Esta cúpula abordará os mais recentes desafios comerciais e tecnológicos que afetam o lado da compra em um cenário financeiro e regulatório em constante mudança, bem como estratégias inovadoras para otimizar a execução comercial, gerenciando riscos e aumentando a eficiência operacional, mantendo os custos ao mínimo. WatersTechnology e Sell-Side Technology têm o prazer de apresentar a 7ª Cúpula anual de arquitetura comercial da América do Norte. Reunindo tecnólogos, arquitetos, desenvolvedores de software e gerentes de centros de dados da comunidade financeira para discutir as últimas questões em tecnologia de negociação. Data: 05 de abril de 2017 New York Marriott Marquis, Nova York Tóquio Tecnologia da Informação Financeira Tecnologia Waters TechnologySuperseded Standards AVISO IMPORTANTE Os documentos de padrões disponíveis abaixo são substituídos pelo FASB Accounting Standards Codification Topic 105, Princípios Contábeis Geralmente Aceitos. Declarações de Normas de Contabilidade Financeira Interpretações FASB Posições da Equipe FASB Boletins Técnicos FASB EITF Abstracts Derivativos (Declaração 133) Questões de Implementação AICPA Padrões com direitos autorais VOCÊ DEVE UTILIZAR Adobereg Acrobatreg Readerreg VERSÃO 5.0 OU MAIOR PARA VER O TEXTO COMPLETO DOS DOCUMENTOS FASB ABAIXO. (Baixar o Acrobat Reader grátis) Notas sobre o uso de Pronunciamentos FASB e Resúmenes EITF O acesso aos Pronunciamentos e Resúmenes EITF publicados neste site é permitido somente por meio de cada um dos links individuais. Você não pode armazenar os Pronunciamentos ou resúmenes do EITF em seu computador ou em qualquer sistema de arquivamento. 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Nenhuma parte das declarações do FASB, Interpretações, Posições da Equipe FASB, Boletins Técnicos e resúmenes da EITF disponíveis neste site podem ser reproduzidas, armazenadas em um sistema de recuperação ou transmitidas, de qualquer forma ou por qualquer meio, eletrônicas, mecânicas, Fotocópia, gravação ou de outra forma, sem autorização prévia por escrito da Financial Accounting Foundation. Pedido de permissão de direitos autorais de exibição Pronunciamentos do FASB emitidos desde o início da FASB em 1973 Declarações da Norma de Contabilidade Financeira N ° 159 (Substituído) A Opção de Valor Justo para Ativos Financeiros e Passivos Financeirosmdash Incluindo uma emenda da Declaração FASB No. 115 (Data de Emissão 0207) conforme alterado Como Emitido Resumo Status Status No. 158 (Substituído) Contabilização de Empregadores para Pensão de Benefício Definido e Outros Planos de Pós-reformamdashan alteração de FASB Declarações No. 87, 88, 106 e 132 (R) (Data de Emissão 0906) Como Emendado como Emitido Resumo Estatuto Declaração No. 132 (revisado em 2003) (substituído) Divulgação de empregadores sobre pensões e outros benefícios de aposentadoria antes da alteração das declarações do FASB n. ° 87, 88 e 106 (Data de emissão 1203) conforme alterado como resumo emitido Resumo Declaração de status nº 147 (substituída) Aquisições de Certas Instituições Financeiras, por exemplo, emendando as Declarações do FASB n. ° 72 e 144 e a Interpretação nº 9 (Data de emissão 1002) do FASB conforme alterada conforme emitida Declaração de Status de Resumo No. 140 (Substituído) Contabilização de Transferências e Atendimento de Ativos Financeiros e Extinções de Passivo - uma substituição da Declaração FASB No. 125 (Data de emissão 900) conforme alterado como resumo emitido Status Statement No. 137 (Superseded) Accounting for Instrumentos de Derivados e Atividades de CoberturamdashDefermento da Data de Entrada em Vigor da Declaração do FASB No. 133mdashan alteração da Declaração FASB No. 133 (Data de Emissão 699) conforme emendado como Estado de Emissão Declaração No. 134 (Substituído) Contabilização de Valores com Dívida Hipotecária Retidos após a Securitização de Empréstimos hipotecários detidos por uma hipoteca Empréstimos Emprendimento de alteração da Declaração FASB No. 65 (Data de emissão 1098) conforme alterado conforme emitido Declaração de status nº 132 (revisado em 2003) (substituído) Divulgação de empregadores sobre pensões e outros benefícios pós-reformamdashan alteração de declarações do FASB No. 87, 88 e 106 (Data de emissão 1203) conforme alterado como resumo de emissão Resumo do estado Nº 127 (substituído) Deferra L da Data Efetiva de Certas Disposições da Declaração FASB No. 125mdashan alteração à Declaração FASB No. 125 (Data de Emissão 1296) Como Emitido Resumo Status Statement No. 120 (Substituído) Contabilidade e Relatórios por Empresas de Seguro de Vida Mutual e por Empresas de Seguros para Determinados Contratos Participantes de Longa Duraçãomdashan emendas das Declarações 60, 97 e 113 do FASB e Interpretação No. 40 (Data de Emissão 195) conforme alterado como Emitido Resumo Status Declaração No. 118 (Substituído) Contabilidade por Credores por Deterioração de um Empréstimo-Reconhecimento de Renda E Divulgações sobre uma alteração da Declaração FASB No. 114 (Data de emissão 1094) conforme alterado como resumo de emissão Resumo Declaração de status nº 108 (substituído) Contabilização de impostos sobre o rendimento - diferimento da data efetiva da Declaração FASB No. 96mdashan alteração da Declaração FASB No. 96 (Data de emissão 1291) Como resumo da rescisão da emissão de emissão de status No. 105 (substituído) Divulgação de informações sobre instrumentos financeiros com risco extra e balanço patrimonial e financeiro Instrumentos com Concentrações de Risco de Crédito (Data de Emissão 390) Em Situação de Resumo de Emissão No. 104 (Substituído) Demonstração dos Fluxos de Caixa - Relatório Líquido de Certas Receitas de Dinheiro e Pagamentos em Dinheiro e Classificação de Fluxos de Caixa das Transações de Hedgingmdashan emenda do FASB Statement No. 95 (Data de emissão 1289) conforme alterado como resumo da rescisão Estatuto do Estado nº 103 (Substituído) Contabilização de impostos sobre o rendimento - Diferimento da Data Efetiva da Declaração FASB No. 96mdashan alteração da Declaração FASB No. 96 (Data de emissão 1289) conforme resumo emitido Declaração de status nº 102 (substituída) Demonstração dos fluxos de caixa - isenção de certas empresas e classificação dos fluxos de caixa de determinados títulos adquiridos para a emenda da Rescalemdashan da Declaração No. 95 do FASB (Data de emissão 289) conforme alterado conforme emitido Resumo Declaração de status nº 100 (Substituído) Contabilização de Imposto de Renda - Diferimento da Data Efetiva da Declaração FASB No. 96mdashan emenda da Declaração FASB No. 96 (Data de Publicação 1288) conforme emitido Declaração de Status de Resumo No. 99 (Substituído) Diferimento da Data Efetiva de Reconhecimento de Depreciação por Organizações Sem Fins Lucrativos, emenda à emenda da Declaração FASB No. 93 (Data de Emissão 988) conforme alterado como Emitido Resumo Status Statement No. 98 (Substituído) Contabilização de arrendamentos: transações de venda e arrendamento mercantil que envolvem imóveis, arrendamentos de imóveis de vendas, definição do prazo de locação e custos iniciais diretos de arrendamentos de financiamento diretomdashan emendas das declarações FASB nº 13, 66 e 91 e rescisão de Declaração No. 26 do FASB e Boletim Técnico No. 79-11 (Data de Emissão 588) conforme alterado como Emitido Resumo Declaração de Status No. 97 (Substituído) Contabilidade e Relatórios de Empresas de Seguros para Determinados Contratos de Longa Duração e para Ganhos e Perdas Realizados de A Venda de Investimentos (Data de Emissão 1287) conforme alterado como Emitido Resumo Status Status No. 94 (Substituído) Consolidação de Todas as Subsidiárias de propriedade de Maioriamdashan alteração do ARB No. 51, com modificação relacionada Parecer n. ° 18 do APB e ARB n. ° 43, Capítulo 12 (Data de emissão 1087) Conforme alterado conforme a Declaração de status resumida da Emissão nº 91 (Substituído) Contabilização de taxas e custos não reembolsáveis associados a empréstimos originais ou adquirentes e custos iniciais diretos de Leasesmdashan emenda das Declarações N ° 13, 60 e 65 do FASB e uma rescisão da Declaração No. 17 do FASB (Data de emissão 1286) conforme alterado como resumo emitido Resumo Declaração de status Nº 90 (substituída) Empresas regulamentadas - Contabilidade para abandono e desistenação de planta Custosmdashan alteração da Declaração FASB No. 71 (Data de emissão 1286) conforme alterado como Emitido Resumo Declaração de status No. 88 (Substituído) Contabilista de empregadores para pagamentos e ajustes de planos de pensão de benefício definido e benefícios de rescisão (Data de emissão 1285) conforme alterado conforme emitido Resumo da Declaração de Status do Resumo No. 85 (Substituído) Teste de Rendimento para Determinar se uma Segurança Conversível é um Equivalente de Ações Comum e uma alteração do parecer N ° 15 da APB (Data de Publicação 385) Como Resumo de Emissão da Declaração de Estado n. º 83 (Substituído) Designação dos Guias da AICPA e Demonstração da Posição na Contabilidade por Corretores e Concessionários em Valores Mobiliários, por Planos de Benefícios de Empregados e por Bancos como Preferíveis para Propósitos de Aplicação de Opinião da APB 20mdashan alteração Declaração FASB No. 32 E o parecer nº 30 da APB e uma rescisão da Interpretação FASB nº 10 (Data de emissão 385) Como resumo da rescisão emitida Declaração de status nº 82 (Substituído) Relatórios financeiros e alteração de preços: eliminação de certas divulgações emenda da emenda da FASB nº 33 (Emissão Data 1184) Em resumo emitido Resumo Declaração de status No. 79 (Substituído) Eliminação de certas divulgações para as combinações de negócios por empresas não públicasmdashan alteração do parecer nº 16 (Data de emissão 284) da APB conforme alterado como resumo emitido Status Declaração No. 75 (Substituído) Diferido Da Data Efetiva de Certos Requisitos Contábeis para Planos de Previdência de Unidades Governamentais Estaduais e Locais, e alteração da Declaração No. 35 do FASB (É Data 1183) Em resumo emitido Resumo Declaração de status nº 73 (substituída) Relatando uma alteração na contabilização de estruturas de trilhas de caminho-de-ferromdashan alteração do parecer nº 20 da APB (Data de emissão 883) conforme emitido Resumo Declaração de status nº 72 (substituído) Contabilização de certas Aquisições de Instituições de Banca ou de Poupança e uma alteração do parecer nº 17 da APB, uma interpretação dos pareceres 16 e 17 da APB, e uma alteração da Interpretação nº 9 (Data de emissão 283) da FASB conforme alterada conforme emitido Resumo da Declaração de Status nº 70 (Substituído) Relatório de Relatórios Financeiros e Alteração de Preços: Conversão de moeda estrangeira, alteração da Declaração FASB No. 33 (Data de emissão 1282) conforme resumo emitido. Declaração de status nº 64 (substituído) Extinções de dívida realizadas para satisfazer os requisitos do Fundo de poluição, emenda a alteração da Declaração No. 4 do FASB ( Data de Emissão 982) Em Situação de Status Resumido em Emissão No. 62 (Substituído) Capitalização de Custo de Interesse em Situações Envolvendo Determinados Impostos Exonerados de Impostos e Certos Presentes e Grantsmdashan emenda da Declaração FASB No. 34 (Data de Emissão 682) conforme alterado como Emitido Resumo Status Status No. 59 (Substituído) Diferimento da Data Efetiva de Certos Requisitos Contábeis para Planos de Previdência de Unidades Governamentais Estaduais e Locaismdashan alteração do FASB Statement No. 35 (Data de emissão 482) Como resumo da rescisão de emissão Resumo do estado n. ° 58 (substituído) Capitalização do custo de juros nas demonstrações financeiras que incluem investimentos reconhecidos pelo método do patrimônio em uma alteração da Declaração FASB nº 34 (Data de emissão 482) conforme alterado como resumo emitido Declaração de status No. 56 (substituída) Designação do Guia da AICPA e Declaração de Posição (SOP) 81-1 sobre a Contabilidade do Contratado e SOP 81-2 sobre Organizações Relacionadas ao Hospital como Preferível para Propósitos de Aplicação da Opinião da APB 20mdashan alteração do FASB Statement No. 32 (Data de Emissão 282) Como Emissão do Resumo da Declaração de Status No. 55 (Substituído) Determinando se uma Segurança Convertible é um Equivalente a Estoque Comum Alteração do parecer n. º 15 da APB (Data de emissão 282) Como resumo da rescisão emitida Declaração de status nº 54 (Substituído) Relatórios financeiros e alteração de preços: Sociedades de investimentomdashan alteração da Declaração FASB No. 33 (Data de emissão 182) Como resumo emitido Status Statement No. 44 (Substituído) Contabilização de Ativos Intangíveis de Motor Carriersmdashan alteração do Capítulo 5 do ARB No. 43 e uma interpretação de Opiniões 17 e 30 de APB (Data de Emissão 1280) Como Emitido Resumo Status Statement No. 41 (Substituído) Relatórios Financeiros e Mudança de Preços : Suplemento Especial de Ativo Especializado - Produção de Renda Real Estatemdasha à Declaração FASB No. 33 (Data de Emissão 1180) Como Emitido Resumo Declaração de Status No. 40 (Substituído) Relatórios Financeiros e Mudança de Preços: Ativos Especializados - Timberlands e Growing Timbermdasha suplemento ao FASB Statement No . 