Accounting Research Tool
Statements of Financial Accounting Standards

FAS 1 - FAS 50

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FAS 2: Accounting for Research and Development CostsFAS 5: Accounting for ContingenciesFAS 6: Classification of Short-Term Obligations Expected to Be RefinancedFAS 7: Accounting and Reporting by Development Stage EnterprisesFAS 10: Extension of “Grandfather” Provisions for Business CombinationsFAS 11: Accounting for Contingencies—Transition MethodFAS 13: Accounting for LeasesFAS 15: Accounting by Debtors and Creditors for Troubled Debt RestructuringsFAS 16: Prior Period AdjustmentsFAS 19: Financial Accounting and Reporting by Oil and Gas Producing CompaniesFAS 22: Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt DebtFAS 23: Inception of the LeaseFAS 25: Suspension of Certain Accounting Requirements for Oil and Gas Producing CompaniesFAS 27: Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing LeasesFAS 28: Accounting for Sales with LeasebacksFAS 29: Determining Contingent RentalsFAS 34: Capitalization of Interest CostFAS 35: Accounting and Reporting by Defined Benefit Pension PlansFAS 37: Balance Sheet Classification of Deferred Income TaxesFAS 38: Accounting for Preacquisition Contingencies of Purchased EnterprisesFAS 42: Determining Materiality for Capitalization of Interest CostFAS 43: Accounting for Compensated AbsencesFAS 45: Accounting for Franchise Fee RevenueFAS 47: Disclosure of Long-Term ObligationsFAS 48: Revenue Recognition When Right of Return ExistsFAS 49: Accounting for Product Financing ArrangementsFAS 50: Financial Reporting in the Record and Music Industry