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04 10 Segment One Assignment In A Foreign

3 FAH-1 H-3760 
TRAVEL MESSAGES

(CT:POH-128;   04-13-2007)
(Office of Origin:  HR/CDA)

3 FAH-1 H-3761  DEFINITIONS

3 FAH-1 H-3761.1  Abbreviations

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

AKA:  Also known as.

ATA:  Actual time of arrival.

ATD:  Actual time of departure.

DIRTRAN:  Direct transfer.

EFM:  An eligible family member who is included on Form OF-126, Residence and Dependency Report, and/or travel orders.

EOD:  Entry on duty.

ETA:  Estimated time of arrival.

ETD:  Estimated time of departure.

ETADC:  Estimated time of arrival in Washington, DC.

FM:  From.

FSTEXP:  First expense incurred against a travel authorization/travel order.

GEMS:  Global Employment Management System, the Department’s Human Resources Management System.

GFS:  Global Financial Services, formerly known as theCharleston Financial Services Center (CFSC).

HL:  Home leave.

HLADD:  Home leave address.

HLELIG/TRANSELIG:  Home leave eligibility/transfer eligibility date (AKA TED).

HLRT:  Home leave/return (to post).

HLT:  Home leave/transfer.

HR:  Bureau of Human Resources.

HR/CDA:  The Office of Career Development and Assignments.

HR/CDA/AD:  The Assignments Division.

LVENROUTE:  Leave en route.

LVINUS:  Leave in the United States.

PCS:  Permanent change of station (onward assignment).

POV:  Privately owned vehicle.

SEP:  Separation.

SMA:  Separate maintenance allowance.

SSN:  Social Security Number.

TDY:  Temporary duty.

TM:  Travel message.

We/Our:  The Department of State.

You/Your:  The employee.

3 FAH-1 H-3761.2  Travel Messages

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

TMONE:  “Assignment Notification.”

TMTWO:  “Proposed Itinerary.”

TMTHREE:  Is now “Welcome to Post.”

TMFOUR:  “Travel Authorization.”

TMFIVE:  “Departure from Post.”

TMSIX and TMSEVEN:  Are no longer used.

TMEIGHT:  “Arrival at Post.”

3 FAH-1 H-3762  REQUIRED ELEMENTS

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

The following elements must be used in all Travel Messages (TMs):

(1)    All Travel Messages must include the caption “TM CHANNEL.”  The caption “HR CHANNEL” should not be used;

(2)    TAGS are “APER” and “AFIN”;

(3)    The SUBJECT line must include the appropriate, spelled-out TM number and title of the TM (e.g., TMFOUR―Travel Authorization), your name, your protected Social Security Number (SSN) per 06 State 067970, grade, and skill code;

(4)    The gaining post and/or gaining bureau must be included as an addressee on all TM messages not originating from that post/bureau;

(5)    If either the gaining or the losing post is a subordinate post, i.e., consulate, consulate general, etc., the principal post, i.e., embassy, must be included as an “info” addressee;

(6)    SECSTATE WASHDC must be included as an addressee on all TMs not originating in Washington, DC;

(7)    To request an amendment to a TM, the SUBJECT line must start with the phrase, “REQUEST FOR AMENDMENT TO TM_____”; and

(8)    All TMs must include the Global Financial Services in Charleston (GFSC) as either an “action” or “info” addressee (USOFFICE FSC CHARLESTON), as appropriate.


3 FAH-1 H-3763  TRAVEL MESSAGES

3 FAH-1 H-3763.1 Guidelines

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

Only those abbreviations shown in 3 FAH-1 Exhibit H-3764(1), 3 FAH-1 Exhibit H-3764(2), 3 FAH-1 Exhibit H-3764(3), and 3 FAH-1 Exhibit H-3764(4) may be used, and they must be used exactly as shown.

3 FAH-1 H-3763.2  Travel Messages Originating in Washington

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

a. TMONE―ASSIGNMENT NOTIFICATION and TMFOUR―TRAVELAUTHORIZATION messages originate in the Department.

b. The TMONE―ASSIGNMENT NOTIFICATION announces a pending assignment.

c.  The TMFOUR―TRAVEL AUTHORIZATION provides you, and the losing and gaining posts, with the specific authorizations for travel, home leave, shipment and storage of effects, training, or other temporary duty (TDY) en route to the gaining post.

d. As both documents are automatically formatted for transmission by HR/CDA, no samples follow.

3 FAH-1 H-3763.2-1  TMONE-Assignment Notification

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

A TMONE―ASSIGNMENT NOTIFICATION notifies you, your gaining post and gaining bureau, and your current post and current bureau of your pending assignment.  It is not an authorization to incur expenses.  It will also advise you of any special requirements in connection with the transfer such as home leave, medical examinations, training, etc.

3 FAH-1 H-3763.2-2  TMFOUR-Travel Authorization

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

The TMFOUR―TRAVEL AUTHORIZATION is the sole official authorization for all travel and travel-related actions regarding Foreign Service appointments, permanent changes of station (PCS), home leave, or separation.  It contains all necessary fiscal data, which must be included on all vouchers and other documents supporting the authorized travel or other related actions.

3 FAH-1 H-3763.3  Travel Messages Originating at Post

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

a. TMTWO―PROPOSED ITINERARY, TMTHREE―WELCOME TO POST, TMFIVE―DEPARTURE FROM POST, and TMEIGHT―ARRIVAL AT POST, are travel messages that originate at post.

b. Requests for amendments now must have the subject line, “Request forAmendment to TM ____,” referencing the TM to be amended.  The TMSIX―REQUEST FOR AMENDMENT is no longer used.

3 FAH-1 H-3763.3-1  TMTWO-Proposed Itinerary

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

a.The losing post uses the TMTWO―PROPOSED ITINERARY (see 3 FAH-1 Exhibit H-3764(1) for a domestic assignment and 3 FAH-1 Exhibit H-3764(2) for an assignment abroad) to propose a travel itinerary with the dates and modes of travel, the training requested, consultation days, etc.  (If the Department is the losing post, your Bureau of Human Resources assignments technician sends the gaining post an “Arrival Notice,” which should not be confused with a Travel Message.)

b. The caption/slug line must be addressed to the assignments officer in HR/CDA/AD with responsibility for your new post of assignment (HR/CDA/AD/IO, HR/CDA/AD/AF, etc.).  If the onward assignment is in the Department, the caption/slug line also must be addressed to the gaining bureau’s executive office (AF/EX, CA/EX, etc.).

c.If the onward assignment is in the United States, the TMTWO must include the office symbol for the onward assignment in the first paragraph of the cable, i.e. Losing Post to WashDC (IO/UNP), etc.

d.Post must review the TMTWO for completeness and accuracy.  The TMTWO must specify the number of work days scheduled for home leave and must specifically request a waiver if the number of days is less than the minimum required or more than the maximum allowed, as outlined in 3 FAM 3434 and 3 FAM 3435.

e.All unusual requests, such as for deferred or delayed home leave, should be included in the last or “remarks” paragraph of the TMTWO, along with a well-written justification.

f.The TMTWO must specify if business class travel is to be authorized, and if so, for which segment of travel.

g.The TMTWO must specifically request a waiver of the repayment of rest and recuperation (R&R) expenses and/or the Service need differential, if applicable, if the proposed itinerary would require more than a 30-day curtailment of your tour of duty.

h.When transferring to another assignment abroad, the TMTWO must indicate if your eligible family members (EFMs) will accompany you to your next assignment or if you plan to apply for a separate maintenance allowance (SMA).

i.The TMTWO must include your home leave address and a telephone number where you may be reached, as well as a personal email address,if available.

3 FAH-1 H-3763.3-2  TMTHREE-Welcome To Post

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

a. The gaining post uses the TMTHREE―WELCOME TO POST cable to provide you with necessary information regarding the post, such as which documents you will need upon arrival and whether you will need additional photographs.  The cable may include information regarding post housing policies, importation of a privately owned vehicle (POV) and other personal effects, or other information the post deems necessary.

b. As information concerning each post is different, there is no particular format for any text following the subject line of a TMTHREE cable.

c.  You may respond to the TMTHREE―WELCOME TO POST by sending a cable to post with further questions, with the subject line “Response to TMTHREE.”

3 FAH-1 H-3763.3-3  TMFIVE-Departure from Post

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

a. The losing post sends a TMFIVE―DEPARTURE FROM POST (see 3 FAH-1 Exhibit H-3764(3)) to the Department, gaining post, and the Global Financial Services Center in Charleston (USOFFICE FSC CHARLESTON) to advise them of your actual time of departure (ATD).  This should be sent on the day of departure or by the next work day following, at the latest.

b. The TMFIVE―DEPARTURE FROM POST must include the following information:

(1)    Paragraph 1:  Must include your agency, grade, type of transfer, travel authorization (TA) number, from (FM) [name of the losing post], TO [name of the gaining post], the estimated time of arrival (ETA) at the gaining post, the ETA in Washington, DC (ETADC), the actual time of departure (ATD) from the losing post, and the mode of travel (usually air); and

(2)    Paragraph 2:  Must include the date of the first expense incurred against that TA (FSTEXP), a home leave contact address, phone number, and personal email, if available.

c.  The TMFIVE―DEPARTURE FROM POST is used by Global Financial Services (GFS), formerly known as theCharleston Financial Services Center (CFSC), to terminate allowances and differentials due to your transfer from post and/or home leave.

d. If the TMFIVE―DEPARTURE FROM POST concerns separation travel, then also include the following information:  The last duty day at post, any planned leave, mode of transportation, a mailing address for final salary adjustments, whether sick leave was taken, and if so, how much.

3 FAH-1 H-3763.3-4  TMEIGHT - Arrival At Post

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

a. The receiving post uses a TMEIGHT―ARRIVAL AT POST (see 3 FAH-1 Exhibit H-3764(4)) to notify the Department and Global Financial Services (GFS), formerly known as theCharleston Financial Services Center (CFSC), of your actual time of arrival (ATA), and whether your arrival is the result of a permanent change-of-station (PCS) transfer or a return from home leave.  Any temporary duty (TDY) or consultation days en route to post must be specifically listed as “TDY/CONSULT.”  Authority and effective dates to start post-specific pay and allowances must be included in the TMEIGHT.  Post must cite the appropriate post-held fiscal data for those pay and allowances that are paid from post funds.  For all International Cooperative Administrative Support Services (ICASS) positions, this must include the post-assigned ICASS cost pool for the U.S. citizen employee.  Posts must also ask GFS to restart any differential or allowances that were terminated when you departed post on mid-tour home leave (home leave/return travel).

b. The TMEIGHT―ARRIVAL AT POST also indicates your home leave transfer eligibility date (HLELIG) and transfer eligibility date (TRANELIG, AKA TED).

c.  Generally, your assignments technician uses a TMEIGHT―ARRIVAL AT POST to establish the actual effective date of your official assignment for Form SF-50, Notification of Personnel Action, purposes.  The execution of Form SF-50 provides the basis for starting your pay and most allowances.

