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FASB Concepts Statements and Superseded FASB Literature (as amended)

FASB Implementation Guides

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Q&A 80 — Futures Contracts Guidance on Applying Statement 80Q&A 86 — Computer Software Guidance on Applying Statement 86Q&A 87 — A Guide to Implementation of Statement 87 on Employers' Accounting for Pensions: Questions and AnswersQ&A 88 — A Guide to Implementation of Statement 88 on Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits: Questions and AnswersQ&A 91 — A Guide to Implementation of Statement 91 on Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases: Questions and AnswersQ&A 96 — A Guide to Implementation of Statement 96 on Accounting for Income Taxes: Questions and AnswersQ&A 106 — A Guide to Implementation of Statement 106 on Employers' Accounting for Postretirement Benefits Other Than Pensions: Questions and AnswersQ&A 109 — A Guide to Implementation of Statement 109 on Accounting for Income Taxes: Questions and AnswersQ&A 113 — Accounting for Reinsurance: Questions and Answers about Statement 113Q&A 114 — Application of FASB Statements 5 and 114 to a Loan PortfolioQ&A 115 — A Guide to Implementation of Statement 115 on Accounting for Certain Investments in Debt and Equity Securities: Questions and AnswersQ&A 116/117 — Not-for-Profit Organizations: Guidance on Applying FASB Statements 116 and 117Q&A 125 — A Guide to Implementation of Statement 125 on Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities: Questions and Answers (Third Edition)Q&A 131 — Segment Information: Guidance on Applying Statement 131Q&A 140 — A Guide to Implementation of Statement 140 on Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities