Read Accounting Cmt FASB Codification Cheat Sheet Oct 2009.xls text version

FASB Codification Cheat Sheet PreCodification Standard

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 Consolidation of Variable Interest Entities (revised December 2003)--an interpretation of ARB No. 51 Accounting for Contingencies Capitalization of Interest Cost Accounting and Reporting by Defined Benefit Pension Plans

Accounting Standards Codification

FIN 45

ASC 460

Guarantees

FIN 46(R) SFAS 5 SFAS 34 SFAS 35

ASC 81010 ASC 450 ASC 83520 ASC 960

Consolidation Contingencies Interest Capitalization of Interest Plan Accounting Defined Benefit Pension Plans

SFAS 66 SFAS 67

Accounting for Sales of Real Estate Accounting for Costs and Initial Rental Operations of Real Estate Projects 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 Statement of Cash Flows Accounting for Derivative Instruments and Hedging Activities Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilitiesa replacement of FASB Statement No. 125 Business Combinations

ASC 36020 and Property, Plant, and Equipment Real Estate Sales; and Real Estate Retail ASC 976 Land ASC 970 Real Estate General

SFAS 91 SFAS 95 SFAS 133

ASC 31020 ASC 230 ASC 815

Receivables Nonrefundable Fees and Other Costs Statement of Cash Flows Derivatives and Hedging

SFAS 140 SFAS 141R

ASC 860 ASC 805

Transfers and Servicing Business Combinations Property, Plant, and Equipment "Impairment or Disposal of Long Lived Assets" subsections Fair Value Measurements and Disclosures

SFAS 144 SFAS 157

Accounting for the Impairment or Disposal of LongLived Assets Fair Value Measurements The Fair Value Option for Financial Assets and Financial Liabilities--Including an amendment of FASB Statement No. 115

ASC 36010 ASC 820

SFAS 159

ASC 82510

Financial Instruments "The Fair Value Option" subsections

SFAS 160

Noncontrolling Interests in Consolidated Financial Statements--an amendment of ARB No. 51

ASC 8101045 Consolidation Other Presentation Matters; and Transition and Open and 65 Effective Date Information

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