3 FAH-1 H-3764  TRAVEL MESSAGE EXAMPLES

(CT:POH-128;   04-13-2007)
(Applies to Foreign Service Employees)
(State)

Travel Message examples are shown in 3 FAH-1 Exhibit H-3764(1), 3 FAH-1 Exhibit H-3764(2), 3 FAH-1 Exhibit H-3764(3), and 3 FAH-1 Exhibit H-3764(4).

3 FAH-1 H-3765  through h-3769 Unassigned


3 FAH-1 Exhibit H-3764(1)
sample TMTWO-Proposed Itinerary to a Domestic Assignment

(CT:POH-128;   04-13-2007)

LOSING POST

GAINING DOMESTIC POST’s ADDRESS (IF OTHER THAN SECSTATE)

SECSTATE WASHDC

USOFFICE FSC CHARLESTON

EMBASSY OF LOSING POST, IF APPLICABLE

 

TM CHANNEL

DEPT FOR BUREAU/EX AND HR/CDA/AD/BUREAU ACRONYM – Jane Smith

 

TAGS: APER, AFIN

E.O. 12958: N/A

SUBJECT: TMTWO - PROPOSED ITINERARY (ROE, Richard M., XXX-XX-6789, FS-04, 2010, Management)

 

REF: State 123456 (TMONE)

 

1.   State, FS-04, HLT, Losing Post to WashDC (office symbol), Air

2.   Employee proposes the following itinerary:

a.   Depart post: mm/dd/yyyy

b.   Arrive home leave address: mm/dd/yyyy

c.   Home leave dates and days: mm/dd/yyyy – mm/dd/yyyy (between 20 – 45 days, or 10 – 45 days if coming from an unaccompanied post (06 State 131837 and 06 State 119416))

d.   Arrive Washington, DC: mm/dd/yyyy

e.   Consultations and training (if applicable): mm/dd/yyyy –mm/dd/yyyy

f.    Entry-on-duty date: mm/dd/yyyy

g.   Business class travel authorized/which segments: Yes/No, name of city to name of city

h.   R & R/SND repayment waiver needed? Yes/No, plus justification if a waiver is needed

i.    Remarks, if applicable

3.   Post management concurs with this itinerary.


3 FAH-1 Exhibit H-3764(2)
sample TMTWO-Proposed Itinerary to an Assignment abroad

(CT:POH-128;   04-13-2007)

LOSING POST

GAINING POST

SECSTATE WASHDC

USOFFICE FSC CHARLESTON

EMBASSY OF LOSING POST, IF APPLICABLE

EMBASSY OF GAINING POST, IF APPLICABLE

 

TM CHANNEL

DEPT FOR BUREAU/EX and HR/CDA/AD/BUREAU ACRONYM – Jane Smith

 

TAGS: APER, AFIN

E.O. 12958: N/A

SUBJECT: TMTWO - PROPOSED ITINERARY (ROE, Richard M., XXX-XX-6789, FS-04, 2010, Management)

 

REF: State 123456 (TMONE)

 

1.   State, FS-04, HLT, Losing Post to Gaining Post, Air

2.   Employee proposes the following itinerary:

a.   Depart post: mm/dd/yyyy

b.   Arrive home leave address: mm/dd/yyyy

c.   Home leave dates and days: mm/dd/yyyy – mm/dd/yyyy (between 20 – 45 days, or 10 – 45 days if coming from an unaccompanied post (06 State 131837 and 06 State 119416))

d.   Arrive Washington, DC: mm/dd/yyyy

e.   Consultations and training: mm/dd/yyyy – mm/dd/yyyy

f.    Depart for gaining post: mm/dd/yyyy

g.   Arrive gaining post: mm/dd/yyyy

h.   Business class travel authorized/which segments: Yes/No, name of city to name of city

i.    Family members will accompany to post or draw SMA?  Accompany to post/Will draw SMA

j.    R&R/SND repayment waiver needed?  Yes/No, plus justification if a waiver is needed

k.   Remarks, if applicable

3.   Post management concurs with this itinerary.


3 FAH-1 Exhibit H-3764(3)
Sample TMFIVE-Departure from Post

(CT:POH-128;   04-13-2007)

LOSING POST

GAINING POST

SECSTATE WASHDC

USOFFICE FSC CHARLESTON

EMBASSY OF LOSING POST, IF APPLICABLE

EMBASSY OF GAINING POST, IF APPLICABLE

 

TM CHANNEL

 

TAGS: APER, AFIN

E.O. 12958: N/A

SUBJECT: TMFIVE – DEPARTURE FROM POST (ROE, Richard M., SSN: XXX-XX-6789, FS-04, 2010, Management)

 

REF: State 123456 (TMFOUR)

 

1.   State, FS-04, HLT, TA-XXXXXXXXXX, mm/dd/yyyy (ATD), Losing Post to Gaining Post, Air

2.   ATD: mm/dd/yyyy

3.   Dates:

- ETA US: mm/dd/yyyy

- ETADC: mm/dd/yyyy

- LVENROUTE: None/2 days

- LVINUS: mm/dd/yyyy – mm/dd/yyyy (HL: 10/20-45 days)

