)
  52. FAS 118: Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures (oct. 1994)
  53. FAS 119: Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments (oct. 1994)
  54. FAS 116: Accounting for Contributions Received and Contributions Made (juin 1993)
  55. FAS 117: Financial Statements of Not-for-Profit Organizations (juin 1993)
  56. FAS 114: Accounting by Creditors for Impairment of a Loan (mai 1993)
  57. FAS 115: Accounting for Certain Investments in Debt and Equity Securities (mai 1993)
  58. FAS 113: Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts (déc. 1992)
  59. FAS 111: Rescission of FASB Statement No. 32 and Technical Corrections (nov. 1992)
  60. FAS 112: Employers' Accounting for Postemployment Benefits (nov. 1992)
  61. FAS 110: Reporting by Defined Benefit Pension Plans of Investment Contracts (août 1992)
  62. FAS 109: Accounting for Income Taxes (févr. 1992)
  63. FAS 107: Disclosures about Fair Value of Financial Instruments (déc. 1991)
  64. FAS 108: Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96 (déc. 1991)
  65. FAS 106: Employers' Accounting for Postretirement Benefits Other Than Pensions (déc. 1990)
  66. FAS 103: Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96 (déc. 1989)
  67. FAS 104: Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions (déc. 1989)
  68. FAS 105 (déc. 1989)
  69. FAS 102: Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale (févr. 1989)
  70. FAS 100: Accounting for Income Taxes- Deferral of the Effective Date of FASB Statement No. 96 (déc. 1988)
  71. FAS 101: Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71 (déc. 1988)
  72. FAS 99: Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations (sept. 1988)
  73. FAS 98: Accounting for Leases (mai 1988)
  74. FAS 96: Accounting for Income Taxes (déc. 1987)
  75. FAS 97: Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments (déc. 1987)
  76. FAS 95: Statement of Cash Flows (nov. 1987)
  77. FAS 94: Consolidation of All Majority-Owned Subsidiaries (oct. 1987)
  78. FAS 92: Regulated Enterprises - Accounting for Phase-in Plans (août 1987)
  79. FAS 93: Recognition of Depreciation by Not-for-Profit Organizations (août 1987)
  80. FAS 89: Financial Reporting and Changing Prices (déc. 1986)
  81. FAS 90: Regulated Enterprises - Accounting for Abandonments and Disallowances of Plant Costs (déc. 1986)
  82. FAS 91: Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases (déc. 1986)
  83. FAS 87: Employers' Accounting for Pensions (déc. 1985)
  84. FAS 88: Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits (déc. 1985)
  85. FAS 86: Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed (août 1985)
  86. FAS 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 (mar. 1985)
  87. FAS 84: Induced Conversions of Convertible Debt (mar. 1985)
  88. FAS 85: Yield Test for Determining whether a Convertible Security Is a Common Stock Equivalent (mar. 1985)
  89. FAS 81: Disclosure of Postretirement Health Care and Life Insurance Benefits (nov. 1984)
  90. FAS 82: Financial Reporting and Changing Prices: Elimination of Certain Disclosures (nov. 1984)
  91. FAS 80: Accounting for Futures Contracts (août 1984)
  92. FAS 79: Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises (févr. 1984)
  93. FAS 77: Reporting by Transferors for Transfers of Receivables with Recourse (déc. 1983)
  94. FAS 78: Classification of Obligations That Are Callable by the Creditor (déc. 1983)
  95. FAS 75: Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Govermental Units (nov. 1983)
  96. FAS 76: Extinguishment of Debt (nov. 1983)
  97. FAS 73: Reporting a Change in Accounting for Railroad Track Structures (août 1983)
  98. FAS 74: Accounting for Special Termination Benefits Paid to Employees (août 1983)
  99. FAS 72: Accounting for Certain Acquisitions of Banking or Thrift Institutions (févr. 1983)
  100. FAS 70: Financial Reporting and Changing Prices: Foreign Currency Translation (déc. 1982)
  101. FAS 71: Accounting for the Effects of Certain Types of Regulation (déc. 1982)
  102. FAS 69: Disclosures about Oil and Gas Producing Activities (nov. 1982)
  103. FAS 66: Accounting for Sales of Real Estate (oct. 1982)
  104. FAS 67: Accounting for Costs and Initial Rental Operations of Real Estate Projects (oct. 1982)
  105. FAS 68: Research and Development Arrangements (oct. 1982)
  106. FAS 64: Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements (sept. 1982)
  107. FAS 65: Accounting for Certain Mortgage Banking Activities (sept. 1982)
  108. FAS 60: Accounting and Reporting by Insurance Enterprises (juin 1982)
  109. FAS 61: Accounting for Title Plant (juin 1982)