33 (Data de Emissão 1180) Como Emitido Resumo Status Statement No. 39 (Substituído) Relatórios Financeiros e Mudança de Preços: Recursos Especializados-Mineração e Petróleo e Gasmdasha suppl Declaração do Estatuto No. 33 (Data de emissão 1080) como resumo publicado Resumo No. 32 (Substituído) Princípios e Práticas de Contabilidade e Relatórios Especializados nas Declarações de Posição e Guias da AICPA sobre Assuntos Contábeis e de Auditoriamdashan alteração do parecer nº 20 da APB ( Data de Emissão 979) Como Emitido Resumo Status Statement No. 27 (Substituído) Classificação de Renovações ou Extensões do Tipo de Vendas Existente ou Leasing de Financiamento Diretomdashan alteração da Declaração FASB No. 13 (Data de Publicação 579) conforme alterado como Emitido Resumo Status Statement No. 25 Suspensão de Certos Requisitos Contábeis para Empresas Produzidas de Petróleo e Gásmdashan emenda da Declaração FASB No. 19 (Data de Publicação 279) conforme alterado como Emitido Resumo Declaração de Status No. 24 (Substituído) Relatório de Informações do Segmento em Demonstrações Contábeis Apresentadas em Outra Empresa Financeira Relatório sobre a alteração da Declaração No. 14 do FASB (Data de Emissão 1278) conforme Emitido Resumo Status Status No. 22 (Substituído) Alterações Nas Provisões de Contratos de Arrendamento de Arrendamento resultantes de Reembolsos de Emissão de Debêntures Excluídas por Imposto da Declaração do FASB No. 13 (Data de Emissão 678) conforme alterado como Emitido Resumo Status Statement No. 21 (Substituído) Suspensão do Relatório de Resultados por Ação e Informação por Segmento Por empresas não públicasmdashan emenda do parecer nº 15 da APB e declaração FASB nº 14 (Data de emissão 478) Em resumo da resiliência Resumo do estado 18 (substituído) Relatórios financeiros para segmentos de uma empresa comercial: Demonstrações contábeis intermediáriasmdashan alteração do FASB Statement No. 14 (Data de emissão 1177) Em resumo publicado Resumo Declaração de status nº 9 (substituída) Contabilização de impostos sobre o rendimento: empresas produtoras de petróleo e gásmdashan alteração dos pareceres nº 11 e 23 da APB (Data de emissão 1075) Substituído) Contabilização da Conversão de Transações de Moeda Estrangeira e Demonstrações Financeiras de Moeda Estrangeira (Data de Emissão 1075) Como Emitido Resumo Status Statement No. 3 (Supers ) Relatório de Relatórios Alterações nas Demonstrações Financeiras Intermediáriasmdashan alteração do parecer N ° 28 da APB (Data de Emissão 1274) Emissão de Resumo Interpretação de Status 45 (Substituído) Garantidores Requisitos de Contabilidade e Divulgação de Garantias, Incluindo Garantias Indiretas de Endividamento de Outros. Interpretação de Mdashan das Declarações FASB Não 5, 57 e 107 e rescisão da interpretação FASB nº 34 (Data de emissão 1102) conforme alterado como publicado Resumo Interpretação de status 42 (substituído) Contabilização de transferências de ativos em que uma organização sem fins lucrativos é concedida Variação Powermdashan interpretação Da Declaração FASB No. 116 (Data de emissão 996) Em resumo da emissão Resumo Interpretação do status 41 (Substituído) Compensação de valores relacionados a certas recompra e Contratos de recompra reversamdashan interpretação do parecer nº 10 da APB e uma modificação da Interpretação FASB nº 39 (Data de emissão 1294) Emendado como Emitido Resumo Status Interpretação 40 (Substituído) Aplicabilidade do Geral Princípios de contabilidade aceitos para o seguro mútuo de vida e outras empresasmdashan interpretação das declarações do FASB nº 12, 60, 97 e 113 (Data de emissão 493) conforme alterado como emitido Resumo Interpretação do status 38 (substituído) Determinando a data de medição para opção de compra de ações, compra E os planos de prêmios envolvendo a interpretação de Stock de junho de avaliação do parecer N ° 25 da APB (Data de emissão 884) conforme alterado como resumo de emissão Resumo Interpretação de status 37 (substituído) Contabilização de ajustes de conversão após a venda de parte de um investimento em uma entidade estrangeira interpretação da Declaração FASB Não . 52 (Data de emissão 783) conforme alterado conforme publicado Resumo Interpretação do status 36 (substituído) Contabilidade para os poços exploratórios em andamento no final de uma interpretação do período de tempo da Declaração FASB No. 19 (Data de Emissão 1081) conforme alterado como Emitido Resumo Status Interpretação 35 (Substituído) Critérios para a aplicação do método de equivalência patrimonial de investimentos em investimentos em Common Stockmdashan interpretação de APB Op Inácio No. 18 (Data de Emissão 581) conforme alterado como Emitido Resumo Estatuto Interpretação 34 (Substituído) Divulgação de Garantias Indiretas de Endividamento de Outrosmdashan interpretação da Declaração FASB No. 5 (Data de Publicação 381) Como Emitido Resumo Status Interpretação 33 (Substituído) Aplicando Declaração No. 34 do FASB para Operações de Produção de Petróleo e Gás Contábeis pela Metodologia do Método do Método Completo de Medição da Declaração do FASB No. 34 (Data de Emissão 880) conforme alterado como Emitido Resumo Status Interpretação 32 (Substituído) Aplicação de Limitações de Porcentagem no Reconhecimento do Crédito Fiscal de Investimento Interpretação dos pareceres 2, 4 e 11 da APB, conforme publicado Resumo Interpretação do status 31 (substituído) Tratamento dos planos de compensação de ações nas computações de EPSmdashan interpretação do parecer nº 15 da APB e uma modificação da interpretação FASB nº 28 (Emissão Data 280) Como Emitido Resumo Status Interpretação 30 (Substituído) Contabilização de conversões involuntárias de ativos não monetários para M Onetary Assetsmdashan interpretação do parecer da APB n. ° 29 (Data de emissão 979) conforme alterado como publicado Resumo Interpretação do status 29 (Substituído) Relatórios Benefícios fiscais realizados na alienação de investimentos em certas subsidiárias e outros investimentos e interpretação dos pareceres N ° 23 e 24 do APB (Emissão Data 279) Em resumo de emissão Resumo Interpretação de status 28 (substituído) Contabilização de direitos de apreciação de estoque e outros tipos variáveis de opções de ações ou planos de prêmiosmdashan interpretação dos pareceres No. 15 e 25 da APB (Data de emissão 1278) conforme alterado como emitido Resumo Status Interpretação 26 (Substituído) Contabilização da compra de um ativo alugado pelo Locatário durante o prazo da interpretação de Leasemdashan da Declaração FASB nº 13 (Data de emissão 978) conforme alterado como resumo de emissão Resumo Interpretação do status 25 (substituído) Contabilização de um crédito de imposto de investimento não utilizado e interpretação das opiniões do APB No. 2, 4, 11 e 16 (Data de emissão 978) conforme publicado Resumo Interpretação de status 23 (Substituído) Locações De Certas Propriedades Possuídas por uma Unidade ou Autoridade Governamentalmdashan interpretação da Declaração FASB No. 13 (Data de Publicação 878) conforme alterado como Emitido Resumo Status Interpretação 22 (Substituído) Aplicabilidade dos Critérios de Reversão Indefinida às Diferenças de Distribuiçãomdashan interpretação dos pareceres nº 11 e 23 do APB (Data de emissão 478) Como interpretação de status emitido 20 (substituído) Relatórios Alterações contábeis sob AICPA Declarações de Posiçãodashan interpretação do parecer nº 20 da APB (Data de emissão 1177) Como interpretação do status emitido 19 (Substituído) Garantia do arrendatário do valor residual da propriedade arrendadaMdashan Interpretação da Declaração FASB nº 13 (Data de emissão 1077) conforme alterado conforme a interpretação do status de emissão 17 (substituído) Aplicando o menor custo ou a regra de mercado nas demonstrações financeiras traduzidas na interpretação da Declaração No. 8 do FASB (Data de emissão 277) conforme interpretação do status de emissão 16 (Substituído) Esclarecimento de Definições e Contabilização de Valores Mobiliários Negociáveis Que se tornam não comercializáveis como uma interpretação da Declaração FASB No. 12 (Data de emissão 277) Como interpretação de status emitido 15 (substituída) Tradução de custos de aquisição de políticas não amortizadas por uma análise da Companhia de seguro de vida da declaração FASB nº 8 (Data de emissão 976) conforme o status de emissão Interpretação 13 (Substituída) Consolidação de uma Controladora e suas Subsidiárias com Diferença de Datas de Balanço da Interpretação da Declaração FASB No. 12 (Data de Publicação 976) Como Interpretação de Status Emitido 12 (Substituído) Contabilização de Contas de Subsídio estabelecidas anteriormentemdashan interpretação da Declaração FASB No. 12 (Data de Emissão 976) Como Interpretação de Status Emitido 11 (Substituído) Alterações no Valor de Mercado após o balanço Apresentação de Datadada interpretação da Declaração FASB No. 12 (Data de Emissão 976) Como Interpretação de Status Emitido 10 (Substituído) Aplicação da Declaração FASB No. 12 para Demonstrações Financeiras Pessoaismdashan interpretação da Declaração FASB No. 12 (Data de Publicação 976) A S Interpretação de status emitido 9 (Substituído) Aplicando as Opiniões Nº 16 e 17 da APB Quando uma Associação de Poupança e Empréstimo ou uma Instituição similar é adquirida em uma Combinação de Negócios Atendida pelo Método de Compramdashan interpretação das Opiniões Nº 16 e 17 da APB (Data de Publicação 276) Emendado conforme o estado de emissão Interpretação 8 (substituída) Classificação de uma obrigação de curto prazo Reapisada antes de ser substituída por uma segurança a longo prazodeclaração da Declaração No. 6 do FASB (Data de emissão 176) conforme alterado conforme o estado de emissão Interpretação 7 ( Substituído) Aplicando a Declaração FASB nº 7 em Demonstrações Contábeis de Empresas Operacionais Estabelecidasmdashan interpretação da Declaração FASB No. 7 (Data de Publicação 1075) conforme alterado como Emitido Status Interpretação 6 (Substituído) Aplicabilidade da Declaração FASB Nº 2 para Computer Softwaremdashan interpretação do FASB Declaração n. º 2 (Data de emissão 275) conforme alterado conforme a interpretação do status emitido 5 (Substituído) Aplicabilidade da Declaração No. 2 do FASB para Dev Interpretação da Declaração No. 2 do FASB (Data de Emissão 275) Interpretada Interpretação do Status 4 (Substituído) Aplicabilidade da Declaração No. 2 do FASB às Combinações de Negócios Atendidas pelo Método de Compramdashan interpretação da Declaração FASB No. 2 (Data de Publicação 275) ) Conforme alterado como Estado de Emissão Interpretação 3 (Substituído) Contabilização do custo dos planos de pensão Sujeito à Lei de segurança do rendimento de aposentadoria do empregado de 1974mdashan interpretação do APB Opinião nº 8 (Data de Emissão 1274) Como Emitido Status Interpretação 2 (Substituído) Imputação de Interesse Em Arranjos de Dívida Realizados nos termos da Lei Federal de Falências, interpretação do parecer N ° 21 da APB (Data de emissão 674), como Estado de Emissão FSP APB 14-1mdashAporte de instrumentos de dívida convertíveis que podem ser liquidados em dinheiro após a conversão (incluindo a liquidação parcial parcial) (substituído) (Data de Emissão 9 de maio de 2008) Status do Texto Completo FSP APB 18-1mdashAccounting por um Investidor por Sua Proporcional Parte de Accum Outras Receitas Abrangentes de uma Investida Atendida pelo Método do Patrimônio Líquido de acordo com o Parecer N ° 18 da APB após perda de Influência Significativa (Substituída) (Data de Emissão 12 de julho de 2005) Texto Completo Status FSP FAS 13-1mdashAportivo de Custos de Locação Incorridos Durante um período de construção (substituído) (Data de emissão 6 de outubro de 2005) Status do texto completo FSP FAS 13-2mdashAcount para uma alteração ou alteração projetada no cronograma dos fluxos de caixa relativos aos impostos sobre o rendimento gerados por uma operação de locação alavancada (substituída) (Emissão Data 13 de julho de 2006) Status do texto completo FSP FAS 97-1mdashSituações nos quais os parágrafos 17 (b) e 20 da Declaração FASB No. 97, Contabilidade e Relatórios das Empresas de Seguros para Determinados Contratos de Longa Duração e para Ganhos e Perdas Realizados da Venda de Investimentos, Permitir ou Exigir Compromisso de Passivo Inabiliado de Receita (Substituído) (Data de Emissão 18 de junho de 2004) Texto Completo Status FSP FAS 106-2mdashAccounting e Requisitos de Divulgação Relacionados ao Lei de Medicamentos Prescritos, Melhoria e Modernização de Medicare de 2003 (Substituído) (Data de Emissão 19 de maio de 2004) Texto Completo Status FSP FAS 107-1 e APB 28-1mdashInterim Divulgações sobre Valor Justo de Instrumentos Financeiros (Substituído) (Data de Emissão 9 de abril, 2009) Estado do Texto Completo FSP FAS 109-1mdashAplicação da Declaração No. 109 do FASB, Contabilização de Impostos de Renda, à Dedução Fiscal sobre Atividades de Produção Qualificadas Fornecidas pela Lei de Criação de Empregos Americanos de 2004 (Substituído) (Data de Emissão 21 de dezembro de 2004) Estado do Texto Completo FSP FAS 109-2mdashAccounting e Divulgação Orientação para a Provisão de Repatriamento de Earnings no Exterior no American Jobs Creation Act de 2004 (Superseded) (Data de Emissão 21 de dezembro de 2004) Texto Completo Status FSP FAS 115-1 e FAS 124-1mdashO Significado De Perda de Risco Temporário e Aplicação a Certos Investimentos (Substituído) (Data de Emissão 3 de novembro de 2005) Texto Completo Status FSP FAS 115-2 e FAS 124-2mdash Reconhecimento e Apresentação de Outro-Than-Tempo Rary Impairments (Superseded) (Data de Emissão 9 de abril de 2009) Status do Texto Completo FSP FAS 117-1mdashEndowments of Not-a-Profit Organizations: Classificação de ativos líquidos de fundos sujeitos a uma versão promulgada da Uniform Prudent Management of Institutional Funds Act, e Divulgação melhorada para todos os fundos de dotação (substituída) (Data de emissão 06 de agosto de 2008) Status do texto completo FSP FAS 123 (R) -1mdashClassificação e mensuração de instrumentos financeiros independentes originalmente emitidos na troca de serviços dos empregados nos termos da Declaração FASB nº 123 (R) (Substituído) (Data de Emissão 31 de agosto de 2005) Status do Texto Completo FSP FAS 123 (R) -2mdashAparelho Pratico à Aplicação da Data de Subsidiação conforme Definido na Declaração FASB No. 123 (R) (Substituído) (Data de Emissão 18 de outubro de 2005 ) Status do Texto Completo FSP FAS 123 (R) -3mdashTransição Eleição Relacionada à Contabilidade para os Efeitos Tributários dos Prêmios de Pagamento Baseados em Ações (Substituído) (Data de Emissão 10 de novembro de 2005) Status do Texto Completo FSP FAS 123 (R) -4mdashClassificação da Opção S e instrumentos similares emitidos como remuneração dos empregados que permitem a liquidação em dinheiro após a ocorrência de um evento contingente (substituído) (Data de emissão 3 de fevereiro de 2006) Status do texto completo FSP FAS 123 (R) -5mdashAmendagem da posição do pessoal FASB FAS 123 (R ) -1 (Substituído) (Data de Emissão 10 de outubro de 2006) Status do Texto Completo FSP FAS 123 (R) -6mdashTechnical Corrections of FASB Statement No. 123 (R) (Superseded) (Data de Emissão 20 de outubro de 2006) Full Text Status FSP FAS 126-1mdashAplicabilidade de Determinados Requerimentos de Divulgação e Relatórios Intermediários para Obrigações de Títulos de Dívida Condutas (Substituído) (Data de Emissão 25 de outubro de 2006) Status do Texto Completo FSP FAS 129-1mdashDisclosure Requisitos na Declaração FASB No. 129 Relacionado a Valores Contingentemente Conversíveis (Substituído ) (Data de Emissão 9 de abril de 2004) Status do Texto Completo FSP FAS 132 (R) -1mdashEmployersrsquo Divulgações sobre ativos do Plano de Benefícios Pós-aposentadoria (Substituído) (Data de Emissão 30 de dezembro de 2008) Status do Texto Completo FSP FAS 133-1 e FIN 45-4mdashDis Fechamentos sobre Derivativos de Crédito e Certas Garantias: Uma Emenda da Declaração FASB No. 133 e Interpretação FASB N ° 45 e Esclarecimento da Data Efetiva da Declaração FASB No. 161 (Substituída) (Data de Emissão 12 de setembro de 2008) Texto Completo Status FSP FAS 140-1mdashAccounting para juros vencidos a receber referentes a débitos em risco e passivos vendidos de acordo com a Declaração FASB nº 140 (substituída) (Data de emissão 14 de abril de 2003) Estado do texto completo FSP FAS 140-2mdashClarificação da aplicação dos parágrafos 40 (b) e 40 ( C) da Declaração No. 140 do FASB (substituída) (Data de emissão 9 de novembro de 2005) Status do texto completo FSP FAS 140-3mdashAccounting para transferências de ativos financeiros e operações de recompra (substituída) (Data de emissão 20 de fevereiro de 2008) conforme alterado Completo Estado do texto FSP FAS 140-4 e FIN 46 (R) -8mdashDisclosures por entidades públicas (Empresas) sobre transferências de ativos e interesses financeiros em entidades de juros variáveis (substituídos) (Data de emissão 11 de dezembro de 2008) Texto completo Estado FSP FAS 141-1 e FAS 142-1mdashInteracção das Declarações FASB No. 141 e No. 142 e EITF Edição n. º 04-2 (Substituído) (Data de Emissão 30 de abril de 2004) Como Status de Texto Completo Amended FSP FAS 141 (R ) -1mdashAccounting de ativos adquiridos e passivos assumidos em uma combinação de negócios que decorrem de contingências (substituída) (Data de emissão 1 de abril de 2009) Status do texto completo FSP FAS 142-2mdashAplicação da Declaração FASB No. 142 às Entidades produtoras de petróleo e gás (Substituído) (Data de emissão 2 de setembro de 2004) Status do texto completo FSP FAS 142-3mdashDeterminação da vida útil dos ativos intangíveis (substituída) (Data de emissão 25 de abril de 2008) Status do texto completo FSP FAS 143-1mdashAccounting for Electronic Equipment Waste Obligations (Data de publicação 8 de junho de 2005) Estado do texto completo FSP FAS 144-1mdashDeterminação da base de custo para ativos excluídos na Declaração FASB nº 15 e na Medição de Perdas acumuladas anteriormente reconhecidas no parágrafo 37 da Declaração FASB nº 144 (Substituído ) (Data de emissão 11 de novembro de 2003) Status do texto completo FSP FAS 146-1mdashDeterminando se um benefício de terminação de uma única vez oferecido em conexão com uma atividade de saída ou eliminação é, em substância, um aprimoramento para um acordo de benefício contínuo (substituído) (Data de emissão 3 de setembro de 2003) Texto completo Status FSP FAS 150-1mdashIssuers Contabilização de instrumentos financeiros autônomos compostos por mais de uma opção ou Contrato a termo Contratando obrigações de acordo com a Declaração FASB No. 150 (Substituído) (Data de Emissão 16 de outubro de 2003) Texto Completo Status FSP FAS 150-2mdashAccounting para ações obrigatoriamente resgatáveis que exigem resgate mediante o pagamento de uma quantia que difere do valor contábil dessas ações de acordo com a Declaração FASB nº 150 (substituída) (Data de emissão 16 de outubro de 2003) Texto completo Status FSP FAS 150-3mdash Data de efetivo , Divulgações e transição para instrumentos financeiros obrigatoriamente resgatáveis de certas entidades não públicas e certos interesses não controladores obrigatoriamente resgatáveis ao abrigo do FASB S Tatement No. 150 (Substituído) (Data de Publicação, 7 de novembro de 2003) Como Status de Texto Completo Modificado FSP FAS 150-4mdashIssuers Contabilização de Planos de Propriedade de Acionista de Empregados de acordo com a Declaração do FASB No. 150 (Substituído) (Data de Emissão 7 de novembro de 2003) Texto Completo Status FSP FAS 150-5mdashIssuers Contabilidade na Demonstração 150 para Warrants Independentes e Outros Instrumentos Similares em Ações que são Resgatáveis (Substituído) (Data de Emissão 29 de junho de 2005) Status do Texto Completo FSP FAS 157-1mdashAplicação da Declaração FASB No. 157 à Declaração FASB Nº 13 e Outros Pronunciamentos Contábeis que Medem Medidas de Valor Justo para Propósitos de Classificação ou Medição de Locação sob Demonstração 13 (Substituído) (Data de Emissão 14 de fevereiro de 2008) Como Estado de Texto Completo Alterado FSP FAS 157-3mdashDeterminando o Valor Justo de um Ativo Financeiro Quando o mercado para esse recurso não está ativo (Substituído) (Data de Emissão 10 de outubro de 2008) Status do Texto Completo FSP FAS 157-4mdashDeterminando o Valor Justo Quando o Volume eo Nível de Atividade para O Ativo ou a Responsabilidade diminuíram significativamente e identificaram transações que não são ordenadas (Reportagem) (Data de Emissão 9 de abril de 2009) Estado do Texto Completo FSP FAS 158-1mdashConformando as Alterações às Ilustrações nas Declarações do FASB No. 87, No. 88 e Não 106 e aos Guias de Implementação de Pessoal Relacionados (257 páginas) (Reportagem) (Data de Publicação 21 de fevereiro de 2007) Status do Texto Completo FSP FIN 45-1mdashAccounting for Infringementing Property Infringement Indemnities by FASB Interpretation No. 45 (Superseded) (Data de Publicação Junho 11, 2003) Full Text Status FSP FIN 45-2mdashWhether FASB Interpretation No. 45 Provides Support for Subsequently Accounting for a Guarantors Liability at Fair Value (Superseded) (Issue Date December 10, 2003) Full Text Status FSP FIN 45-3mdashApplication of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its Owners (Superseded) (Issue Date November 10, 2005) Full Text Status FSP FIN 46(R)-1mdashReporting Variable Interests in Sp ecified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (revised December 2003) (Superseded) (Superseded) (Issue Date February 12, 2004) Full Text Status FSP FIN 46(R)-2mdashCalculation of Expected Losses under FASB Interpretation No. 46 (revised December 2003) (Superseded) (Issue Date February 12, 2004) Full Text Status FSP FIN 46(R)-3mdashEvaluating Whether, as a Group, the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entitys Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (revised December 2003) (Superseded) (Issue Date February 12, 2004) Full Text Status FSP FIN 46(R)-4mdashTechnical Correction of FASB Interpretation No. 46 (revised December 2003) Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21 (Superseded) (Issue Date April 30, 2004) Full Text Status FSP FIN 46(R)-5mdashImplicit Variable Inter ests under FASB Interpretation No. 46 (revised December 2003) (This FSP is applicable to both nonpublic and public reporting enterprises. This issue commonly arises in leasing arrangements among related parties, and in other types of arrangements involving related parties and previously unrelated parties.) (Superseded) (Issue Date March 3, 2005) Full Text Status FSP FIN 46(R)-6mdashDetermining the Variability to Be Considered in Applying FASB Interpretation No. 46(R) (Superseded) (Issue Date April 13, 2006) Full Text Status FSP FIN 46(R)-7mdashApplication of FASB Interpretation No. 46(R) to Investment Companies (Superseded) (Issue Date May 11, 2007) Full Text Status FSP FIN 48-1mdashDefinition of Settlement in FASB Interpretation No. 48 (Issue Date May 2, 2007) Full Text Status FSP FIN 48-2mdashEffective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises (Superseded) (Issue Date February 1, 2008) As Amended Full Text Status FSP FIN 48-3mdashEffective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises (Superseded) (Issue Date December 30, 2008) Full Text Status FSP FTB 85-4-1mdashAccoun ting for Life Settlement Contracts by Third-Party Investors (Superseded) (Issue Date March 27, 2006) Full Text Status FSP EITF 85-24-1mdashApplication of EITF Issue No. 85-24 When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third Parties (Superseded) (Issue Date March 11, 2005) Full Text Status FSP EITF 99-20-1mdashAmendments to the Impairment Guidance of EITF Issue No. 99-20 (Superseded) (Issue Date January 12, 2009) Full Text Status FSP EITF 00-19-2mdashAccounting for Registration Payment Arrangements (Superseded) (Issue Date December 21, 2006) Full Text Status FSP EITF 03-6-1mdashDetermining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities (Superseded) (Issue Date June 16, 2008) Full Text Status FSP AAG INV-1 and SOP 94-4-1mdashReporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution H ealth and Welfare and Pension Plans (Superseded) (Issue Date December 29, 2005) Full Text Status FSP AUG AIR-1mdashAccounting for Planned Major Maintenance Activities (Superseded) (Issue Date September 8, 2006) Full Text Status FSP SOP 78-9-1mdashInteraction of AICPA Statement of Position 78-9 and EITF Issue No. 04-5 (Issue Date July 14, 2005) Full Text Status FSP SOP 90-7-1mdashAn Amendment of AICPA Statement of Position 90-7 (Superseded) (Issue Date April 24, 2008) Full Text Status FSP SOP 94-3-1 and AAG HCO-1mdashOmnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations (Superseded) (Issue Date May 19, 2008) Full Text Status FSP SOP 94-6-1mdashTerms of Loan Products That May Give Rise to a Concentration of Credit Risk (Superseded) (Issue Date December 19, 2005) Full Text Status FSP FAS 106-1mdashAccounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (Superseded) (Issue Date Januar y 12, 2004) (Superseded by FSP FAS 106-2, paragraph 2) Full Text Status FSP FIN 46-1mdashApplicability of FASB Interpretation No. 46 to Entities Subject to the AICPA Audit and Accounting Guide, Health Care Organizations (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-2mdashReporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-3mdashApplication of Paragraph 5 of FASB Interpretation No. 46 When Variable Interests in Specified Assets of a Variable Interest Entity Are Not Considered Interests in the Entity under Paragraph 12 of Interpretation 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-4mdashTransition Requirements for Initial Application of FASB Interpretation No. 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-5mdashCalculation of Expected Losses under FASB Interpretation No. 46 (Superseded) (Issue Date July 24, 2003) (Updated as of December 24, 2003) Full Text Status FSP FIN 46-6mdashEffective Date of FASB Interpretation No. 46 (Superseded) (Issue Date October 9, 2003) (Updated December 24, 2003) Full Text Status FSP FIN 46-7mdashExclusion of Certain Decision Maker Fees from Paragraph 8(c) of FASB Interpretation No. 46 (Superseded) (Issue Date November 26, 2003) (Updated February 12, 2004) Full Text Status FSP FIN 46-8mdashEvaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entitys Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (Superseded) (Issue Date December 19, 2003) (Updated as of December 24, 2003) Full Text Status FSP EITF 00-19-1mdashApplication of EITF Issue No. 00-19 to Freestanding Financial Instruments Originally Issued as Employee Compensation (Superseded) (Issue Date May 31, 2005) (Superseded by FSP FAS 123(R)-1) Full Text Status FSP EITF 03-1-1mdashEffective Date of Paragraphs 10ndash20 of EITF Issue No. 03-1 (Superseded) (September 30, 2004) (Superseded by FSP FAS 115-1124-1, paragraph 5) Full Text Status Technical Bulletin 01-1 (Superseded) Effective Date for Certain Financial Institutions of Certain Provisions of Statement 140 Related to the Isolation of Transferred Financial Assets (Issue Date 701) As Amended As Issued Status Technical Bulletin 97-1 (Superseded) Accounting under Statement 123 for Certain Employee Stock Purchase Plans with a Look-Back Option (Issue Date 1297) As Amended As Issued Status Technical Bulletin 94-1 (Superseded) Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring (Issue Date 494) As Amended As Issued Status Technical Bulletin 87-1 (Superseded) Accounting for a Change in Method of Accounting for Certain Postretirement Benefits (Issue Date 487) As Issued Status Technical Bulletin 86-1 (Superseded) Accounting for Certain Effects of the Tax Reform Act of 1986 (Issue Date 1086) As Issued Status Technical Bulletin 85-6 (Superseded) Accounting for a Purchase of Treasury Shares and Costs Incurred in Defending against a Takeover Attempt (Issue Date 1285) As Amended As Issued Status Technical Bulletin 85-1 (Superseded) Accounting for the Receipt of Federal Home Loan Mortgage Corporation Participating Preferred Stock (Issue Date 385) As Amended As Issued Status Technical Bulletin 84-3 (Superseded) Accounting for the Effects of the Tax Reform Act of 1984 on Deferred Income Taxes of Stock Life Insurance Enterprises (Issue Date 984) As Issued Status Technical Bulletin 84-2 (Superseded) Accounting for the Effects of the Tax Reform Act of 1984 on Deferred Income Taxes Relating to Domestic International Sales Corporations (Issue Date 984) As Issued Status Te chnical Bulletin 84-1 (Superseded) Accounting for Stock Issued to Acquire the Results of a Research and Development Arrangement (Issue Date 384) As Amended As Issued Status Technical Bulletin 83-1 (Superseded) Accounting for the Reduction in the Tax Basis of an Asset Caused by the Investment Tax Credit (Issue Date 783) As Issued Status Technical Bulletin 82-2 (Superseded) Accounting for the Conversion of Stock Options into Incentive Stock Options as a Result of the Economic Recovery Tax Act of 1981 (Issue Date 382) As Issued Status Technical Bulletin 81-2 (Superseded) Accounting for Unused Investment Tax Credits Acquired in a Business Combination Accounted for by the Purchase Method (Issue Date 281) As Issued Status Technical Bulletin 81-1 (Superseded) Disclosure of Interest Rate Futures Contracts and Forward and Standby Contracts (Issue Date 281) As Issued Status Technical Bulletin 79-19 (Superseded) Investors Accounting for Unrealized Losses on Marketable Securities Owned by an Equit y Method Investee (Issue Date 1279) As Amended As Issued Status Technical Bulletin 79-18 (Superseded) Transition Requirement of Certain FASB Amendments and Interpretations of FASB Statement No. 13 (Issue Date 1279) As Amended As Issued Status Technical Bulletin 79-17 (Superseded) Reporting Cumulative Effect Adjustment from Retroactive Application of FASB Statement No. 13 (Issue Date 1279) As Amended As Issued Status Technical Bulletin 79-16 (Superseded) Effect of a Change in Income Tax Rate on the Accounting for Leveraged Leases (Issue Date 1279) As Issued Status Technical Bulletin 79-8 (Superseded) Applicability of FASB Statements 21 and 33 to Certain Brokers and Dealers in Securities (Issue Date 1279) As Issued Status Technical Bulletin 79-7 (Superseded) Recoveries of a Previous Writedown under a Troubled Debt Restructuring Involving a Modification of Terms (Issue Date 1279) As Issued Status Technical Bulletin 79-5 (Superseded) Meaning of the Term quotCustomerquot as It Applies to He alth Care Facilities under FASB Statement No. 14 (Issue Date 1279) As Amended As Issued Status EITF 08-5 (Superseded) Issuers Accounting for Liabilities Measured at Fair Value with a Third-Party Credit Enhancement Full Text EITF 08-8 (Superseded) Accounting for an Instrument (or an Embedded Feature) with a Settlement Amount That Is Based on the Stock of an Entitys Consolidated Subsidiary Full Text EITF 07-2 (Superseded) Accounting for Convertible Debt Instruments That Are Not Subject to the Guidance in Paragraph 12 of APB Opinion No. 14 Full Text EITF 07-3 (Superseded) Accounting for Nonrefundable Advance Payments for Goods or Services Received for Use in Future Research and Development Activities Full Text EITF 07-4 (Superseded) Application of the Two-Class Method under FASB Statement No. 128 to Master Limited Partnerships Full Text EITF 07-5 (Superseded) Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entitys Own Stock Full Text EITF 07-6 (Superseded) Account ing for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause Full Text EITF 06-1 (Superseded) Accounting for Consideration Given by a Service Provider to Manufacturers or Resellers of Equipment Necessary for an End-Customer to Receive Service from the Service Provider Full Text EITF 06-2 (Superseded) Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB Statement No. 43 Full Text EITF 06-3 (Superseded) How Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That Is, Gross versus Net Presentation) Full Text EITF 06-4 (Superseded) Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements Full Text EITF 06-5 (Superseded) Accounting for Purchases of Life InsurancemdashDetermining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4 Fu ll Text EITF 06-6 (Superseded) Debtors Accounting for a Modification or Exchange of Convertible Debt Instruments Full Text EITF 06-7 (Superseded) Issuers Accounting for a Previously Bifurcated Conversion Option in a Convertible Debt Instrument When the Conversion Option No Longer Meets the Bifurcation Criteria in FASB Statement No. 133 Full Text EITF 06-8 (Superseded) Applicability of the Assessment of a Buyers Continuing Investment under FASB Statement No. 66 for Sales of Condominiums Full Text EITF 06-9 (Superseded) Reporting a Change in (or the Elimination of) a Previously Existing Difference between the Fiscal Year-End of a Parent Company and That of a Consolidated Entity or between the Reporting Period of an Investor and That of an Equity Method Investee Full Text EITF 06-10 (Superseded) Accounting for Deferred Compensation and Postretirement Benefit Aspects of Collateral Assignment Split-Dollar Life Insurance Arrangements Full Text EITF 06-11 (Superseded) Accounting for Income Ta x Benefits of Dividends on Share-Based Payment Awards Full Text EITF 06-12 (Superseded) Accounting for Physical Commodity Inventories for Entities within the Scope of the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities Full Text EITF 05-1 (Superseded) Accounting for the Conversion of an Instrument That Became Convertible upon the Issuers Exercise of a Call Option Full Text EITF 05-4 (Superseded) The Effect of a Liquidated Damages Clause on a Freestanding Financial Instrument Subject to Issue No. 00-19 Full Text EITF 05-5 (Superseded) Accounting for Early Retirement or Postemployment Programs with Specific Features (Such As Terms Specified in Altersteilzeit Early Retirement Arrangements) Full Text EITF 05-6 (Superseded) Determining the Amortization Period for Leasehold Improvements Purchased after Lease Inception or Acquired in a Business Combination Full Text EITF 05-7 (Superseded) Accounting for Modifications to Conversion Options Embedded in Debt Instruments and R elated Issues Status: Superseded by Issue No. 06-6 EITF 05-8 (Superseded) Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature Full Text EITF 04-1 (Superseded) Accounting for Preexisting Relationships between the Parties to a Business Combination Full Text EITF 04-5 (Superseded) Determining Whether a General Partner, or the General Partners as a Group, Controls a Limited Partnership or Similar Entity When the Limited Partners Have Certain Rights Full Text EITF 04-6 (Superseded) Accounting for Stripping Costs Incurred during Production in the Mining Industry Full Text EITF 04-7 (Superseded) Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity Full Text EITF 04-8 (Superseded) The Effect of Contingently Convertible Instruments on Diluted Earnings per Share Full Text EITF 04-10 (Superseded) Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds Full Text EITF 04-11 (Super seded) Accounting in a Business Combination for Deferred Postcontract Customer Support Revenue of a Software Vendor Status: Deemed no longer technically helpful EITF 04-12 (Superseded) Determining Whether Equity-Based Compensation Awards Are Participating Securities Full Text EITF 03-1 (Superseded) The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments Status: Nullified by FSP FAS115-1FAS124-1 EITF 03-2 (Superseded) Accounting for the Transfer to the Japanese Government of the Substitutional Portion of Employee Pension Fund Liabilities Full Text EITF 03-3 (Superseded) Applicability of Topic No. D-79 to Claims-Made Insurance Policies Status: Codified in Issue No. 03-8 EITF 03-4 (Superseded) Determining the Classification and Benefit Attribution Method for a quotCash Balancequot Pension Plan Full Text EITF 03-5 (Superseded) Applicability of AICPA Statement of Position 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Incidental So ftware Full Text EITF 03-7 (Superseded) Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Instrument That Permits or Requires the Conversion Spread to Be Settled in Stock (Instrument C of Issue No. 90-19) Full Text EITF 03-8 (Superseded) Accounting for Claims-Made Insurance and Retroactive Insurance Contracts by the Insured Entity Full Text EITF 03-9 (Superseded) Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142 Full Text EITF 03-10 (Superseded) Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to Consumers by Manufacturers Full Text EITF 03-11 (Superseded) Reporting Realized Gains and Losses on Derivative Instruments That Are Subject to FASB Statement No. 133 and Not quotHeld for Trading Purposesquot as Defined in Issue No 02-3 Full Text EITF 03-13 (Superseded) Applying the Conditions in Paragraph 42 of FASB Statement No. 144 in Determining Whether to Report Discontinued Operations Full Te xt EITF 03-14 (Superseded) Participants Accounting for Emissions Allowances under a quotCap and Tradequot Program Full Text EITF 03-15 (Superseded) Interpretation of Constraining Conditions of a Transferee in a Collateralized Bond Obligation Structure Not yet discussed EITF 03-17 (Superseded) Subsequent Accounting for Executory Contracts That Have Been Recognized on an Entitys Balance Sheet Full Text EITF 02-3 (Superseded) Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management Activities Full Text EITF 02-4 (Superseded) Determining Whether a Debtors Modification or Exchange of Debt Instruments Is within the Scope of FASB Statement No. 15 Full Text EITF 02-6 (Superseded) Classification in the Statement of Cash Flows of Payments Made to Settle an Asset Retirement Obligation within the Scope of FASB Statement No. 143 Full Text EITF 02-7 (Superseded) Unit of Accounting for Testing Impairment of Indefinit e-Lived Intangible Assets Full Text EITF 02-8 (Superseded) Accounting for Options Granted to Employees in Unrestricted, Publicly Traded Shares of an Unrelated Entity Full Text EITF 02-9 (Superseded) Accounting for Changes That Result in a Transferor Regaining Control of Financial Assets Sold Full Text EITF 02-10 (Superseded) Determining Whether a Debtor Is Legally Released as Primary Obligor When the Debtor Becomes Secondarily Liable under the Original Obligation Status: Deemed no longer technically helpful EITF 02-12 (Superseded) Permitted Activities of a Qualifying Special-Purpose Entity in Issuing Beneficial Interests under FASB Statement No. 140 Full Text EITF 