| ACCT 424 - Advanced Accounting |
| FASB Statements |
| For each of the following FASB statement titles, enter the correct pronouncement number |
| | Accounting and Reporting by Defined Benefit Pension Plans |
| | Accounting and Reporting by Development Stage Enterprises |
| | Accounting and Reporting by Insurance Enterprises |
| | Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments |
| | Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts |
| | Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts |
| | Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15 |
| | Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114 |
| | Accounting by Debtors and Creditors for Troubled Debt Restructurings |
| | Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3 |
| | 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 |
| | Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133 |
| | Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity |
| | Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140 |
| | Accounting for Certain Investments Held by Not-for-Profit Organizations |
| | Accounting for Certain Investments in Debt and Equity Securities |
| | Accounting for Certain Mortgage Banking Activities |
| | Accounting for Certain Marketable Securities |
| | Accounting for Compensated Absences |
| | Accounting for Contingencies |
| | Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5 |
| | Accounting for Contributions Received and Contributions Made |
| | Accounting for Costs and Initial Rental Operations of Real Estate Projects |
| | Accounting for Costs Associated with Exit or Disposal Activities |
| | Accounting for Derivative Instruments and Hedging Activities |
| | Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133 |
| | Accounting for Financial Guarantee Insurance Contracts |
| | Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8 |
| | Accounting for Franchise Fee Revenue |
| | Accounting for Futures Contracts |
| | Accounting for Income Taxes |
| | Accounting for Income Taxes |
| | Accounting for Income Taxes: Oil and Gas Producing Companies |
| | Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 |
| | Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 |
| | Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96 |
| | 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 |
| | Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13 |
| | 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 |
| | Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65 |
| | 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 |
| | Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases |
| | Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16 |
| | Accounting for Product Financing Arrangements |
| | Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67 |
| | Accounting for Sales of Real Estate |
| | Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13 |
| | Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140 |
| | Accounting for Special Termination Benefits Paid to Employees |
| | Accounting for Stock-Based Compensation |
| | Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123 |
| | Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief |
| | Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed |
| | Accounting for the Effects of Certain Types of Regulation |
| | Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of |
| | Accounting for the Impairment or Disposal of Long-Lived Assets |
| | Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement |
| | Accounting for Title Plant |
| | Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities |
| | Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 |
| | Accounting for Asset Retirement Obligations |
| | Accounting for Leases |
| | Accounting for Research and Development Costs |
| | Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9 |
| | Amendment of Statement 133 on Derivative Instruments and Hedging Activities |
| | Amendments to FASB Interpretation No. 46(R) |
| | Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11 |
| | Business Combinations |
| | Capitalization of Interest Cost |
| | Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34 |
| | Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34 |
| | Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13 |
| | Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A |
| | Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13 |
| | Classification of Short-Term Obligations Expected to Be Refinanced |
| | 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 |
| | 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 |
| | 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 |
| | Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125 |
| | Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93 |
| | 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 |
| | 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 |
| | Determining Contingent Rentals—an amendment of FASB Statement No. 13 |
| | Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34 |
| | Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15 |
| | Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments |
| | Disclosure of Foreign Currency Translation Information |
| | Disclosure of Information about Capital Structure |
| | Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk |
| | Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14 |
| | Disclosure of Long-Term Obligations |
| | Disclosure of Pension Information—an amendment of APB Opinion No. 8 |
| | Disclosure of Postretirement Health Care and Life Insurance Benefits |
| | Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133 |
| | Disclosures about Fair Value of Financial Instruments |
| | Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39 |
| | Disclosures about Segments of an Enterprise and Related Information |
| | Earnings per Share |
| | Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16 |
| | Employers' Accounting for Pensions |
| | Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43 |
| | Employers' Accounting for Postretirement Benefits Other Than Pensions |
| | Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits |
| | Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 |
| | Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R) |
| | Exchanges of Non-monetary Assets—an amendment of APB Opinion No. 29 |
| | Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107 |
| | Extension of "Grandfather" Provisions for Business Combinations |
| | Extinguishment of Debt-an amendment of APB Opinion No. 26 |
| | Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4 |
| | Fair Value Measurements |
| | Financial Accounting and Reporting by Oil and Gas Producing Companies |
| | Financial Reporting and Changing Prices |
| | Financial Reporting and Changing Prices |
| | Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33 |
| | Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33 |
| | Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33 |
| | Financial Reporting and Changing Prices: Motion Picture Films |
| | Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33 |
| | Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33 |
| | Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33 |
| | Financial Reporting by Broadcasters |
| | Financial Reporting by Cable Television Companies |
| | Financial Reporting by Producers and Distributors of Motion Picture Films |
| | Financial Reporting for Segments of a Business Enterprise |
| | Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14 |
| | Financial Reporting in the Record and Music Industry |
| | Financial Statements of Not-for-Profit Organizations |
| | Foreign Currency Translation |
| | Goodwill and Other Intangible Assets |
| | Inception of the Lease—an amendment of FASB Statement No. 13 |
| | Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26 |
| | Inventory Costs—an amendment of ARB No. 43, Chapter 4 |
| | Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51 |
| | Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142 |
| | Prior Period Adjustments |
| | Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13 |
| | Recognition of Depreciation by Not-for-Profit Organizations |
| | Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71 |
| | Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71 |
| | Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71 |
| | Related Party Disclosures |
| | Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20 |
| | Reporting Accounting Changes in Interim Financial Statements |
| | Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35 |
| | Reporting by Transferors for Transfers of Receivables with Recourse |
| | Reporting Comprehensive Income |
| | Reporting Gains and Losses from Extinguishment of Debt |
| | Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14 |
| | Rescission of FASB Statement No. 32 and Technical Corrections |
| | Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121 |
| | Rescission of FASB Statement No. 75 and Technical Corrections |
| | Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections |
| | Research and Development Arrangements |
| | Revenue Recognition When Right of Return Exists |
| | 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 |
| | Statement of Cash Flows |
| | 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 |
| | 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 |
| | Subsequent Events |
| | Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19 |
| | 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 |
| | The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115 |
| | The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 |
| | The Hierarchy of Generally Accepted Accounting Principles |
| | Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others |
| | Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15 |
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week_4_homework.xlsx
