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Accounting Principles Board (APB) Opinions

APB Opinions Summary

Opinion	Issued	Title and Key Topics
APB Opinion No. 2	December 1962	Accounting for the Investment Credit
APB Opinion No. 4	March 1964	Accounting for the Investment Credit (Amendment of APB Opinion No. 2)
APB Opinion No. 6	October 1965	Status of Accounting Research Bulletins (Amendment of ARB No. 43)
APB Opinion No. 7	November 1966	Reporting the Results of Operations (I. Net Income and the Treatment of Extraordinary Items and Prior Period Adjustments II. Computation and Reporting of Earnings per Shares.)
APB Opinion No. 10	December 1966	Omnibus Opinion (Consolidated Financial Statements, Poolings of Interest, Convertible Debt and Debt Issued with Stock Warrants Installment Method of Accounting )
APB Opinion No. 11	December 1967	Accounting for Income Taxes (Superseded by Statement of Financial Accounting Standards No. 96 issued in December 1987.)
APB Opinion No. 14	March 1969	Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants
APB Opinion No. 15	May 1969	Earnings per Share (Superseded by Statement of Financial Accounting Standard No. 128 issued in February 1997.)
APB Opinion No. 16	August 1970	Business Combinations
APB Opinion No. 17	August 1970	Intangible Assets
APB Opinion No. 18	March 1971	The Equity Method of Accounting for Investments in Common Stock
APB Opinion No. 19	March 1971	Reporting Changes in Financial Position (Superseded by Statement of Financial Accounting Standards No. 95 issued in November 1987.)
APB Opinion No. 20	July 1971	Accounting Changes
APB Opinion No. 21	August 1971	Interest on Receivables and Payables
APB Opinion No. 22	April 1972	Disclosure of Accounting Policies
APB Opinion No. 23	April 1972	Accounting for Income Taxes - Special Areas
APB Opinion No. 25	October 1972	Accounting for Stock Issued to Employees
APB Opinion No. 26	October 1972	Early Extinguishment of Debt
APB Opinion No. 28	May 1973	Interim Financial Reporting
APB Opinion No. 29	May 1973	Accounting for Nonmonetary Transactions
APB Opinion No. 30	June 1973	Reporting the Results of Operations Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions
APB Opinion No. 31	June 1973	Disclosure of Lease Commitments by Lessees (Superseded by Statement of Financial Accounting Standards No. 13 issued in November 1976.)

Statements of Financial Accounting Standards (SFAS)

FASB Statements Summary

SFAS No.	Issued	Title and Key Topics
2	October 1974	Accounting for Research and Development Costs
5	March 1975	Accounting for Contingencies
13	November 1976	Accounting for Leases
15	June 1977	Accounting by Debtors and Creditors for Troubled Debt Restructurings
16	June 1977	Prior Period Adjustments
34	October 1979	Capitalization of Interest Cost
52	December 1981	Foreign Currency Translation
57	March 1982	Related Party Disclosures
80	August 1984	Accounting for Futures Contracts
86	August 1985	Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
87	December 1985	Employers' Accounting for Pensions
95	November 1987	Statement of Cash Flows
96	December 1987	Accounting for Income Taxes
100	December 1988	Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
101	December 1988	Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
102	February 1989	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
103	December 1989	Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
104	December 1989	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
105	March 1990	Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
106	December 1990	Employers' Accounting for Postretirement Benefits Other Than Pensions
107	December 1991	Disclosures about Fair Value of Financial Instruments
108	December 1991	Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
109	February 1992	Accounting for Income Taxes
110	August 1992	Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
111	November 1992	Rescission of FASB Statement No. 32 and Technical Corrections
112	November 1992	Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
113	December 1992	Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
114	May 1993	Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
115	May 1993	Accounting for Certain Investments in Debt and Equity Securities
116	June 1993	Accounting for Contributions Received and Contributions Made
117	June 1993	Financial Statements of Not-for-Profit Organizations
118	October 1994	Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
119	October 1994	Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
120	January 1995	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
121	March 1995	Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
122	May 1995	Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
123	October 1995 Revised December 2004	1995 version: Accounting for Stock-Based Compensation 2004 version: Share-Based Payment
124	November 1995	Accounting for Certain Investments Held by Not-for-Profit Organizations
125	June 1996	Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
126	December 1996	Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
127	December 1996	Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
128	February 1997	Earnings per Share
129	June 1997	Disclosure of Information about Capital Structure
130	June 1997	Reporting Comprehensive Income
131	June 1997	Disclosures about Segments of an Enterprise and Related Information
132	February 1998 Revised December 2003	Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
133	June 1998	Accounting for Derivative Instruments and Hedging Activities
134	October 1998	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
135	February 1999	Rescission of FASB Statement No. 75 and Technical Corrections
136	June 1999	Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
137	June 1999	Accounting for Derivative Instruments and Hedging Activities-- Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133
138	June 2000	Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
139	June 2000	Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
140	September 2000	Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
141	June 2001	Business Combinations
142	June 2001	Goodwill and Other Intangible Assets
143	June 2001	Accounting for Asset Retirement Obligations
144	August 2001	Accounting for the Impairment or Disposal of Long-Lived Assets
145	April 2002	Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
146	June 2002	Accounting for Costs Associated with Exit or Disposal Activities
147	October 2002	Acquisitions of Certain Financial Institutions —an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
148	December 2002	Accounting for Stock-Based Compensation—Transition and Disclosure— an amendment of FASB Statement No. 123 FASB Statement No. 123 was revised in December 2004 and renamed as "Share-Based Payment."
149	April 2003	Amendment of Statement 133 on Derivative Instruments and Hedging Activities
150	May 2003	Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
151	November 2004	Inventory Costs—an amendment of ARB No. 43, Chapter 4
152	December 2004	Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
153	December 2004	Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29
154	May 2005	Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
155	February 2006	Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
156	March 2006	Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
157	September 2006	Fair Value Measurements
158	September 2006	Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans —an amendment of FASB Statements No. 87, 88, 106, and 132(R)

GAAP - Generally Accepted Accounting Principles in the United States

GAAP - Generally Accepted Accounting Principles
in the United States