02-13 (Superseded) Deferred Income Tax Considerations in Applying the Goodwill Impairment Test in FASB Statement No. 142 Full Text EITF 02-14 (Superseded) Whether an Investor Should Apply the Equity Method of Accounting to Investments Other Than Common Stock Full Text EITF 02-15 (Superseded) Determining Whether Certain Conver sions of Convertible Debt to Equity Securities Are within the Scope of FASB Statement No. 84 Full Text EITF 02-16 (Superseded) Accounting by a Customer (Including a Reseller) for Certain Consideration Received from a Vendor Full Text EITF 02-17 (Superseded) Recognition of Customer Relationship Intangible Assets Acquired in a Business Combination Full Text EITF 02-18 (Superseded) Accounting for Subsequent Investments in an Investee after Suspension of Equity Method Loss Recognition Full Text EITF 01-1 (Superseded) Accounting for a Convertible Instrument Granted or Issued to a Nonemployee for Goods or Services or a Combination of Goods or Services and Cash Full Text EITF 01-5 (Superseded) Application of FASB Statement No. 52 to an Investment Being Evaluated for Impairment That Will Be Disposed Of Full Text EITF 01-9 (Superseded) Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendors Products) Full Text EITF 01-11 (Superseded) Application of Issu e No. 00-19 to a Contemporaneous Forward Purchase Contract and Written Put Option Status: Resolved by FAS 150 EITF 01-12 (Superseded) The Impact of the Requirements of FASB Statement No. 133 on Residual Value Guarantees in Connection with a Lease Full Text EITF 01-14 (Superseded) Income Statement Characterization of Reimbursements Received for quotOut-of-Pocketquot Expenses Incurred Full Text EITF 00-1 (Superseded) Investor Balance Sheet and Income Statement Display under the Equity Method for Investments in Certain Partnerships and Other Ventures Full Text EITF 00-3 (Superseded) Application of AICPA Statement of Position 97-2 to Arrangements That Include the Right to Use Software Stored on Another Entitys Hardware Full Text EITF 00-4 (Superseded) Majority Owners Accounting for a Transaction in the Shares of a Consolidated Subsidiary and a Derivative Indexed to the Minority Interest in That Subsidiary Full Text EITF 00-5 (Superseded) Determining Whether a Nonmonetary Transaction Is an Exchange of Similar Productive Assets Status: Codified in Issue No. 01-2 EITF 00-6 (Superseded) Accounting for Freestanding Derivative Financial Instruments Indexed to, and Potentially Settled in, the Stock of a Consolidated Subsidiary Full Text EITF 00-7 (Superseded) Application of Issue No. 96-13 to Equity Derivative Instruments That Contain Certain Provisions That Require Net Cash Settlement if Certain Events Outside the Control of the Issuer Occur Status: Codified in Issue No. 00-19 EITF 00-8 (Superseded) Accounting by a Grantee for an Equity Instrument to Be Received in Conjunction with Providing Goods or Services Full Text EITF 00-11 (Superseded) Lessors Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement No. 13 Full Text EITF 00-12 (Superseded) Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee Full Text EITF 00-13 (Superseded) Determining Whether Equipment Is quotIntegral Equipmentquot Subject to FASB Statements No. 66 and No. 98 Full Text EITF 00-14 (Superseded) Accounting for Certain Sales Incentives Status: Codified in Issue No. 01-9 EITF 00-15 (Superseded) Classification in the Statement of Cash Flows of the Income Tax Benefit Received by a Company upon Exercise of a Nonqualified Employee Stock Option Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 00-16 (Superseded) Recognition and Measurement of Employer Payroll Taxes on Employee Stock-Based Compensation Full Text EITF 00-17 (Superseded) Measuring the Fair Value of Energy-Related Contracts in Applying Issue No. 98-10 Status: Superseded by Issue No. 02-3 EITF 00-18 (Superseded) Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees Full Text EITF 00-19 (Superseded) Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Companys Own Stock Full Text EITF 00-20 (Superseded) Accounting for Costs Incurred to Acquire or Originate Information for Database Content and Other Collections of Information Status: Deemed no longer technically helpful EITF 00-22 (Superseded) Accounting for quotPointsquot and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future Full Text EITF 00-23 (Superseded) Issues Related to the Accounting for Stock Compensation under APB Opinion No. 25 and FASB Interpretation No. 44 Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text EITF 00-24 (Superseded) Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in Rights Full Text EITF 00-25 (Superseded) Vendor Income Statement Characterization of Consideration Paid to a Reseller of the Vendors Products Status: Codified in Issue No. 01-9 EITF 99-3 (Superseded) Application of Issue No. 96-13 to Derivative Instru ments with Multiple Settlement Alternatives Status: Codified in Issue No. 00-19 EITF 99-4 (Superseded) Accounting for Stock Received from the Demutualization of a Mutual Insurance Company Full Text EITF 99-6 (Superseded) Impact of Acceleration Provision in Grants Made between Initiation and Consummation of a Pooling-of-Interests Business Combinationquot Status: Nullified by FAS 141 EITF 99-8 (Superseded) Accounting for Transfers of Assets That Are Derivative Instruments but That Are Not Financial Assets Full Text EITF 99-11 (Superseded) Subsequent Events Caused by Year 2000 Status: Deemed no longer technically helpful EITF 99-12 (Superseded) Determination of the Measurement Date for the Market Price of Acquirer Securities Issued in a Purchase Business Combination Full Text EITF 99-13 (Superseded) Application of Issue No. 97-10 and FASB Interpretation No. 23 to Entities That Enter into Leases with Governmental Entities Full Text EITF 99-14 (Superseded) Recognition by a Purchaser of Loss es on Firmly Committed Executory Contracts Full Text EITF 99-15 (Superseded) Accounting for Decreases in Deferred Tax Asset Valuation Allowances Established in a Purchase Business Combination As a Result of a Change in Tax Regulations Full Text EITF 99-16 (Superseded) Accounting for Transactions with Elements of Research and Development Arrangements Full Text EITF 99-18 (Superseded) Effect on Pooling-of-Interests Accounting of Contracts Indexed to a Companys Own Stock Status: Resolved by FAS 141 EITF 99-20 (Superseded) Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be Held by a Transferor in Securitized Financial Assets Full Text EITF 98-2 (Superseded) Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its Parent Company or Joint Venture Partner Full Text EITF 98-3 (Superseded) Determining Whether a Nonmonetary Transaction Involves Receipt of Productive Assets or of a Business Full Tex t EITF 98-5 (Superseded) Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios Full Text EITF 98-6 (Superseded) Investors Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Approval or Veto Rights Full Text EITF 98-7 (Superseded) Accounting for Exchanges of Similar Equity Method Investments Status: Codified in Issue No. 01-2 EITF 98-10 (Superseded) Accounting for Contracts Involved in Energy Trading and Risk Management Activities Status: Superseded by Issue No. 02-3 EITF 98-11 (Superseded) Accounting for Acquired Temporary Differences in Certain Purchase Transactions That Are Not Accounted for as Business Combinations Full Text EITF 98-12 (Superseded) Application of Issue No. 00-19 to Forward Equity Sales Transactions Status: Nullified by FAS 150 EITF 98-13 (Superseded) Accounting by an Equity Method Investor for Investee Losses When th e Investor Has Loans to and Investments in Other Securities of the Investee Full Text EITF 97-1 (Superseded) Implementation Issues in Accounting for Lease Transactions, including Those involving Special-Purpose Entities Full Text EITF 97-2 (Superseded) Application of FASB Statement No. 94 and APB Opinion No. 16 to Physician Practice Management Entities and Certain Other Entities with Contractual Management Arrangements Full Text EITF 97-3 (Superseded) Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations after the Issuance of FASB Statement No. 125 Full Text EITF 97-4 (Superseded) Deregulation of the Pricing of Electricity---Issues Related to the Application of FASB Statements No. 71 and 101 Full Text EITF 97-5 (Superseded) Accounting for the Delayed Receipt of Option Shares upon Exercise under APB Opinion No. 25 Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 97-6 (Superseded) Application of Issu e No. 96-20 to Qualifying Special-Purpose Entities Receiving Transferred Financial Assets Prior to the Effective Date of FASB Statement No. 125 Status: Nullified by FAS 140 EITF 97-7 (Superseded) Accounting for Hedges of the Foreign Currency Risk Inherent in an Available-for-Sale Marketable Equity Security Full Text EITF 97-8 (Superseded) Accounting for Contingent Consideration Issued in a Purchase Business Combination Full Text EITF 97-9 (Superseded) Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options or Other Equity Instruments Status: Nullified by FAS 141 EITF 97-11 (Superseded) Accounting for Internal Costs Relating to Real Estate Property Acquisitions Full Text EITF 97-12 (Superseded) Accounting for Increased Share Authorizations in an IRS Section 423 Employee Stock Purchase Plan under APB Opinion No. 25 Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 97-13 (Superseded) Accounting for Costs I ncurred in Connection with a Consulting Contract or an Internal Project That Combines Business Process Reengineering and Information Technology Transformation Full Text EITF 97-14 (Superseded) Accounting for Deferred Compensation Arrangements Where Amounts Earned Are Held in a Rabbi Trust and Invested Full Text EITF 97-15 (Superseded) Accounting for Contingency Arrangements Based on Security Prices in a Purchase Business Combination Full Text EITF 96-1 (Superseded) Sale of Put Options on Issuers Stock That Require or Permit Cash Settlement Status: Codified in Issue No. 96-13 EITF 96-2 (Superseded) Impairment Recognition When a Nonmonetary Asset Is Exchanged or Is Distributed to Owners and Is Accounted for at the Assets Recorded Amount Status: Codified in Issue No. 01-2 EITF 96-3 (Superseded) Accounting for Equity Instruments That Are Issued for Consideration Other Than Employee Services under FASB Statement No.123 Status: Superseded by Issue No. 96-18 EITF 96-4 (Superseded) Accounting for Reorganizations Involving a Non-Pro Rata Split-off of Certain Nonmonetary Assets to Owners Status: Codified in Issue No. 01-2 EITF 96-5 (Superseded) Recognition of Liabilities for Contractual Termination Benefits or Changing Benefit Plan Assumptions in Anticipation of a Business Combination Full Text EITF 96-6 (Superseded) Accounting for the Film and Software Costs Associated with Developing Entertainment and Educational Software Products Full Text EITF 96-7 (Superseded) Accounting for Deferred Taxes on In-Process Research and Development Activities Acquired in a Purchase Business Combination Full Text EITF 96-8 (Superseded) Accounting for a Business Combination When the Issuing Company Has Targeted Stock Status: Nullified by FAS 141 EITF 96-9 (Superseded) Classification of Inventory Markdowns and Other Costs Associated with a Restructuring Full Text EITF 96-10 (Superseded) Impact of Certain Transactions on the Held-to-Maturity Classification under FASB Statement No. 115 Full Text EITF 96-11 (Superseded) Accounting for Forward Contracts and Purchased Options to Acquire Securities Covered by FASB Statement No. 115 Full Text EITF 96-12 (Superseded) Recognition of Interest Income and Balance Sheet Classification of Structured Notes Full Text EITF 96-13 (Superseded) Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Companys Own Stock Status: Codified in Issue No. 00-19 EITF 96-14 (Superseded) Accounting for the Costs Associated with Modifying Computer Software for the Year 2000 Status: Deemed no longer technically helpful EITF 96-15 (Superseded) Accounting for the Effects of Changes in Foreign Currency Exchange Rates on Foreign-Currency-Denominated Available-for-Sale Debt Securities Full Text EITF 96-16 (Superseded) Investors Accounting for an Investee When the Investor Has a Majority of the Voting Interest but the Minority Shareholder or Shareholders Have Certain Approval or Veto Rights Full Text EITF 96-17 (Superseded) Reven ue Recognition under Long-Term Power Sales Contracts That Contain both Fixed and Variable Pricing Terms Full Text EITF 96-18 (Superseded) Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services Full Text EITF 96-20 (Superseded) Impact of FASB Statement No. 125 on Consolidation of Special-Purpose Entities Status: Nullified by FAS 140 EITF 96-21 (Superseded) Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities Full Text EITF 96-22 (Superseded) Applicability of the Disclosures Required by FASB Statement No. 114 