  110. FAS 62: Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants (juin 1982)
  111. FAS 63: Financial Reporting by Broadcasters (juin 1982)
  112. FAS 58: Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method (avr. 1982)
  113. FAS 59: Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units (avr. 1982)
  114. FAS 57: Related Party Disclosures (mar. 1982)
  115. FAS 55: Determining whether a Convertible Security Is a Common Stock Equivalent (févr. 1982)
  116. FAS 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 (févr. 1982)
  117. FAS 54: Financial Reporting and Changing Prices: Investment Companies (janv. 1982)
  118. FAS 52: Foreign Currency Translation (déc. 1981)
  119. FAS 53: Financial Reporting by Producers and Distributors of Motion Picture Films (déc. 1981)
  120. FAS 50: Financial Reporting in the Record and Music Industry (nov. 1981)
  121. FAS 51 (nov. 1981)
  122. FAS 48: Revenue Recognition When Right of Return Exists (juin 1981)
  123. FAS 49: Accounting for Product Financing Arrangements (juin 1981)
  124. FAS 45: Accounting for Franchise Fee Revenue (mar. 1981)
  125. FAS 46: Financial Reporting and Changing Prices: Motion Picture Films (mar. 1981)
  126. FAS 47: Disclosure of Long-Term Obligations (mar. 1981)
  127. FAS 44: Accounting for Intangible Assets of Motor Carriers (déc. 1980)
  128. FAS 40: Financial Reporting and Changing Prices: Specialized Assets: Timberlands and Growing Timber (nov. 1980)
  129. FAS 41: Financial Reporting and Changing Prices: Specialized Assets: Income-Producing Real Estate (nov. 1980)
  130. FAS 42: Determining Materiality for Capitalization of Interest Cost (nov. 1980)
  131. FAS 43: Accounting for Compensated Absences (nov. 1980)
  132. FAS 39: Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas (oct. 1980)
  133. FAS 38: Accounting for Preacquisition Contingencies of Purchased Enterprises (sept. 1980)
  134. FAS 37: Balance Sheet Classification of Deferred Income Taxes (juil. 1980)
  135. FAS 36: Disclosure of Pension Information (mai 1980)
  136. FAS 35: Accounting and Reporting by Defined Benefit Pension Plans (mar. 1980)
  137. FAS 34: Capitalization of Interest Cost (oct. 1979)
  138. FAS 31: Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief (sept. 1979)
  139. FAS 32: Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters (sept. 1979)
  140. FAS 33: Financial Reporting and Changing Prices (sept. 1979)
  141. FAS 30: Disclosure of Information About Major Customers (août 1979)
  142. FAS 29: Determining Contingent Rentals (juin 1979)
  143. FAS 27: Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases (mai 1979)
  144. FAS 28: Accounting for Sales with Leasebacks (mai 1979)
  145. FAS 26: Profit Recognition on Sales-Type Leases of Real Estate (avr. 1979)
  146. FAS 25: Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies (févr. 1979)
  147. FAS 24: Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report (déc. 1978)
  148. FAS 23: Inception of the Lease (août 1978)
  149. FAS 21: Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises (avr. 1978)
  150. FAS 19: Financial Accounting and Reporting by Oil and Gas Producing Companies (déc. 1977)
  151. FAS 20: Accounting for Forward Exchange Contracts (déc. 1977)
  152. FAS 17: Accounting for Leases: Initial Direct Costs (nov. 1977)
  153. FAS 18: Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements (nov. 1977)
  154. FAS 15: Accounting by Debtors and Creditors for Troubled Debt Restructurings (juin 1977)
  155. FAS 16: Prior Period Adjustments (juin 1977)
  156. FAS 14: Financial Reporting for Segments of a Business Enterprise (déc. 1976)
  157. FAS 13: Accounting for Leases (nov. 1976)
  158. FAS 11: Accounting for Contingencies: Transition Method (déc. 1975)
  159. FAS 12: Accounting for Certain Marketable Securities (déc. 1975)
  160. FAS 8: Accounting for the Translation of Foreign Currency Transactions and Foreign (oct. 1975)
  161. FAS 9: Accounting for Income Taxes: Oil and Gas Producing Companies (oct. 1975)
  162. FAS 10: Extension of ?Grandfather? Provisions for Business Combinations (oct. 1975)
  163. FAS 7: Accounting and Reporting by Development Stage Enterprises (juin 1975)
  164. FAS 6: Classification of Short-Term Obligations Expected to Be Refinanced (mai 1975)
  165. FAS 4: Reporting Gains and Losses from Extinguishment of Debt (mar. 1975)
  166. FAS 5: Accounting for Contingencies (mar. 1975)
  167. FAS 3: Reporting Accounting Changes in Interim Financial Statements (déc. 1974)
  168. FAS 2: Accounting for Research and Development Costs (oct. 1974)
  169. FAS 1: Disclosure of Foreign Currency Translation Information (déc. 1973)
 
 
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