4.   FSTEXP: mm/dd/yyyy

5.   HLADD: 148 Bonny Meadow Rd., New Rochelle, NY 10805
Tel: 914-555-1234
email: RichardRoe@yahoo.com

6.   For GFS: Please terminate post allowance, differential and SMA, effective ATD.


3 FAH-1 Exhibit H-3764(4)
Sample TMEIGHT-Arrival at Post

(CT:POH-128;   04-13-2007)

LOSING POST

GAINING POST

SECSTATE WASHDC

USOFFICE FSC CHARLESTON

EMBASSY OF LOSING POST, IF APPLICABLE

EMBASSY OF GAINING POST, IF APPLICABLE

 

TM CHANNEL

 

TAGS: APER, AFIN

E.O. 12958: N/A

SUBJECT: TMEIGHT – ARRIVAL AT POST (ROE, Richard M., SSN: XXX-XX-6789, FS-04, 2010, Management)

 

REF: (A) State 123456 (TMFOUR); (B) Losing Post 9876 (TMFIVE)

 

1.   State, FS-04, HLT, TA-XXXXXXXXXX, mm/dd/yyyy (ATA), Losing Post to Gaining Post, Air

[or, for HLRT travel:]

[1.  State, FS-04, HLRT, TA-XXXXXXXXXX, mm/dd/yyyy (ATA), Post to Home Leave Point/Return, Air]

2.   ATA: mm/dd/yyyy

3.   HLELIG/TRANSELIG: mm/yyyy, mm/yyyy

4.   TDY/CONSULT: N/A or number of days

5.   EFM(s) at post: number of EFMs

6.   For Assignments Technician:  Please process a Notification of Personnel Action (SF-50) ASAP.  [Do not include this sentence in a TM-EIGHT for HLRT travel.]

7.   For GFS: Please start the following pay and allowances upon the receipt of the SF-50 from HR/CDA/AD (list all authorized):

Pay/Allowance                       Effective Start Date

Post Differential                     mm/dd/yyyy

Post Allowance                       mm/dd/yyyy

Other Pay/Allowance [name]...mm/dd/yyyy

[or, for HLRT travel:]

[7.  For GFS: Please restart the following pay and allowances, effective mm/dd/yyyy (list all authorized):

Pay/Allowance

Post Differential

Post Allowance

Other Pay/Allowance (name)]

8.   Fiscal data for pay and allowances charged to post-held funds:

Appropriation – (For example: 19X4519, 1950113, as appropriate)

Post Allotment – (For example: 5XXX, 4XXX, as appropriate)

Function Code – (ICASS American employee cost pool or appropriate function code for non-ICASS employee)

Post – (post code)

Sub-post – (sub-post number)

9.     [Optional:  Additional information post feels is appropriate.]

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Issued since the EITF's inception in 1984—Full Text


EITF Abstracts—Appendix D—Other Technical Matters


Statement No. 168 (Superseded)
The FASB Accounting Standards Codification®and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162

(Issue Date 06/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 167 (Superseded)
Amendments to FASB Interpretation No. 46(R)
(Issue Date 06/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 166 (Superseded) 
Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
(Issue Date 06/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 165  (Superseded)
Subsequent Events
(Issue Date 05/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 164 (Superseded) 
Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142
(Issue Date 04/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 163  (Superseded)
Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60
(Issue Date 05/08)
[As Amended][As Issued][Summary][Status]

Statement No. 162  (Superseded)
The Hierarchy of Generally Accepted Accounting Principles
(Issue Date 05/08)
[As Amended][As Issued][Summary][Status]

Statement No. 161  (Superseded)
Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
(Issue Date 03/08)
[As Amended][As Issued][Summary][Status]

Statement No. 160  (Superseded)
Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
(Issue Date 12/07)
[As Amended][As Issued][Summary][Status]

Statement No. 141 (revised 2007)  (Superseded)
Business Combinations
(Issue Date 12/07)
[As Amended][As Issued][Summary][Status]

Statement No. 159  (Superseded)
The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115
(Issue Date 02/07)
[As Amended][As Issued][Summary][Status]

Statement No. 158  (Superseded)
Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)
(Issue Date 09/06)
[As Amended][As Issued][Summary][Status]

Statement No. 157  (Superseded)
Fair Value Measurements
(Issue Date 09/06)
[As Amended][As Issued][Summary][Status]

Statement No. 156  (Superseded)
Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
(Issue Date 03/06)
[As Amended][As Issued][Summary][Status]
[Revisions to Related Authoritative Literature] 

Statement No. 155  (Superseded)
Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
(Issue Date 02/06)
[As Amended][As Issued][Summary][Status]

Statement No. 154  (Superseded)
Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
(Issue Date 05/05)
[As Amended][As Issued][Summary][Status]

Statement No. 123 (revised 2004)  (Superseded)
Share-Based Payment
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 153  (Superseded)
Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 152  (Superseded)
Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 151  (Superseded)
Inventory Costs—an amendment of ARB No. 43, Chapter 4
(Issue Date 11/04)
[As Amended][As Issued][Summary][Status]

Statement No. 132 (revised 2003)  (Superseded)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 12/03)
[As Amended][As Issued] [Summary][Status]

Statement No. 150  (Superseded)
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
(Issue Date 5/03)
[As Amended][As Issued][Summary][Status]

Statement No. 149  (Superseded)
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
(Issue Date 4/03)
[As Amended][As Issued][Summary][Status]

Statement No. 148  (Superseded)
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
(Issue Date 12/02)
[As Amended][As Issued][Summary][Status]

Statement No. 147  (Superseded)
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
(Issue Date 10/02)
[As Amended][As Issued][Summary][Status]

