| FRSC | News Financial Reporting Standards | Interpretations | Exposure Drafts | Contact Us | PICPA Website |
 

Statements of Financial Accounting Standards
Effective as of December 2004

Framework for the Preparation and Presentation of Financial Statements

Statements of Financial Accounting Standards

SFAS 1 (revised) Presentation of Financial Statements
SFAS 4 (revised) Inventories
SFAS 8 Accounting for the Effects of Changes in Foreign Exchange Rates
SFAS 8A Deferral of Foreign Exchange Differences (an amendment of SFAS 8)
SFAS 10 Summary of Generally Accepted Accounting Principles on Investments
SFAS 13 (revised) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies
SFAS 18 Summary of Generally Accepted Accounting Principles on Stockholders' Equity
SFAS 19 Summary of Generally Accepted Accounting Principles for the Banking Industry
SFAS 22 (revised) Cash Flow Statements
SFAS 24 Retirement Benefits Costs
SFAS 25 Borrowing Costs
SFAS 26 Construction Contracts
SFAS 27 Accounting and Reporting for the Nonlife Insurance Industry
SFAS 28 Revenue
SFAS 29 Earnings Per Share
SFAS 30 Interim Financial Reporting
SFAS 31 Segment Reporting

Statements of Financial Accounting Standards/International Accounting Standards

SFAS 10/IAS 10 Events After the Balance Sheet Date
SFAS 12/IAS 12 Income Taxes
SFAS 16/IAS 16 Property, Plant and Equipment
SFAS 17/IAS 17 Leases
SFAS 20/IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
SFAS 22/IAS 22 Business Combinations
SFAS 24/IAS 24 Related Party Disclosures
SFAS 26/IAS 26 Accounting and Reporting by Retirement Benefits Plans
SFAS 27/IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries
SFAS 28/IAS 28 Accounting for Investments in Associates
SFAS 31/IAS 31 Financial Reporting of Interests In Joint Ventures
SFAS 35/IAS 35 Discontinuing Operations
SFAS 36/IAS 36 Impairment Operations
SFAS 37/IAS 37 Provisions, Contingent Liabilities and Contigent Assets
SFAS 38/IAS 38 Intangible Assets


home