FASB 154 2005

• Accounting Changes and Error Corrections
• Replaces APB Opinion 20 and FASB 3
• FASB summary
• FASB status

FASB 111 1992

• Rescission of FASB Statement No. 32
  and Technical Corrections
• FASB summary
• FASB status

FASB 73 1983

• Reporting a Change in Accounting for
  Railroad Track Structures
• Amends APB Opinion 20
• FASB summary
• FASB status

FASB 16 1977

• Prior Period Adjustments
• FASB summary
• FASB status

FIN 20 1977

• Reporting Accounting Changes
  under AICPA Statements of Position
• Interprets APB 20
• FASB status

FIN 1 1974

• Accounting Changes Related to the Cost of Inventory
• Interprets APB 20
• FASB status

Accounting Issues