Statement No. 146  (Superseded)
Accounting for Costs Associated with Exit or Disposal Activities
(Issue Date 6/02)
[As Amended][As Issued][Summary][Status]

Statement No. 145  (Superseded)
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
(Issue Date 4/02)
[As Amended][As Issued][Summary][Status]

Statement No. 144  (Superseded)
Accounting for the Impairment or Disposal of Long-Lived Assets
(Issue Date 8/01)
[As Amended][As Issued][Summary][Status]

Statement No. 143  (Superseded)
Accounting for Asset Retirement Obligations
(Issue Date 6/01)
[As Amended][As Issued][Summary][Status]

Statement No. 142  (Superseded)
Goodwill and Other Intangible Assets
(Issue Date 6/01)
[As Amended][As Issued][Summary][Status]

Statement No. 141 (revised 2007)  (Superseded)
Business Combinations
(Issue Date 12/07)
[As Amended][As Issued][Summary][Status]

Statement No. 141  (Superseded)
Business Combinations
(Issue Date 6/01)
[As Amended][As Issued][Summary][Status]

Statement No. 140  (Superseded)
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
(Issue Date 9/00)
[As Amended][As Issued][Summary][Status]

Statement No. 139  (Superseded)
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
(Issue Date 6/00)
[As Amended][As Issued][Summary][Status]

Statement No. 138  (Superseded)
Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
(Issue Date 6/00)
[As Amended][As Issued][Status]
[Examples]

Statement No. 137  (Superseded)
Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133
(Issue Date 6/99)
[As Amended][As Issued][Status]

Statement No. 136  (Superseded)
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
(Issue Date 6/99)
[As Amended][As Issued]
[Summary As Amended][Summary As Issued][Status]

Statement No. 135  (Superseded)
Rescission of FASB Statement No. 75 and Technical Corrections
(Issue Date 2/99)
[As Amended][As Issued][Summary][Status]

Statement No. 134  (Superseded)
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
(Issue Date 10/98)
[As Amended][As Issued][Status]

Statement No. 133  (Superseded)
Accounting for Derivative Instruments and Hedging Activities
(Issue Date 6/98)
[As Amended][As Issued][Summary][Status]

Statement No. 132 (revised 2003)  (Superseded)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 12/03)
[As Amended][As Issued][Summary][Status]

Statement No. 132  (Superseded)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 2/98)
[As Amended][As Issued][Summary][Status]

Statement No. 131  (Superseded)
Disclosures about Segments of an Enterprise and Related Information
(Issue Date 6/97)
[As Amended][As Issued][Summary][Status]

Statement No. 130  (Superseded)
Reporting Comprehensive Income
(Issue Date 6/97)
[As Amended][As Issued][Summary][Status]

Statement No. 129  (Superseded)
Disclosure of Information about Capital Structure
(Issue Date 2/97)
[As Amended][As Issued][Summary][Status]

Statement No. 128  (Superseded)
Earnings per Share
(Issue Date 2/97)
[As Amended][As Issued][Summary][Status]

Statement No. 127  (Superseded)
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
(Issue Date 12/96)
[As Issued][Summary][Status]

Statement No. 126  (Superseded)
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
(Issue Date 12/96)
[As Amended][As Issued][Summary][Status]

Statement No. 125  (Superseded)
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
(Issue Date 6/96)
[As Issued][Summary][Status]

Statement No. 124  (Superseded)
Accounting for Certain Investments Held by Not-for-Profit Organizations
(Issue Date 11/95)
[As Amended][As Issued][Summary][Status]

Statement No. 123 (revised 2004)  (Superseded)
Share-Based Payment
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 123  (Superseded)
Accounting for Stock-Based Compensation
(Issue Date 10/95)
[As Amended][As Issued][Summary][Status]

Statement No. 122  (Superseded)
Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
(Issue Date 5/95)
[As Issued][Summary][Status]

Statement No. 121  (Superseded)
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
(Issue Date 3/95)
[As Issued][Summary][Status]

Statement No. 120  (Superseded)
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
(Issue Date 1/95)
[As Amended][As Issued][Summary][Status]

Statement No. 119  (Superseded)
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
(Issue Date 10/94)
[As Issued][Summary][Status]

Statement No. 118  (Superseded)
Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
(Issue Date 10/94)
[As Amended][As Issued][Summary][Status]

Statement No. 117  (Superseded)
Financial Statements of Not-for-Profit Organizations
(Issue Date 6/93)
[As Amended][As Issued][Summary][Status]

Statement No. 116  (Superseded)
Accounting for Contributions Received and Contributions Made
(Issue Date 6/93)
[As Amended][As Issued][Summary][Status]

Statement No. 115  (Superseded)
Accounting for Certain Investments in Debt and Equity Securities
(Issue Date 5/93)
[As Amended][As Issued][Summary][Status]

Statement No. 114  (Superseded)
Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
(Issue Date 5/93)
[As Amended][As Issued][Summary][Status]

Statement No. 113  (Superseded)
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
(Issue Date 12/92)
[As Amended][As Issued][Summary][Status]

Statement No. 112  (Superseded)
Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
(Issue Date 11/92)
[As Amended][As Issued][Summary][Status]

Statement No. 111  (Superseded)
Rescission of FASB Statement No. 32 and Technical Corrections
(Issue Date 11/92)
[As Amended][As Issued][Summary][Status]

Statement No. 110  (Superseded)
Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
(Issue Date 8/92)
[As Amended][As Issued][Summary][Status]

Statement No. 109  (Superseded)
Accounting for Income Taxes
(Issue Date 2/92)
[As Amended][As Issued][Summary][Status]

Statement No. 108  (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
(Issue Date 12/91)
[As Issued][Summary][Status]

Statement No. 107  (Superseded)
Disclosures about Fair Value of Financial Instruments
(Issue Date 12/91)
[As Amended][As Issued][Summary][Status]

Statement No. 106  (Superseded)
Employers' Accounting for Postretirement Benefits Other Than Pensions
(Issue Date 12/90)
[As Amended][As Issued][Summary][Status]

Statement No. 105  (Superseded)
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
(Issue Date 3/90)
[As Issued][Summary][Status]

Statement No. 104  (Superseded)
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
(Issue Date 12/89)
[As Amended][As Issued][Summary][Status]

Statement No. 103  (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
(Issue Date 12/89)
[As Issued][Summary][Status]

Statement No. 102  (Superseded)
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
(Issue Date 2/89)
[As Amended][As Issued][Summary][Status]

Statement No. 101  (Superseded)
Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
(Issue Date 12/88)
[As Amended][As Issued][Summary][Status]

Statement No. 100  (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
(Issue Date 12/88)
[As Issued][Summary][Status]

Statement No. 99  (Superseded)
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93
(Issue Date 9/88)
[As Amended][As Issued][Summary][Status]

Statement No. 98  (Superseded)
Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
(Issue Date 5/88)
[As Amended][As Issued][Summary][Status]

Statement No. 97  (Superseded)
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
(Issue Date 12/87)
[As Amended][As Issued][Summary][Status]

Statement No. 96  (Superseded)
Accounting for Income Taxes
(Issue Date 12/87)
[As Issued][Summary][Status]

Statement No. 95  (Superseded)
Statement of Cash Flows
(Issue Date 11/87)
[As Amended][As Issued][Summary][Status]

Statement No. 94  (Superseded)
Consolidation of All Majority-owned Subsidiaries—an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12
(Issue Date 10/87)
[As Amended][As Issued][Summary][Status]

Statement No. 93  (Superseded)
Recognition of Depreciation by Not-for-Profit Organizations
(Issue Date 8/87)
[As Amended][As Issued][Summary][Status]

Statement No. 92  (Superseded)
Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
(Issue Date 8/87)
[As Amended][As Issued][Summary][Status]

Statement No. 91  (Superseded)
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
(Issue Date 12/86)
[As Amended][As Issued][Summary][Status]

Statement No. 90  (Superseded)
Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
(Issue Date 12/86)
[As Amended][As Issued][Summary][Status]

Statement No. 89  (Superseded)
Financial Reporting and Changing Prices
(Issue Date 12/86)
[As Amended][As Issued][Summary][Status]

Statement No. 88  (Superseded)
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
(Issue Date 12/85)
[As Amended][As Issued][Summary][Status]

Statement No. 87  (Superseded)
Employers' Accounting for Pensions
(Issue Date 12/85)
[As Amended][As Issued][Summary][Status]

Statement No. 86  (Superseded)
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
(Issue Date 8/85)
[As Amended][As Issued][Summary][Status]

Statement No. 85  (Superseded)
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
(Issue Date 3/85)
[As Issued][Summary][Status]

Statement No. 84  (Superseded)
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
(Issue Date 3/85)
[As Amended][As Issued][Summary][Status]

Statement No. 83  (Superseded)
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 20—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10
(Issue Date 3/85)
[As Issued][Summary][Status]

Statement No. 82  (Superseded)
Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
(Issue Date 11/84)
[As Issued][Summary][Status]

Statement No. 81  (Superseded)
Disclosure of Postretirement Health Care and Life Insurance Benefits
(Issue Date 11/84)
[As Issued][Summary][Status]

Statement No. 80  (Superseded)
Accounting for Futures Contracts
(Issue Date 8/84)
[As Issued][Summary][Status]

Statement No. 79  (Superseded)
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16
(Issue Date 2/84)
[As Amended][As Issued][Summary][Status]

Statement No. 78  (Superseded)
Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
(Issue Date 12/83)
[As Amended][As Issued][Summary][Status]

Statement No. 77  (Superseded)
Reporting by Transferors for Transfers of Receivables with Recourse
(Issue Date 12/83)
[As Issued][Summary][Status]

Statement No. 76  (Superseded)
Extinguishment of Debt-an amendment of APB Opinion No. 26
(Issue Date 11/83)
[As Issued][Summary][Status]

Statement No. 75  (Superseded)
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
(Issue Date 11/83)
[As Issued][Summary][Status]

Statement No. 74  (Superseded)
Accounting for Special Termination Benefits Paid to Employees
(Issue Date 8/83)
[As Issued][Summary][Status]

Statement No. 73  (Superseded)
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
(Issue Date 8/83)
[As Issued][Summary][Status]

Statement No. 72  (Superseded)
Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
(Issue Date 2/83)
[As Amended][As Issued][Summary][Status]

Statement No. 71  (Superseded)
Accounting for the Effects of Certain Types of Regulation
(Issue Date 12/82)
[As Amended] [As Issued][Summary][Status]

Statement No. 70  (Superseded)
Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33
(Issue Date 12/82)
[As Issued][Summary][Status]

Statement No. 69  (Superseded)
Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39
(Issue Date 11/82)
[As Amended][As Issued][Summary][Status]

Statement No. 68  (Superseded)
Research and Development Arrangements
(Issue Date 10/82)
[As Amended][As Issued][Summary][Status]

