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FSP FAS 13-1: Accounting for Rental Costs Incurred during a Construction PeriodFSP FAS 13-2: Accounting for a Change or Projected Change in the Timing of Cash Flows Relating to Income Taxes Generated by a Leveraged Lease TransactionFSP FAS 19-1: Accounting for Suspended Well CostsFSP FAS 97-1: Situations in Which Paragraphs 17(b) and 20 of FASB Statement No. 97,Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments, Permit or Require Accrual of an Unearned Revenue LiabilityFSP FAS 106-1: Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003FSP FAS 106-2: Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003FSP FAS 109-1: Application of FASB Statement No. 109, Accounting for Income Taxes, to the Tax Deduction on Qualified Production Activities Provided by the American Jobs Creation Act of 2004FSP FAS 109-2: Accounting and Disclosure Guidance for the Foreign Earnings Repatriation Provision within the American Jobs Creation Act of 2004FSP FAS 115-1 & FAS 124-1: The Meaning of Other-Than-Temporary Impairment and Its Application to Certain InvestmentsFSP FAS 115-2 & FAS 124-2: Recognition and Presentation of Other-Than-Temporary Impairments.pdfFSP FAS 117-1: Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment FundsFSP FAS 123(R)-1: Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange for Employee Services under FASB Statement No. 123(R)FSP FAS 123(R)-2: Practical Accommodation to the Application of Grant Date as Defined in FASB Statement No. 123(R)FSP FAS 123(R)-3: Transition Election Related to Accounting for the Tax Effects of Share-Based Payment AwardsFSP FAS 123(R)-4: Classification of Options and Similar Instruments Issued as Employee Compensation That Allow for Cash Settlement upon the Occurrence of a Contingent EventFSP FAS 123(R)-5: Amendment of FASB Staff Position FAS 123(R)-1FSP FAS 123(R)-6: Technical Corrections of FASB Statement No. 123(R)FSP FAS 126-1: Applicability of Certain Disclosure and Interim Reporting Requirements for Obligors for Conduit Debt SecuritiesFSP FAS 129-1: Disclosure Requirements under FASB Statement No. 129, Disclosure of Information about Capital Structure, Relating to Contingently Convertible SecuritiesFSP FAS 132(R)-1: Employers’ Disclosures about Postretirement Benefit Plan AssetsFSP FAS 133-1 & FIN 45-4: Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45; and Clarification of the Effective Date of FASB Statement No. 161FSP FAS 140-1: Accounting for Accrued Interest Receivable Related to Securitized and Sold Receivables under FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of LiabilitiesFSP FAS 140-2: Clarification of the Application of Paragraphs 40(b) and 40(c) of FASB Statement No. 140FSP FAS 140-3: Accounting for Transfers of Financial Assets and Repurchase Financing TransactionsFAS140-4 & FIN 46(R)-8: Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest EntitiesFSP FAS 141-1 & 142-1: Interaction of FASB Statements No. 141 and No. 142 and EITF Issue No. 04-2FSP FAS 142-2: Application of FASB Statement No. 142, Goodwill and Other Intangible Assets,to Oil- and Gas-Producing EntitiesFSP FAS 142-3: Determination of the Useful Life of Intangible AssetsFSP FAS 143-1: Accounting for Electronic Equipment Waste Obligations FSP FAS 144-1: Determination of Cost Basis for Foreclosed Assets under FASB Statement No. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, and the Measurement of Cumulative Losses Previously Recognized under Paragraph 37 of FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived AssetsFSP FAS 150-1: Issuer's Accounting for Freestanding Financial Instruments Composed of More Than One Option or Forward Contract Embodying Obligations under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and EquityFSP FAS 150-2: Accounting for Mandatorily Redeemable Shares Requiring Redemption by Payment of an Amount That Differs from the Book Value of Those Shares, under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and EquityFSP_FAS150-3: Effective Date, Disclosures, and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests under FASB Statement No. 150FSP FAS 150-4: Issuers' Accounting for Employee Stock Ownership Plans under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and EquityFSP FAS 146-1: Determining Whether a One-Time Termination Benefit Offered in Connection with an Exit or Disposal Activity Is, in Substance, an Enhancement to an Ongoing Benefit ArrangementFSP FAS 150-5: Issuer’s Accounting under FASB Statement No. 150 for Freestanding Warrants and Other Similar Instruments on Shares That Are RedeemableFSP FAS 157-1: Application of FASB Statement No. 157 to FASB Statement No. 13 and Other Accounting Pronouncements That Address Fair Value Measurements for Purposes of Lease Classification or Measurement under Statement 13FSP FAS 157-2: Effective Date of FASB Statement No. 157FSP FAS 157-3: Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not ActiveFSP FAS 157-4: Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not OrderlyFSP FAS 158-1: Conforming Amendments to the Illustrations in FASB Statements No. 87, No. 88, and No. 106 and to the Related Staff Implementation GuidesFSP FIN 39-1: Amendment of FASB Interpretation No. 39FSP FIN 45-1: Accounting for Intellectual Property Infringement Indemnifications under FASB Interpretation No. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of OthersFSP FIN 45-2: Whether FASB Interpretation No. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others, Provides Support for Subsequently Accounting for a Guarantor’s Liability at Fair Value FSP FIN 45-3: Application of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its OwnersFSP FIN 46(R)-1: Reporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest EntitiesFSP FIN 46(R)-2: Calculation of Expected Losses under FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest EntitiesFSP FIN 46(R)-3: Evaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest EntitiesFSP FIN 46(R)-4: Technical Correction of FASB Interpretation No. 46 (revised December 2003),Consolidation of Variable Interest Entities, Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21, “Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities”FSP FIN 46(R)-5: Implicit Variable Interests under FASB Interpretation No. 46 (revised December 2003),Consolidation of Variable Interest Entities (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 unrelated parties.)FSP FIN 46(R)-6: Determining the Variability to Be Considered in Applying FASB Interpretation No. 46(R)FSP FIN 46(R)-7: Application of FASB Interpretation No. 46(R) to Investment CompaniesFSP FIN 48-1: Definition of Settlement in FASB Interpretation No. 48FSP FIN 48-2: Effective Date of FASB Interpretation No. 48 for Certain Nonpublic EnterprisesFSP FIN 48-3: Effective Date of FASB Interpretation No. 48 for Certain Nonpublic EnterprisesFSP FTB 85-4-1: Accounting for Life Settlement Contracts by Third-Party InvestorsFSP EITF 85-24-1: Application of EITF Issue No. 85-24, “Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge,” When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third PartiesFSP EITF 99-20-1: Amendments to the Impairment Guidance of EITF Issue No. 99-20FSP EITF 03-1-1: Effective Date of Paragraphs 10–20 of EITF Issue No. 03-1, “The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments”FSP EITF 03-6-1: Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating SecuritiesFSP EITF 00-19-1: Application of EITF Issue No. 00-19 to Freestanding Financial Instruments Originally Issued as Employee CompensationFSP EITF 00-19-2: Accounting for Registration Payment ArrangementsFSB APB 14-1: Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)FSP APB 18-1: Accounting by an Investor for Its Proportionate Share of Accumulated Other Comprehensive Income of an Investee Accounted for under the Equity Method in Accordance with APB Opinion No.18 upon a Loss of Significant InfluenceFSP SOP 78-9-1: Interaction of AICPA Statement of Position 78-9 and EITF Issue No. 04-5FSP SOP 90-7-1: An Amendment of AICPA Statement of Position 90-7FSP SOP 94-3-1 & AAG HCO-1: Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit OrganizationsFSP SOP 94-6-1: Terms of Loan Products That May Give Rise to a Concentration of Credit RiskFSP SOP 07-1-1: Effective Date of AICPAStatement of Position 07-1FSP AAG INV-1 & SOP 94-4-1: Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension PlansFSP AUG AIR-1: Accounting for Planned Major Maintenance Activities
FSP FAS 13-1: Accounting for Rental Costs Incurred during a Construction PeriodFSP FAS 13-2: Accounting for a Change or Projected Change in the Timing of Cash Flows Relating to Income Taxes Generated by a Leveraged Lease TransactionFSP FAS 19-1: Accounting for Suspended Well CostsFSP FAS 97-1: Situations in Which Paragraphs 17(b) and 20 of FASB Statement No. 97,Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments, Permit or Require Accrual of an Unearned Revenue LiabilityFSP FAS 106-1: Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003FSP FAS 106-2: Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003FSP FAS 109-1: Application of FASB Statement No. 109, Accounting for Income Taxes, to the Tax Deduction on Qualified Production Activities Provided by the American Jobs Creation Act of 2004FSP FAS 109-2: Accounting and Disclosure Guidance for the Foreign Earnings Repatriation Provision within the American Jobs Creation Act of 2004FSP FAS 115-1 & FAS 124-1: The Meaning of Other-Than-Temporary Impairment and Its Application to Certain InvestmentsFSP FAS 115-2 & FAS 124-2: Recognition and Presentation of Other-Than-Temporary Impairments.pdfFSP FAS 117-1: Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment FundsFSP FAS 123(R)-1: Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange for Employee Services under FASB Statement No. 123(R)FSP FAS 123(R)-2: Practical Accommodation to the Application of Grant Date as Defined in FASB Statement No. 123(R)FSP FAS 123(R)-3: Transition Election Related to Accounting for the Tax Effects of Share-Based Payment AwardsFSP FAS 123(R)-4: Classification of Options and Similar Instruments Issued as Employee Compensation That Allow for Cash Settlement upon the Occurrence of a Contingent EventFSP FAS 123(R)-5: Amendment of FASB Staff Position FAS 123(R)-1FSP FAS 123(R)-6: Technical Corrections of FASB Statement No. 123(R)FSP FAS 126-1: Applicability of Certain Disclosure and Interim Reporting Requirements for Obligors for Conduit Debt SecuritiesFSP FAS 129-1: Disclosure Requirements under FASB Statement No. 129, Disclosure of Information about Capital Structure, Relating to Contingently Convertible SecuritiesFSP FAS 132(R)-1: Employers’ Disclosures about Postretirement Benefit Plan AssetsFSP FAS 133-1 & FIN 45-4: Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45; and Clarification of the Effective Date of FASB Statement No. 161FSP FAS 140-1: Accounting for Accrued Interest Receivable Related to Securitized and Sold Receivables under FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of LiabilitiesFSP FAS 140-2: Clarification of the Application of Paragraphs 40(b) and 40(c) of FASB Statement No. 140FSP FAS 140-3: Accounting for Transfers of Financial Assets and Repurchase Financing TransactionsFAS140-4 & FIN 46(R)-8: Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest EntitiesFSP FAS 141-1 & 142-1: Interaction of FASB Statements No. 141 and No. 142 and EITF Issue No. 04-2FSP FAS 142-2: Application of FASB Statement No. 142, Goodwill and Other Intangible Assets,to Oil- and Gas-Producing EntitiesFSP FAS 142-3: Determination of the Useful Life of Intangible AssetsFSP FAS 143-1: Accounting for Electronic Equipment Waste Obligations FSP FAS 144-1: Determination of Cost Basis for Foreclosed Assets under FASB Statement No. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, and the Measurement of Cumulative Losses Previously Recognized under Paragraph 37 of FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived AssetsFSP FAS 150-1: Issuer's Accounting for Freestanding Financial Instruments Composed of More Than One Option or Forward Contract Embodying Obligations under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and EquityFSP FAS 150-2: Accounting for Mandatorily Redeemable Shares Requiring Redemption by Payment of an Amount That Differs from the Book Value of Those Shares, under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and EquityFSP_FAS150-3: Effective Date, Disclosures, and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests under FASB Statement No. 150FSP FAS 150-4: Issuers' Accounting for Employee Stock Ownership Plans under FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and EquityFSP FAS 146-1: Determining