Accounting Research Tool
FASB Concepts Statements and Superseded FASB Literature (as amended)

FASB Interpretations

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FIN 1: Accounting Changes Related to the Cost of InventoryFIN 4: Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase MethodFIN 6: Applicability of FASB Statement No. 2 to Computer SoftwareFIN 7: Applying FASB Statement No. 7 in Financial Statements of Established Operating EnterprisesFIN 8: Classification of a Short-Term Obligation Repaid Prior to Being Replaced by a Long-Term SecurityFIN 9: Applying APB Opinions No. 16 and 17 When a Savings and Loan Association or a Similar Institution Is Acquired in a Business Combination Accounted for by the Purchase MethodFIN 14: Reasonable Estimation of the Amount of a LossFIN 18: Accounting for Income Taxes in Interim PeriodsFIN 19: Lessee Guarantee of the Residual Value of Leased PropertyFIN 21: Accounting for Leases in a Business CombinationFIN 23: Leases of Certain Property Owned by a Governmental Unit or AuthorityFIN 24: Leases Involving Only Part of a BuildingFIN 26: Accounting for Purchase of a Leased Asset by the Lessee during the Term of the LeaseFIN 27: Accounting for a Loss on a SubleaseFIN 28: Accounting for Stock Appreciation Rights and Other Variable Stock Option or Award PlansFIN 30: Accounting for Involuntary Conversions of Nonmonetary Assets to Monetary AssetsFIN 33: Applying FASB Statement No. 34 to Oil and Gas Producing Operations Accounted for by the Full Cost MethodFIN 35: Criteria for Applying the Equity Method of Accounting for Investments in Common StockFIN 36: Accounting for Exploratory Wells in Progress at the End of a PeriodFIN 37: Accounting for Translation Adjustments upon Sale of Part of an Investment in a Foreign EntityFIN 38: Determining the Measurement Date for Stock Option, Purchase, and Award Plans Involving Junior StockFIN 39: Offsetting of Amounts Related to Certain ContractsFIN 40: Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other EnterprisesFIN 41: Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase AgreementsFIN 43: Real Estate SalesFIN 44: Accounting for Certain Transactions involving Stock CompensationFIN 45: Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of OthersFIN 46R: Consolidation of Variable Interest EntitiesFIN 47: Accounting for Conditional Asset Retirement ObligationsFIN 48: Accounting for Uncertainty in Income Taxes