When a Loan Is Restructured in a Troubled Debt Restructuring into Two (or More) Loans Full Text EITF 96-23 (Superseded) The Effect of Financial Instruments Indexed to, and Settled in, a Companys Own Stock on Pooling-of-Interests Accounting for a Subsequent Business Combination Status: Resolved by FAS 141 EITF 95-2 (Superseded) Determination of What Constitut es a Firm Commitment for Foreign Currency Transactions Not Involving a Third Party Status: Nullified by FAS 133 EITF 95-3 (Superseded) Recognition of Liabilities in Connection with a Purchase Business Combination Full Text EITF 95-4 (Superseded) Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating Lease Full Text EITF 95-5 (Superseded) Determination of What Risks and Rewards, If Any, Can Be Retained and Whether Any Unresolved Contingencies May Exist in a Sale of Mortgage Loan Servicing Rights Full Text EITF 95-6 (Superseded) Accounting by a Real Estate Investment Trust for an Investment in a Service Corporation Full Text EITF 95-7 (Superseded) Implementation Issues Related to the Treatment of Minority Interests in Certain Real Estate Investment Trusts Full Text EITF 95-8 (Superseded) Accounting for Contingent Consideration Paid to the Shareholders of an Acquired Enterprise in a Purchase Business Combination Full Text EITF 95-9 (Superseded) Accounti ng for Tax Effects of Dividends in France in Accordance with FASB Statement No. 109 Full Text EITF 95-10 (Superseded) Accounting for Tax Credits Related to Dividend Payments in Accordance with FASB Statement No. 109 Full Text EITF 95-11 (Superseded) Accounting for Derivative Instruments Containing both a Written Option-Based Component and a Forward-Based Component Status: Resolved by FAS 133 EITF 95-12 (Superseded) Pooling of Interests with a Common Interest in a Joint Venture Status: Nullified by FAS 141 EITF 95-14 (Superseded) Recognition of Liabilities in Anticipation of a Business Combination Status: Nullified by FAS 146 EITF 95-15 (Superseded) Recognition of Gain or Loss When a Binding Contract Requires a Debt Extinguishment to Occur at a Future Date for a Specified Amount Status: Superseded by Issue No. 96-19 EITF 95-16 (Superseded) Accounting for Stock Compensation Arrangements with Employer Loan Features under APB Opinion No. 25 Status: Nullified by FAS 123(R) except for entiti es within the scope of paragraph 83 of FAS 123(R) EITF 95-17 (Superseded) Accounting for Modifications to an Operating Lease That Do Not Change the Lease Classification Full Text EITF 95-18 (Superseded) Accounting and Reporting for a Discontinued Business Segment When the Measurement Date Occurs after the Balance Sheet Date but before the Issuance of Financial Statements Status: Nullified by FAS 144 EITF 95-19 (Superseded) Determination of the Measurement Date for the Market Price of Securities Issued in a Purchase Business Combination Status: Codified in Issue No. 99-12 EITF 95-20 (Superseded) Measurement in the Consolidated Financial Statements of a Parent of the Tax Effects Related to the Operations of a Foreign Subsidiary That Receives Tax Credits Related to Dividend Payments Full Text EITF 95-21 (Superseded) Accounting for Assets to Be Disposed Of Acquired in a Purchase Business Combination Status: Resolved by FAS 144 EITF 95-22 (Superseded) Balance Sheet Classification of Borrowi ngs Outstanding under Revolving Credit Agreements That Include both a Subjective Acceleration Clause and a Lock-Box Arrangement Full Text EITF 95-23 (Superseded) The Treatment of Certain Site RestorationEnvironmental Exit Costs When Testing a Long-Lived Asset for Impairment Full Text EITF 94-1 (Superseded) Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects Full Text EITF 94-3 (Superseded) Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring) Status: Nullified by FAS 146 EITF 94-4 (Superseded) Classification of an Investment in a Mortgage-Backed Interest-Only Certificate as Held-to-Maturity Status: Resolved by FAS 125 EITF 94-5 (Superseded) Determination of What Constitutes All Risks and Rewards and No Significant Unresolved Contingencies in a Sale of Mortgage Loan Servicing Rights under Issue No. 89-5 Status: Superseded by Issue No. 95-5 EITF 94-6 (Supe rseded) Accounting for the Buyout of Compensatory Stock Options Status: Nullified by FIN 44 EITF 94-7 (Superseded) Accounting for Financial Instruments Indexed to, and Potentially Settled in, a Companys Own Stock Status: Codified in Issue No. 96-13 EITF 94-8 (Superseded) Accounting for Conversion of a Loan into a Debt Security in a Debt Restructuring Full Text EITF 94-9 (Superseded) Determining a Normal Servicing Fee Rate for the Sale of an SBA Loan Status: Nullified by FAS 125 EITF 94-10 (Superseded) Accounting by a Company for the Income Tax Effects of Transactions among or with Its Shareholders under FASB Statement No.109 Full Text EITF 93-2 (Superseded) Effect of Acquisition of Employer Shares forby an Employee Benefit Trust on Accounting for Business Combinations Status: Resolved by FAS 141 EITF 93-5 (Superseded) Accounting for Environmental Liabilities Status: Incorporated in and effectively nullified by SOP 96-1 EITF 93-6 (Superseded) Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprises Full Text EITF 93-8 (Superseded) Accounting for the Sale and Leaseback of an Asset That Is Leased to Another Party Full Text EITF 93-9 (Superseded) Application of FASB Statement No. 109 in Foreign Financial Statements Restated for General Price-Level Changes Full Text EITF 93-12 (Superseded) Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible Goodwill Resulting from a Retroactive Change in Tax Law Full Text EITF 93-13 (Superseded) Effect of a Retroactive Change in Enacted Tax Rates That Is Included in Income from Continuing Operations Full Text EITF 93-14 (Superseded) Accounting for Multiple-Year Retrospectively Rated Insurance Contracts by Insurance Enterprises and Other Enterprises Full Text EITF 93-16 (Superseded) Application of FASB Statement No. 109 to Basis Differences within Foreign Subsidiaries That Meet the Indefinite Reversal Criterion of APB Opinion No. 23 Full Text EITF 93-17 (Superseded) Recognition of Deferred Tax Assets for a Parent Companys Excess Tax Basis in the Stock of a Subsidiary That Is Accounted for as a Discontinued Operation Full Text EITF 93-18 (Superseded) Recognition of Impairment for an Investment in a Collateralized Mortgage Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate Status: Superseded by Issue No. 99-20 EITF 92-1 (Superseded) Allocation of Residual Value or First-Loss Guarantee to Minimum Lease Payments in Leases Involving Land and Building(s) Full Text EITF 92-2 (Superseded) Measuring Loss Accruals by Transferors for Transfers of Receivables with Recourse Full Text EITF 92-3: Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated Stock Held by an Employee Stock Ownership Plan (Consideration of the Implications of FASB Statement No. 109 on Issue 2 of EITF Issue No. 90-4) Full Text EITF 92-4 (Superseded) Accounting for a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary Full Tex t EITF 92-7 (Superseded) Accounting by Rate-Regulated Utilities for the Effects of Certain Alternative Revenue Programs Full Text EITF 92-8 (Superseded) Accounting for the Income Tax Effects under FASB Statement No. 109 of a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary Full Text EITF 92-9 (Superseded) Accounting for the Present Value of Future Profits Resulting from the Acquisition of a Life Insurance Company Full Text EITF 92-10 (Superseded) Loan Acquisitions involving Table Funding Arrangements Status: Nullified by FAS 125 EITF 92-13 (Superseded) Accounting for Estimated Payments in Connection with the Coal Industry Retiree Health Benefit Act of 1992 Full Text EITF 91-1 (Superseded) Hedging Intercompany Foreign Currency Risks Status: Nullified by FAS 133 EITF 91-2 (Superseded) Debtors Accounting for Forfeiture of Real Estate Subject to a Nonrecourse Mortgage Full Text EITF 91-3 (Superseded) Accounting for Income Tax Benefits from Bad Debts of a Savings and Loan Association Status: Resolved by FAS 109 EITF 91-4 (Superseded) Hedging Foreign Currency Risks with Complex Options and Similar Transactions Status: Resolved by FAS 133 EITF 91-7 (Superseded) Accounting for Pension Benefits Paid by Employers after Insurance Companies Fail to Provide Annuity Benefits Full Text EITF 91-8 (Superseded) Application of FASB Statement No. 96 to a State Tax Based on the Greater of a Franchise Tax or an Income Tax Full Text EITF 90-2 (Superseded) Exchange of Interest-Only and Principal-Only Securities for a Mortgage-Backed Security Status: Nullified by FAS 125 EITF 90-3 (Superseded) Accounting for Employers Obligations for Future Contributions to a Multiemployer Pension Plan Full Text EITF 90-4 (Superseded) Earnings-per-Share Treatment of Tax Benefits for Dividends on Stock Held by an Employee Stock Ownership Plan Full Text EITF 90-6 (Superseded) Accounting for Certain Events Not Addressed in Issue No. 87-11 Relating to an Acquired Operati ng Unit to Be Sold Status: Nullified by FAS 144 EITF 90-7 (Superseded) Accounting for a Reload Stock Option Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 90-9 (Superseded) Changes to Fixed Employee Stock Option Plans as a Result of Equity Restructuring Status: Nullified by FIN 44 EITF 90-10 (Superseded) Accounting for a Business Combination Involving a Majority-Owned Investee of a Venture Capital Company Status: Resolved by FAS 141 EITF 90-11 (Superseded) Accounting for Exit and Entrance Fees Incurred in a Conversion from the Savings Association Insurance Fund to the Bank Insurance Fund Status: Deemed no longer technically helpful EITF 90-12 (Superseded) Allocating Basis to Individual Assets and Liabilities for Transactions within the Scope of Issue No. 88-16 Full Text EITF 90-14 (Superseded) Unsecured Guarantee by Parent of Subsidiarys Lease Payments in a Sale-Leaseback Transaction Full Text EITF 90-15 (Superseded) Impact of No nsubstantive Lessors, Residual Value Guarantees, and Other Provisions in Leasing Transactions Status: Nullified by FIN 46 and FIN 46(R) for entities within the scope of FIN 46 or FIN 46(R) Full Text EITF 90-16 (Superseded) Accounting for Discontinued Operations Subsequently Retained Status: Nullified by FAS 144 EITF 90-17 (Superseded) Hedging Foreign Currency Risks with Purchased Options Status: Affirmed by FAS 133 therefore, no longer necessary EITF 90-18 (Superseded) Effect of a quotRemoval of Accountsquot Provision on the Accounting for a Credit Card Securitization Full Text EITF 90-20 (Superseded) Impact of an Uncollateralized Irrevocable Letter of Credit on a Real Estate Sale-Leaseback Transaction Full Text EITF 90-21 (Superseded) Balance Sheet Treatment of a Sale of Mortgage Servicing Rights with a Subservicing Agreement Full Text EITF 89-1 (Superseded) Accounting by a Pension Plan for Bank Investment Contracts and Guaranteed Investment Contracts Status: Resolved by FAS 110 and S OP 94-4 EITF 89-3 (Superseded) Balance Sheet Presentation of Savings Accounts in Financial Statements of Credit Unions Full Text EITF 89-4 (Superseded) Accounting for a Purchased Investment in a Collateralized Mortgage Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate Status: Superseded by Issue No. 99-20 EITF 89-5 (Superseded) Sale of Mortgage Loan Servicing Rights Status: Superseded by Issue No. 95-5 EITF 89-7 (Superseded) Exchange of Assets or Interest in a Subsidiary for a Noncontrolling Equity Interest in a New Entity Status: Codified in Issue No. 01-2 EITF 89-11 (Superseded) Sponsors Balance Sheet Classification of Capital Stock with a Put Option Held by an Employee Stock Ownership Plan Full Text EITF 89-12 (Superseded) Earnings-per-Share Issues Related to Convertible Preferred Stock Held by an Employee Stock Ownership Plan Full Text EITF 89-15 (Superseded) Accounting for a Modification of Debt Terms When the Debtor Is Experiencing Financial Difficulties Sta tus: Superseded by Issue No. 02-4 EITF 89-17 (Superseded) Accounting for the Retail Sale of an Extended Warranty Contract in Connection with the Sale of a Product Status: Nullified by FTB 90-1 EITF 89-18 (Superseded) Divestitures of Certain Investment Securities to an Unregulated Commonly Controlled Entity under FIRREA Full Text EITF 89-19 (Superseded) Accounting for a Change in Goodwill Amortization for Business Combinations Initiated Prior to the Effective Date of FASB Statement No. 72 Full Text EITF 88-1 (Superseded) Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan Full Text EITF 88-3 (Superseded) Rental Concessions Provided by Landlord Status: Resolved by FTB 88-1 and Issues No. 88-10 and 94-3 EITF 88-6 (Superseded) Book Value Stock Plans in an Initial Public Offering Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 88-8 (Superseded) Mortgage Swaps Status: Partially nullified and partially resolved by FAS 133 EITF 88-9 (Superseded) Put Warrants Status: All consensuses nullified by FAS 128, FAS 133, and FAS 150 or superseded by Issue No. 96-13 EITF 88-10 (Superseded) Costs Associated with Lease Modification or Termination Status: Issue 1 resolved by FAS 146 and Issues 2 and 3 nullified by FAS 146 EITF 88-12 (Superseded) Transfer of Ownership Interest as Part of Down Payment under FASB Statement No. 66 Full Text EITF 88-14 (Superseded) Settlement of Fees with Extra Units to a General Partner in a Master Limited Partnership Full Text EITF 88-15 (Superseded) Classification of Subsidiarys Loan Payable in Consolidated Balance Sheet When Subsidiarys and Parents Fiscal Years Differ Full Text EITF 88-17 (Superseded) Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations Status: Partially nullified by FAS 125 and superseded by Issue No. 97-3 EITF 88-20 (Superseded) Difference between Initial Investment and Principal Amount of Loans in a Purchased Credit Car d Portfolio Full Text EITF 88-21 (Superseded) Accounting for the Sale of Property Subject to the Sellers Preexisting Lease Full Text EITF 88-26 (Superseded) Controlling Preferred Stock in a Pooling of Interests Status: Nullified by FAS 141 EITF 88-27 (Superseded) Effect of Unallocated Shares in an Employee Stock Ownership Plan on Accounting for Business Combinations Status: Nullified by FAS 141 EITF 87-1 (Superseded) Deferral Accounting for Cash Securities That Are Used to Hedge Rate or Price Risk Status: Resolved by FAS 133 EITF 87-2 (Superseded) Net Present Value Method of Valuing Speculative Foreign Exchange Contracts Status: Nullified by FAS 133 EITF 87-4 (Superseded) Restructuring of Operations: Implications of SEC Staff Accounting Bulletin No. 67 Full Text EITF 87-5 (Superseded) Troubled Debt Restructurings: Interrelationship between FASB Statement No. 15 and the AICPA Savings and Loan Guide Status: Nullified by FAS 114 EITF 87-6 (Superseded) Adjustments Relating to Stock Compens ation Plans Status: Nullified by FIN 44 EITF 87-7 (Superseded) Sale of an Asset Subject to a Lease and Nonrecourse Financing: quotWrap Lease Transactionsquot Full Text EITF 87-9 (Superseded) Profit Recognition on Sales of Real Estate with Insured Mortgages or Surety Bonds Full Text EITF 87-11 (Superseded) Allocation of Purchase Price to Assets to Be Sold Status: Nullified by FAS 144 EITF 87-13 (Superseded) Amortization of Prior Service Cost for a Defined Benefit Plan When There Is a History of Plan Amendments Status: Resolved by QampA 87, Question 20 EITF 87-15 (Superseded) Effect of a Standstill Agreement on Pooling-of-Interests Accounting Status: Nullified by FAS 141 EITF 87-16 (Superseded) Whether the 90 Percent Test for a Pooling of Interests Is Applied Separately to Each Company or on a Combined Basis Status: Nullified by FAS 141 EITF 87-17 (Superseded) Spinoffs or Other Distributions of Loans Receivable to Shareholders Status: Codified in Issue No. 01-2 EITF 87-20 (Superseded) Of fsetting Certificates of Deposit against High-Coupon Debt Status: Partially resolved by FAS 125 and superseded by Issue No. 96-19 EITF 87-23 (Superseded) Book Value Stock Purchase Plans Status: Issues 1 and 2 nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) and Issue 3 nullified by SOP 93-6 EITF 87-25 (Superseded) Sale of Convertible, Adjustable-Rate Mortgages with Contingent Repayment Agreement Status: Resolved by FAS 125 and FAS 140 EITF 87-26 (Superseded) Hedging of Foreign Currency Exposure with a Tandem Currency Status: Nullified by FAS 133 EITF 87-27 (Superseded) Poolings of Companies That Do Not Have a Controlling Class of Common Stock Status: Nullified by FAS 141 EITF 87-28 (Superseded) Provision for Deferred Taxes on Increases in Cash Surrender Value of Key-Person Life Insurance Status: Resolved by FAS 109 EITF 87-33 (Superseded) Stock Compensation Issues Related to Market Decline Status: Nullified by FIN 44 EITF 86-1 (Superseded) Reco gnizing Net Operating Loss Carryforwards Status: Nullified by FAS 109 EITF 86-2 (Superseded) Retroactive Wage Adjustments Affecting Medicare Payments Status: Deemed no longer technically helpful EITF 86-3 (Superseded) Retroactive Regulations regarding IRC Section 338 Purchase Price Allocations Status: Deemed no longer technically helpful EITF 86-4 (Superseded) Income Statement Treatment of Income Tax Benefit for Employee Stock Ownership Plan Dividends Status: Nullified by FAS 109 EITF 86-7 (Superseded) Recognition by Homebuilders of Profit from Sales of Land and Related Construction Contracts Full Text EITF 86-10 (Superseded) Pooling with 10 Percent Cash Payout Determined by Lottery Status: Nullified by FAS 141 EITF 86-11 (Superseded) Recognition of Possible 1986 Tax Law Changes Status: Resolved by FAS 109 EITF 86-12 (Superseded) Accounting by Insureds for Claims-Made Insurance Policies Status: Codified in Issue No. 03-8 EITF 86-16 (Superseded) Carryover of Predecessor Cost in Leverage d Buyout Transactions Status: Superseded by Issue No. 88-16 EITF 86-17 (Superseded) Deferred Profit on Sale-Leaseback Transaction with Lessee Guarantee of Residual Value Full Text EITF 86-18 (Superseded) Debtors Accounting for a Modification of Debt Terms Status: Superseded by Issue 96-19 and resolved by Interpretation 39 EITF 86-19 (Superseded) Change in Accounting for Other Postemployment Benefits Status: Resolved by FAS 106 EITF 86-20 (Superseded) Accounting for Other Postemployment Benefits of an Acquired Company Status: Nullified by FAS 106 EITF 86-21 (Superseded) Application of the AICPA Notice to Practitioners regarding Acquisition, Development, and Construction Arrangements to Acquisition of an Operating Property Full Text EITF 86-24 (Superseded) Third-Party Establishment of Collateralized Mortgage Obligations Status: Deemed no longer needed due to issuance of FAS 125 and FAS 140 EITF 86-26 (Superseded) Using Forward Commitments as a Surrogate for Deferred Rate Setting Status: Resolved by FAS 133 EITF 86-27 (Superseded) Measurement of Excess Contributions to a Defined Contribution Plan or Employee Stock Ownership Plan Full Text EITF 86-29 (Superseded) Nonmonetary Transactions: Magnitude of Boot and the Exceptions to the Use of Fair Value Status: Codified in Issue No. 01-2 EITF 86-31 (Superseded) Reporting the Tax Implications of a Pooling of a Bank and a Savings and Loan Association Status: Nullified by FAS 141 EITF 86-32 (Superseded) Early Extinguishment of a Subsidiarys Mandatorily Redeemable Preferred Stock Full Text EITF 86-34 (Superseded) Futures Contracts Used as Hedges of Anticipated Reverse Repurchase Transactions Status: Nullified by FAS 133 EITF 86-35 (Superseded) Debentures with Detachable Stock Purchase Warrants Status: Superseded by Issue No. 96-13 EITF 86-37 (Superseded) Recognition of Tax Benefit of Discounting Loss Reserves of Insurance Companies Status: Nullified by FAS 109 EITF 86-38 (Superseded) Implications of Mortgage Prepayments on Amor tization of Servicing Rights Status: Section A nullified by FAS 122 and FAS 125 Section B nullified by FAS 125 Section C superseded by Issue No. 89-4 EITF 86-39 (Superseded) Gains from the Sale of Mortgage Loans with Servicing Rights Retained Status: Nullified by FAS 122 and FAS 125 EITF 86-41 (Superseded) Carryforward of the Corporate Alternative Minimum Tax Credit Status: Nullified by FAS 109 EITF 86-42 (Superseded) Effect of a Change in Tax Rates on Assets and Liabilities Recorded Net-of-Tax in a Purchase Business Combination Status: Nullified by FAS 109 EITF 86-45 (Superseded) Imputation of Dividends on Preferred Stock Redeemable at the Issuers Option with Initial Below-Market Dividend Rate Full Text EITF 86-46 (Superseded) Uniform Capitalization Rules for Inventory under the Tax Reform Act of 1986 Full Text EITF 85-3 (Superseded) Tax Benefits Relating to Asset Dispositions following an Acquisition of a Financial Institution Status: Nullified by FAS 109 EITF 85-4 (Superseded) Downs tream Mergers and Other Stock Transactions between Companies under Common Control Status: Resolved by FTB 85-5 EITF 85-5 (Superseded) Restoration of Deferred Taxes Previously Eliminated by Net Operating Loss Recognition Status: Resolved by FAS 109 EITF 85-7 (Superseded) Federal Home Loan Mortgage Corporation Stock Status: Resolved by FTB 85-1 EITF 85-10 (Superseded) Employee Stock Ownership Plan Contribution Funded by a Pension Plan Termination Status: Nullified by FAS 88 EITF 85-11 (Superseded) Use of an Employee Stock Ownership Plan in a Leveraged Buyout Status: Deemed no longer technically helpful EITF 85-14 (Superseded) Securities That Can Be Acquired for Cash in a Pooling of Interests Status: Nullified by FAS 141 EITF 85-15 (Superseded) Recognizing Benefits of Purchased Net Operating Loss Carryforwards Status: Nullified by FAS 109 EITF 85-22 (Superseded) Retroactive Application of FASB Technical Bulletins Status: Deemed no longer technically helpful EITF 85-24 (Superseded) Distrib ution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge Full Text EITF 85-26 (Superseded) Measurement of Servicing Fee under FASB Statement No. 65 When a Loan Is Sold with Servicing Retained Status: Resolved by FTB 87-3 and FAS 125 EITF 85-28 (Superseded) Consolidation Issues Relating to Collateralized Mortgage Obligations Status: Resolved by FAS 94 EITF 85-30 (Superseded) Sale of Marketable Securities at a Gain with a Put Option Status: Resolved by FAS 125 EITF 85-33 (Superseded) Disallowance of Income Tax Deduction for Core Deposit Intangibles Status: Nullified by FAS 109 EITF 85-34 (Superseded) Bankers Acceptances and Risk Participations Status: Resolved by FAS 125 EITF 85-35 (Superseded) Transition and Implementation Issues for FASB Statement No. 86 Status: Deemed no longer technically helpful EITF 85-36 (Superseded) Discontinued Operations with Expected Gain and Interim Operating Losses Status: Nullified by FAS 144 EITF 85-37 (Superseded) Recognition o f Note Received for Real Estate Syndication Activities Status: Resolved by SOP 92-1 EITF 85-38 (Superseded) Negative Amortizing Loans Status: Deemed no longer technically helpful EITF 85-39 (Superseded) Implications of SEC Staff Accounting Bulletin No. 59 on Noncurrent Marketable Equity Securities Full Text EITF 85-40 (Superseded) Comprehensive Review of Sales of Marketable Securities with Put Arrangements Full Text EITF 85-41 (Superseded) Accounting for Savings and Loan Associations under FSLIC Management Consignment Program Full Text EITF 85-42 (Superseded) Amortization of Goodwill Resulting from Recording Time Savings Deposits at Fair Values Full Text EITF 85-43 (Superseded) Sale of Subsidiary for Equity Interest in Buyer Status: Resolved by Issue No. 86-29 EITF 85-45 (Superseded) Business Combinations: Settlement of Stock Options and Awards Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF Abstract No. 84-1 (Superseded) 1984 Tax Reform Act: Deferred Income Taxes of Stock Life Insurance Companies Status: Resolved by FAS 109 EITF Abstract No. 84-2 (Superseded) Tax Reform Act of 1984: Deferred Income Taxes Relating to Domestic International Sales Corporations Status: Resolved by FAS 109 EITF 84-6 (Superseded) Termination of Defined Benefit Pension Plans Status: Nullified by FAS 88 EITF 84-7 (Superseded) Termination of Interest Rate Swaps Status: Partially nullified and partially resolved by FAS 133 EITF 84-8 (Superseded) Variable Stock Purchase Warrants Given by Suppliers to Customers Status: Resolved by FAS 123(R) EITF 84-11 (Superseded) Offsetting Installment Note Receivables and Bank Debt (quotNote Monetizationquot) Status: Resolved by FIN 39 EITF 84-12 (Superseded) Operating Leases with Scheduled Rent Increases Status: Nullified by FTB 85-3 EITF 84-13 (Superseded) Purchase of Stock Options and Stock Appreciation Rights in a Leveraged Buyout Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 84-16 (Superseded) Earnings-per-Share Cash-Yield Test for Zero Coupon Bonds Status: Resolved by FAS 85 EITF 84-17 (Superseded) Profit Recognition on Sales of Real Estate with Graduated Payment Mortgages or Insured Mortgages Full Text EITF 84-18 (Superseded) Stock Option Pyramiding Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 84-21 (Superseded) Sale of a Loan with a Partial Participation Retained Status: Resolved by FAS 125 EITF 84-22 (Superseded) Prior Years Earnings per Share following a Savings and Loan Association Conversion and Pooling Status: Resolved by FAS 141 EITF 84-25 (Superseded) Offsetting Nonrecourse Debt with Sales-Type or Direct Financing Lease Receivables Status: Resolved by FTB 86-2 EITF 84-29 (Superseded) Gain and Loss Recognition on Exchanges of Productive Assets and the Effect of Boot Status: Resolved by Issue No. 86-29 EITF 84-30 (Superseded) Sales of Loans to Special-Pur pose Entities Status: Resolved by FIN 46 and FIN 46(R) for entities within the scope of FIN 46 or FIN 46(R) EITF 84-33 (Superseded) Acquisition of a Tax Loss Carryforward--Temporary Parent-Subsidiary Relationship Status: Resolved by FAS 144 EITF 84-34 (Superseded) Permanent Discount Restricted Stock Purchase Plans Status: Nullified by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) EITF 84-35 (Superseded) Business Combinations: Sale of Duplicate Facilities and Accrual of Liabilities Full Text EITF 84-38 (Superseded) Identical Common Shares for a Pooling of Interests Status: Nullified by FTB 85-5 EITF 84-39 (Superseded) Transfers of Monetary and Nonmonetary Assets among Individuals and Entities under Common Control Status: Deemed no longer technically helpful EITF 84-40 (Superseded) Long-Term Debt Repayable by a Capital Stock Transaction Status: Issue 1 nullified by FIN 46 and FIN 46(R) and Issue 2 resolved by FAS 150 EITF 84-41 (Superseded) Consolidation o f Subsidiary after Instantaneous In-Substance Defeasance Status: Resolved by FAS 94 EITF 84-43 (Superseded) Income Tax Effects of Asset Revaluations in Certain Foreign Countries Status: Nullified by FAS 109 EITF 84-44 (Superseded) Partial Termination of a Defined Benefit Pension Plan Status: Resolved by FAS 88 EITF AbstractsmdashAppendix DmdashOther Technical Matters Topic D-4 (Superseded) Argentine Government Guarantee of U. S. Dollar-Denominated Loans to the Argentine Private Sector Full Text Topic D-6 (Superseded) Income Capital Certificates and Permanent Income Capital Certificates Status: Deemed no longer technically helpful Topic D-7 (Superseded) Adjustment of Deferred Taxes to Reflect Change in Income Tax Rate Status: Resolved by FAS 109 Topic D-12 (Superseded) Foreign Currency TranslationmdashSelection of Exchange Rate When Trading Is Temporarily Suspended Full Text Topic D-13 (Superseded) Transfers of Receivables in Which Risk of Foreign Currency Fluctuation Is Retained Status: Superseded by FAS 125 Topic D-14 (Superseded) Transactions involving Special-Purpose Entities Nullified by FIN 46 and Fin 46(R) for entities within the scope of FIN 46 or FIN 46(R) Full Text Topic D-15 (Superseded) Earnings-per-Share Presentation for Securities Not Specifically Covered by APB Opinion No. 15 Status: Rescinded by the SEC because of the issuance of FAS 128 Topic D-16 (Superseded) Hedging Foreign Currency Risks of Future Net Income, Revenues, or Costs Status: Nullified by FAS 133 Topic D-17 (Superseded) Continued Applicability of the FASB Special Report on Implementation of Statement 96 Status: Resolved by FAS 109 Topic D-18 (Superseded) Accounting for Compensation Expense If Stock Appreciation Rights Are Cancelled Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text Topic D-19 (Superseded) Impact on Pooling-of-Interests Accounting of Treasury Shares Acquired to Satisfy Conversions in a Leveraged Preferred Stock ESOP Nullif ied by FAS 141 Full Text Topic D-20 (Superseded) Disclosure of Components of Deferred Tax Expense Status: Deemed no longer technically helpful Topic D-21 (Superseded) Phase-in Plans When Two Plants Are Completed at Different Times but Share Common Facilities Full Text Topic D-22 (Superseded) Questions Related to the Implementation of FASB Statement No. 105 Status: Nullified by FAS 133 Topic D-25 (Superseded) Application of APB Opinion No. 10, Paragraph 7, to Market Values Recognized for Off-Balance-Sheet Financial Instruments Status: Resolved by FIN 39 Topic D-26 (Superseded) SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Postretirement Benefits Other Than Pensions Status: Deemed no longer technically helpful Topic D-27 (Superseded) Accounting for the Transfer of Excess Pension Assets to a Retiree Health Care Benefits Account Full Text Topic D-28 (Superseded) SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Income Taxes Status: De emed no longer technically helpful Topic D-29 (Superseded) Implementation of FASB Statement No. 107 Status: Deemed no longer technically helpful Topic D-32 (Superseded) Intraperiod Tax Allocation of the Tax Effect of Pretax Income from Continuing Operations Full Text Topic D-33 (Superseded) Timing of Recognition of Tax Benefits for Pre-reorganization Temporary Differences and Carryforwards Full Text Topic D-35 (Superseded) FASB Staff Views on Issue No. 93-6, quotAccounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprisesquot Full Text Topic D-36 (Superseded) Selection of Discount Rates Used for Measuring Defined Benefit Pension Obligations and Obligations of Postretirement Benefit Plans Other Than Pensions Full Text Topic D-37 (Superseded) Classification of In-Substance Foreclosed Assets Status: Nullified by FAS 114 Topic D-38 (Superseded) Reclassification of Securities in Anticipation of Adoption of FASB Statement No. 115 Status: Deemed no longer te chnically helpful Topic D-40 (Superseded) Planned Sale of Securities following a Business Combination Expected to Be Accounted for as a Pooling of Interests Superseded by FAS 141 Full Text Topic D-41 (Superseded) Adjustments in Assets and Liabilities for Holding Gains and Losses as Related to the Implementation of FASB Statement No. 115 Full Text Topic D-42 (Superseded) The Effect on the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred Stock Full Text Topic D-43 (Superseded) Assurance That a Right of Setoff Is Enforceable in a Bankruptcy under FASB Interpretation No. 39 Full Text Topic D-44 (Superseded) Recognition of Other-Than-Temporary Impairment upon the Planned Sale of a Security Whose Cost Exceeds Fair Value Status: Superseded by FSP FAS 115-1124-1 Topic D-45 (Superseded) Implementation of FASB Statement No. 121 for Assets to Be Disposed Of Status: Superseded by FAS 144 Topic D-47 (Superseded) Accounting for the Refund of Bank Insurance Fund and Savings Association Insurance Fund Premiums Full Text Topic D-48 (Superseded) The Applicability of FASB Statement No. 65 to Mortgage-Backed Securities That Are Held-to-Maturity Status: Superseded by FAS 125 Topic D-49 (Superseded) Classifying Net Appreciation on Investments of a Donor-Restricted Endowment Fund Full Text Topic D-50 (Superseded) Classification of Gains and Losses from the Termination of an Interest Rate Swap Designated to Commercial Paper Full Text Topic D-51 (Superseded) The Applicability of FASB Statement No. 115 to Desecuritizations of Financial Assets Full Text Topic D-52 (Superseded) Impact of FASB Statement No. 125 on EITF Issues Status: No longer necessary because the impact of FAS 125 and FAS 140 has been incorporated into relevant STATUS sections Topic D-53 (Superseded) Computation of Earnings per Share for a Period That Includes a Redemption or an Induced Conversion of a Portion of a Class of Preferred Stock Full Text Topic D-54 (Superseded) Accounting by the Purchaser for a Sellerrsquos Guarantee of the Adequacy of Liabilities for Losses and Loss Adjustment Expenses of an Insurance Enterprise Acquired in a Purchase Business Combination Full Text Topic D-56 (Superseded) Accounting for a Change in Functional Currency and Deferred Taxes When an Economy Becomes Highly Inflationary Full Text Topic D-58 (Superseded) Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options to Buy Equity Securities Status: Superseded by Issue No. 97-9 Topic D-59 (Superseded) Payment of a Termination Fee in Connection with a Subsequent Business Combination That Is Accounted for Using the Pooling-of-Interests Method Nullified by FAS 141 Full Text Topic D-60 (Superseded) Accounting for the Issuance of Convertible Preferred Stock and Debt Securities with a Nondetachable Conversion Feature Superseded by Issue No. 98-5 for instruments issued after May 20, 1999 Full Text Topic D-63 (Superseded) Call Options ldquoEmbeddedrdquo in Beneficia l Interests Issued by a Qualifying Special-Purpose Entity Status: Nullified by FAS 140 Topic D-64 (Superseded) Accounting for Derivatives Used to Hedge Interest Rate Risk Status: Nullified by FAS 133 Topic D-65 (Superseded) Maintaining Collateral in Repurchase Agreements and Similar Transactions under FASB Statement No. 125 Full Text Topic D-66 (Superseded) Effect of a Special-Purpose Entitys Powers to Sell, Exchange, Repledge, or Distribute Transferred Financial Assets under FASB Statement No. 125 Full Text Topic D-67 (Superseded) Isolation of Assets Transferred by Financial Institutions under FASB Statement No. 125 Full Text Topic D-68 (Superseded) Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of an Investee Full Text Topic D-69 (Superseded) Gain Recognition on Transfers of Financial Assets under FASB Statement No. 140 Full Text Topic D-71 (Superseded) Accounting Issues Relating to the Introduction of th e European Economic and Monetary Union (EMU) Full Text Topic D-72 (Superseded) Effect of Contracts That May Be Settled in Stock or Cash on the Computation of Diluted Earnings per Share Full Text Topic D-73 (Superseded) Reclassification and Subsequent Sales of Securities in Connection with the Adoption of FASB Statement No. 133 Status: Resolved by FAS 133 Topic D-75 (Superseded) When to Recognize Gains and Losses on Assets Transferred to a Qualifying Special-Purpose Entity Status: Superseded by FAS 140 Topic D-76 (Superseded) Accounting by Advisors for Offering Costs Paid on Behalf of Funds, When the Advisor Does Not Receive both 12b-1 Fees and Contingent Deferred Sales Charges Full Text Topic D-77 (Superseded) Accounting for Legal Costs Expected to Be Incurred in Connection with a Loss Contingency Full Text Topic D-79 (Superseded) Accounting for Retroactive Insurance Contracts Purchased by Entities Other Than Insurance Enterprises Status: Codified in Issue No. 03-8 Topic D-81 (Supersed ed) Accounting for the Acquisition of Consolidated Businesses Status: Rescinded by the SEC Topic D-82 (Superseded) Effect of Preferred Stock Dividends Payable in Common Shares on Computation of Income Available to Common Stockholders Full Text Topic D-84 (Superseded) Accounting for Subsequent Investments in an Investee After Suspension of Equity Method Loss Recognition When an Investor Increases Its Ownership Interest from Significant Influence to Control through a Market Purchase of Voting Securities Full Text Topic D-85 (Superseded) Application of Certain Transition Provisions in SEC Staff Accounting Bulletin No. 101 Full Text Topic D-87 (Superseded) Determination of the Measurement Date for Consideration Given by the Acquirer in a Business Combination When That Consideration Is Securities Other Than Those Issued by the Acquirer Full Text Topic D-90 (Superseded) Grantor Balance Sheet Presentation of Unvested, Forfeitable Equity Instruments Granted to a Nonemployee Full Text Topic D-9 1 (Superseded) Application of APB Opinion No. 25 and FASB Interpretation No. 44 to an Indirect Repricing of a Stock Option Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text Topic D-92 (Superseded) The Effect of FASB Statement No. 135 on the Measurement and Recognition of Net Periodic Benefit Cost under FASB Statements No. 87 and No. 106 Status: Nullified by FAS 145 Topic D-93 (Superseded) Accounting for the Rescission of the Exercise of Employee Stock Options Superseded by FAS 123(R) except for entities within the scope of paragraph 83 of FAS 123(R) Full Text Topic D-94 (Superseded) Questions and Answers Related to the Implementation of FASB Statement No. 140 Status: Superseded by FTB 01-1 Topic D-95 (Superseded) Effect of Participating Convertible Securities on the Computation of Basic Earnings per Share Status: Superseded by Issue No. 03-6 Topic D-99 (Superseded) Questions and Answers Related to Servicing Activities in a Qualifying Special-Purpose Entity under FASB Statement No. 140 Status: No longer necessary because Topic D-99 has been incorporated into FASB Staff Implementation Guides, Questions 22A, 24A, 25AndashB, and 28AndashD in QampA 140 Topic D-100 (Superseded) Clarification of Paragraph 61(b) of FASB Statement No. 141 and Paragraph 49(b) of FASB Statement No. 142 Full Text Topic D-101 (Superseded) Clarification of Reporting Unit Guidance in Paragraph 30 of FASB Statement No. 142 Full Text Topic D-102 (Superseded) Documentation of the Method Used to Measure Hedge Ineffectiveness under FASB Statement No. 133 Full Text Topic D-103 (Superseded) Income Statement Characterization of Reimbursements Received for ldquoOut-of-Pocketrdquo Expenses Incurred Status: Renumbered as Issue No. 01-14 Topic D-104 (Superseded) Clarification of Transition Guidance in Paragraph 51 of FASB Statement No. 144 Full Text Topic D-105 (Superseded) Accounting in Consolidation for Energy Trading Contracts between Affiliated Entities When the Activities of One but Not Both Affiliates Are within the Scope of Issue No. 98-10 Status: Superseded by Issue No. 02-3 Topic D-106 (Superseded) Clarification of QampA No. 37 of FASB Special Report, A Guide to Implementation of Statement 87 on Employersrsquo Accounting for Pensions Status: Superseded by FAS 158 Topic D-109 (Superseded) Determining the Nature of a Host Contract Related to a Hybrid Financial Instrument Issued in the Form of a Share under FASB Statement No. 133 Full Text
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