Whether a One-Time Termination Benefit Offered in Connection with an Exit or Disposal Activity Is, in Substance, an Enhancement to an Ongoing Benefit ArrangementFSP FAS 150-5: Issuer’s Accounting under FASB Statement No. 150 for Freestanding Warrants and Other Similar Instruments on Shares That Are RedeemableFSP FAS 157-1: Application of FASB Statement No. 157 to FASB Statement No. 13 and Other Accounting Pronouncements That Address Fair Value Measurements for Purposes of Lease Classification or Measurement under Statement 13FSP FAS 157-2: Effective Date of FASB Statement No. 157FSP FAS 157-3: Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not ActiveFSP FAS 157-4: Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not OrderlyFSP FAS 158-1: Conforming Amendments to the Illustrations in FASB Statements No. 87, No. 88, and No. 106 and to the Related Staff Implementation GuidesFSP FIN 39-1: Amendment of FASB Interpretation No. 39FSP FIN 45-1: Accounting for Intellectual Property Infringement Indemnifications under FASB Interpretation No. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of OthersFSP FIN 45-2: Whether FASB Interpretation No. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others, Provides Support for Subsequently Accounting for a Guarantor’s Liability at Fair Value FSP FIN 45-3: Application of FASB Interpretation No. 45 to Minimum Revenue Guarantees Granted to a Business or Its OwnersFSP FIN 46(R)-1: Reporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest EntitiesFSP FIN 46(R)-2: Calculation of Expected Losses under FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest EntitiesFSP FIN 46(R)-3: Evaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest EntitiesFSP FIN 46(R)-4: Technical Correction of FASB Interpretation No. 46 (revised December 2003),Consolidation of Variable Interest Entities, Relating to Its Effects on Question No. 12 of EITF Issue No. 96-21, “Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities”FSP FIN 46(R)-5: Implicit Variable Interests under FASB Interpretation No. 46 (revised December 2003),Consolidation of Variable Interest Entities (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 unrelated parties.)FSP FIN 46(R)-6: Determining the Variability to Be Considered in Applying FASB Interpretation No. 46(R)FSP FIN 46(R)-7: Application of FASB Interpretation No. 46(R) to Investment CompaniesFSP FIN 48-1: Definition of Settlement in FASB Interpretation No. 48FSP FIN 48-2: Effective Date of FASB Interpretation No. 48 for Certain Nonpublic EnterprisesFSP FIN 48-3: Effective Date of FASB Interpretation No. 48 for Certain Nonpublic EnterprisesFSP FTB 85-4-1: Accounting for Life Settlement Contracts by Third-Party InvestorsFSP EITF 85-24-1: Application of EITF Issue No. 85-24, “Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge,” When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third PartiesFSP EITF 99-20-1: Amendments to the Impairment Guidance of EITF Issue No. 99-20FSP EITF 03-1-1: Effective Date of Paragraphs 10–20 of EITF Issue No. 03-1, “The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments”FSP EITF 03-6-1: Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating SecuritiesFSP EITF 00-19-1: Application of EITF Issue No. 00-19 to Freestanding Financial Instruments Originally Issued as Employee CompensationFSP EITF 00-19-2: Accounting for Registration Payment ArrangementsFSB APB 14-1: Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)FSP APB 18-1: Accounting by an Investor for Its Proportionate Share of Accumulated Other Comprehensive Income of an Investee Accounted for under the Equity Method in Accordance with APB Opinion No.18 upon a Loss of Significant InfluenceFSP SOP 78-9-1: Interaction of AICPA Statement of Position 78-9 and EITF Issue No. 04-5FSP SOP 90-7-1: An Amendment of AICPA Statement of Position 90-7FSP SOP 94-3-1 & AAG HCO-1: Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit OrganizationsFSP SOP 94-6-1: Terms of Loan Products That May Give Rise to a Concentration of Credit RiskFSP SOP 07-1-1: Effective Date of AICPAStatement of Position 07-1FSP AAG INV-1 & SOP 94-4-1: Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension PlansFSP AUG AIR-1: Accounting for Planned Major Maintenance Activities