Statement No. 67  (Superseded)
Accounting for Costs and Initial Rental Operations of Real Estate Projects
(Issue Date 10/82)
[As Amended][As Issued][Summary][Status]

Statement No. 66  (Superseded)
Accounting for Sales of Real Estate
(Issue Date 10/82)
[As Amended][As Issued][Summary][Status]

Statement No. 65  (Superseded)
Accounting for Certain Mortgage Banking Activities
(Issue Date 9/82)
[As Amended][As Issued][Summary][Status]

Statement No. 64  (Superseded)
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4
(Issue Date 9/82)
[As Issued][Summary][Status]

Statement No. 63  (Superseded)
Financial Reporting by Broadcasters
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 62  (Superseded)
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 61  (Superseded)
Accounting for Title Plant
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 60  (Superseded)
Accounting and Reporting by Insurance Enterprises
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 59  (Superseded)
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
(Issue Date 4/82)
[As Issued][Summary][Status]

Statement No. 58  (Superseded)
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34
(Issue Date 4/82)
[As Amended][As Issued][Summary][Status]

Statement No. 57  (Superseded)
Related Party Disclosures
(Issue Date 3/82)
[As Amended][As Issued][Summary][Status]

Statement No. 56  (Superseded)
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—an amendment of FASB Statement No. 32
(Issue Date 2/82)
[As Issued][Summary][Status]

Statement No. 55  (Superseded)
Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
(Issue Date 2/82)
[As Issued][Summary][Status]

Statement No. 54  (Superseded)
Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33
(Issue Date 1/82)
[As Issued][Summary][Status]

Statement No. 53  (Superseded)
Financial Reporting by Producers and Distributors of Motion Picture Films
(Issue Date 12/81)
[As Issued][Summary][Status]

Statement No. 52  (Superseded)
Foreign Currency Translation
(Issue Date 12/81)
[As Amended][As Issued][Summary][Status]

Statement No. 51  (Superseded)
Financial Reporting by Cable Television Companies
(Issue Date 11/81)
[As Amended][As Issued][Summary][Status]

Statement No. 50  (Superseded)
Financial Reporting in the Record and Music Industry
(Issue Date 11/81)
[As Amended][As Issued][Summary][Status]

Statement No. 49  (Superseded)
Accounting for Product Financing Arrangements
(Issue Date 6/81)
[As Amended][As Issued][Summary][Status]

Statement No. 48  (Superseded)
Revenue Recognition When Right of Return Exists
(Issue Date 6/81)
[As Amended][As Issued][Summary][Status]

Statement No. 47  (Superseded)
Disclosure of Long-Term Obligations
(Issue Date 3/81)
[As Amended][As Issued][Summary][Status]

Statement No. 46  (Superseded)
Financial Reporting and Changing Prices: Motion Picture Films
(Issue Date 3/81)
[As Issued][Summary][Status]

Statement No. 45  (Superseded)
Accounting for Franchise Fee Revenue
(Issue Date 3/81)
[As Amended][As Issued][Summary][Status]

Statement No. 44  (Superseded)
Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
(Issue Date 12/80)
[As Issued][Summary][Status]

Statement No. 43  (Superseded)
Accounting for Compensated Absences
(Issue Date 11/80)
[As Amended][As Issued][Summary][Status]

Statement No. 42  (Superseded)
Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
(Issue Date 11/80)
[As Amended][As Issued][Summary][Status]

Statement No. 41  (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
(Issue Date 11/80)
[As Issued][Summary][Status]

Statement No. 40  (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33
(Issue Date 11/80)
[As Issued][Summary][Status]

Statement No. 39  (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
(Issue Date 10/80)
[As Issued][Summary][Status]

Statement No. 38  (Superseded)
Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
(Issue Date 9/80)
[As Amended][As Issued][Summary][Status]

Statement No. 37  (Superseded)
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
(Issue Date 7/80)
[As Amended][As Issued][Summary][Status]

Statement No. 36  (Superseded)
Disclosure of Pension Information—an amendment of APB Opinion No. 8
(Issue Date 5/80)
[As Issued][Summary][Status]

Statement No. 35  (Superseded)
Accounting and Reporting by Defined Benefit Pension Plans
(Issue Date 3/80)
[As Amended][As Issued][Summary][Status]

Statement No. 34  (Superseded)
Capitalization of Interest Cost
(Issue Date 10/79)
[As Amended][As Issued][Summary][Status]

Statement No. 33  (Superseded)
Financial Reporting and Changing Prices
(Issue Date 9/79)
[As Issued][Summary][Status]

Statement No. 32  (Superseded)
Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20
(Issue Date 9/79)
[As Issued][Summary][Status]

Statement No. 31  (Superseded)
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
(Issue Date 9/79)
[As Issued][Summary][Status]

Statement No. 30  (Superseded)
Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14
(Issue Date 8/79)
[As Issued][Summary][Status]

Statement No. 29  (Superseded)
Determining Contingent Rentals—an amendment of FASB Statement No. 13
(Issue Date 6/79)
[As Amended][As Issued][Summary][Status]

Statement No. 28  (Superseded)
Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
(Issue Date 5/79)
[As Amended][As Issued][Summary][Status]

Statement No. 27  (Superseded)
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
(Issue Date 5/79)
[As Amended][As Issued][Summary][Status]

Statement No. 26  (Superseded)
Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
(Issue Date 4/79)
[As Issued][Summary][Status]

Statement No. 25
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement
No. 19

(Issue Date 2/79)
[As Amended][As Issued][Summary][Status]

Statement No. 24  (Superseded)
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14
(Issue Date 12/78)
[As Issued][Summary][Status]

