FASB Archive

Superseded FASB Statements

FASB 127

Deferral of FASB 125

FASB statement
FASB summary
FASB status
Superseded by FASB 140

FASB 125

Transfers and Servicing of Financial Assets

FASB statement
FASB summary
FASB status
Superseded by FASB 140

FASB 122

Mortgage Servicing Rights

FASB statement
FASB summary
FASB status
Superseded by FASB 140

FASB 121

Impairment of Long-Lived Assets

FASB statement
FASB summary
FASB status
Superseded by FASB 144

FASB 119

Derivative Financial Instruments / Fair Value

FASB statement
FASB status
Superseded by FASB 133

FASB 108

Off-Balance-Sheet Risk / Credit Concentrations

FASB statement
FASB summary
FASB status
Superseded by FASB 109

FASB 105

Off-Balance-Sheet Risk / Credit Concentrations

FASB statement
FASB summary
FASB status
Superseded by FASB 133

FASB 103

Deferral of FASB 96

FASB statement
FASB summary
FASB status
Superseded by FASB 109

FASB 100

Deferral of FASB 96

FASB statement
FASB summary
FASB status
Superseded by FASB 109

FASB 96

Income Taxes

FASB statement
FASB summary
FASB status
Superseded by FASB 109

FASB 85

Convertible Securities

FASB statement
FASB summary
FASB status
Superseded by FASB 128

FASB 83

Re: Applying APB Opinion 20

FASB statement
FASB summary
FASB status
Superseded by FASB 111

FASB 82

Changing Prices

FASB statement
FASB summary
FASB status
Superseded by FASB 896

FASB 81

Postretirement Health Care and Life Insurance

FASB statement
FASB summary
FASB status
Superseded by FASB 106

FASB 80

Futures Contracts

FASB statement
FASB summary
FASB status
Superseded by FASB 133

FASB 79

Business Combinations: Nonpublic Enterprises

FASB statement
FASB summary
FASB status
Superseded by FASB 141

FASB 77

Transfers of Receivables with Recourse

FASB statement
FASB summary
FASB status
Superseded by FASB 125

FASB 76

Extinguishment of Debt

FASB statement
FASB summary
FASB status
Superseded by FASB 125 and FASB 140

FASB 75

Pension Plans: State and Local Governments

FASB statement
FASB summary
FASB status
Superseded by FASB 135

FASB 74

Employee Termination Benefits

FASB statement
FASB summary
FASB status
Superseded by FASB 88

FASB 70

Changing Prices

FASB statement
FASB summary
FASB status
Superseded by FASB 89

FASB 64

Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements

FASB statement
FASB summary
FASB status
Superseded by FASB 145

FASB 59

Pension Plans: State and Local Governments

FASB statement
FASB summary
FASB status
Superseded by FASB 75

FASB 56

Contractor Accounting / Hospitals

FASB statement
FASB summary
FASB status
Superseded by FASB 111

FASB 55

Convertible Securities

FASB statement
FASB summary
FASB status
Superseded by FASB 111

FASB 54

Changing Prices: Investment Companies

FASB statement
FASB summary
FASB status
Superseded by FASB 89

FASB 53

Producers / Distributors of Motion Picture Films

FASB statement
FASB summary
FASB status
Superseded by FASB 139

FASB 46

Changing Prices: Motion Picture Films

FASB statement
FASB summary
FASB status
Superseded by FASB 89

FASB 44

Accounting for Intangible Assets of Motor Carriers

FASB statement
FASB summary
FASB status
Superseded by FASB 145

FASB 41

Changing Prices: Income-Producing Real Estate

FASB statement
FASB summary
FASB status
Superseded by FASB 89

FASB 40

Changing Prices: Timberlands

FASB statement
FASB summary
FASB status
Superseded by FASB 89

FASB 39

Changing Prices: Mining and Oil and Gas

FASB statement
FASB summary
FASB status
Superseded by FASB 89

FASB 38

Preacquisition Contingencies

FASB statement
FASB summary
FASB status
Superseded by FASB 141

FASB 36

Pension Information

FASB statement
FASB summary
FASB status
Superseded by FASB 87

FASB 33

Changing Prices

FASB statement
FASB summary
FASB status
Superseded by FASB 89

FASB 32

Specialized Accounting: AICPA Statements

FASB statement
FASB summary
FASB status
Superseded by FASB 111

FASB 31

FASB statement
FASB summary
FASB status
Superseded by FASB 96

FASB 30

Information about Major Customers

FASB statement
FASB summary
FASB status
Superseded by FASB 131

FASB 26

Sales-Type Leases of Real Estate

FASB statement
FASB summary
FASB status
Superseded by FASB 98

FASB 24

Business Segments: Another Enterprise

FASB statement
FASB summary
FASB status
Superseded by FASB 131

FASB 21

Nonpublic Enterprises: EPS / Business Segments

FASB statement
FASB summary
FASB status
Superseded by FASB 131

FASB 20

Forward Exchange Contracts

FASB statement
FASB summary
FASB status
Superseded by FASB 52

FASB 18

Business Segments: Interim Financials

FASB statement
FASB summary
FASB status
Superseded by FASB 131

FASB 17

LeasesInitial Direct Costs

FASB statement
FASB summary
FASB status
Superseded by FASB 91

FASB 14

Business Segments

FASB statement
FASB summary
FASB status
Superseded by FASB 131

FASB 12

Certain Marketable Securities

FASB statement
FASB summary
FASB status
Superseded by FASB 115

FASB 10

Grandfather Provisions for Business Combinations

FASB statement
FASB summary
FASB status
Superseded by FASB 141

FASB 9

Income Taxes: Oil and Gas Companies

FASB statement
FASB summary
FASB status
Superseded by FASB 19

FASB 8

Foreign Currency Transactions

FASB statement
FASB summary
FASB status
Superseded by FASB 52

FASB 4

Gains and Losses from Extinguishment of Debt

FASB statement
FASB summary
FASB status
Superseded by FASB 145

FASB 3

Changes in Interim Financial Statements

FASB statement
FASB summary
FASB status
Superseded by FASB 154

FASB 1

Foreign Currency Translation Information

FASB statement
FASB summary
FASB status
Superseded by FASB 52

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