Statement No. 23
Inception of the Lease—an amendment of FASB Statement
No. 13

(Issue Date 8/78)
[As Amended][As Issued][Summary][Status]

Statement No. 22  (Superseded)
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
(Issue Date 6/78)
[As Amended][As Issued][Summary][Status]

Statement No. 21  (Superseded)
Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14
(Issue Date 4/78)
[As Issued][Summary][Status]

Statement No. 20  (Superseded)
Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
(Issue Date 12/77)
[As Issued][Summary][Status]

Statement No. 19  (Superseded)
Financial Accounting and Reporting by Oil and Gas Producing Companies
(Issue Date 12/77)
[As Amended][As Issued][Summary][Status]

Statement No. 18  (Superseded)
Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14
(Issue Date 11/77)
[As Issued][Summary][Status]

Statement No. 17  (Superseded)
Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13
(Issue Date 11/77)
[As Issued][Summary][Status]

Statement No. 16  (Superseded)
Prior Period Adjustments
(Issue Date 6/77)
[As Amended][As Issued][Summary][Status]

Statement No. 15  (Superseded)
Accounting by Debtors and Creditors for Troubled Debt Restructurings
(Issue Date 6/77)
[As Amended][As Issued][Summary][Status]

Statement No. 14  (Superseded)
Financial Reporting for Segments of a Business Enterprise
(Issue Date 12/76)
[As Issued][Summary][Status]

Statement No. 13  (Superseded)
Accounting for Leases
(Issue Date 11/76)
[As Amended][As Issued][Summary][Status]

Statement No. 12  (Superseded)
Accounting for Certain Marketable Securities
(Issue Date 12/75)
[As Issued][Summary][Status]

Statement No. 11  (Superseded)
Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
(Issue Date 12/75)
[As Amended][As Issued][Summary][Status]

Statement No. 10  (Superseded)
Extension of "Grandfather" Provisions for Business Combinations—an amendment of APB Opinion No. 16
(Issue Date 10/75)
[As Amended][As Issued][Summary][Status]

Statement No. 9  (Superseded)
Accounting for Income Taxes: Oil and Gas Producing Companies—an amendment of APB Opinions No. 11 and 23
(Issue Date 10/75)
[As Issued][Summary][Status]

Statement No. 8  (Superseded)
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
(Issue Date 10/75)
[As Issued][Summary][Status]

Statement No. 7  (Superseded)
Accounting and Reporting by Development Stage Enterprises
(Issue Date 6/75)
[As Amended][As Issued][Summary][Status]

Statement No. 6  (Superseded)
Classification of Short-Term Obligations Expected to Be Refinanced—an amendment of ARB No. 43, Chapter 3A
(Issue Date 5/75)
[As Amended][As Issued][Summary][Status]

Statement No. 5  (Superseded)
Accounting for Contingencies
(Issue Date 3/75)
[As Amended][As Issued][Summary][Status]

Statement No. 4  (Superseded)
Reporting Gains and Losses from Extinguishment of Debt—an amendment of APB Opinion No. 30
(Issue Date 3/75)
[As Issued][Summary][Status]

Statement No. 3  (Superseded)
Reporting Accounting Changes in Interim Financial Statements—an amendment of APB Opinion No. 28
(Issue Date 12/74)
[As Issued][Summary][Status]

Statement No. 2  (Superseded)
Accounting for Research and Development Costs
(Issue Date 10/74)
[As Amended][As Issued][Summary][Status]

Statement No. 1  (Superseded)
Disclosure of Foreign Currency Translation Information
(Issue Date 12/73)
[As Issued][Summary][Status]
 


 
Interpretation 48(Superseded)
Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109
(Issue Date 6/06)
[As Amended][As Issued][Summary][Status]

Interpretation 47(Superseded)
Accounting for Conditional Asset Retirement Obligations—an interpretation of FASB Statement No. 143
(Issue Date 3/05)
[As Amended][As Issued][Summary][Status]

Interpretation 46(R)(Superseded)
Consolidation of Variable Interest Entities (revised December 2003)—an interpretation of ARB No. 51
(Issue Date 12/03)
[As Amended][As Issued][Summary][Status]

Interpretation 46(Superseded)
Consolidation of Variable Interest Entities—an interpretation of ARB No. 51
(Issue Date 1/03)
[As Issued][Summary][Status]

Interpretation 45(Superseded)
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
(Issue Date 11/02)
[As Amended][As Issued][Summary][Status]

Interpretation 44(Superseded)
Accounting for Certain Transactions involving Stock Compensation—an interpretation of APB Opinion No. 25
(Issue Date 3/00)
[As Amended][As Issued][Summary][Status]

Interpretation 43(Superseded)
Real Estate Sales—an interpretation of FASB Statement No. 66
(Issue Date 6/99) 
[As Amended][As Issued][Summary][Status]

Interpretation 42(Superseded)
Accounting for Transfers of Assets in Which a Not-for-Profit Organization Is Granted Variance Power—an interpretation of FASB Statement No. 116
(Issue Date 9/96)
[As Issued][Summary][Status]

Interpretation 41(Superseded)
Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements—an interpretation of APB Opinion No. 10 and a modification of FASB Interpretation No. 39
(Issue Date 12/94)
[As Amended][As Issued][Summary][Status]

Interpretation 40(Superseded)
Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises—an interpretation of FASB Statements No. 12, 60, 97, and 113
(Issue Date 4/93)
[As Amended][As Issued][Summary][Status]

Interpretation 39

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