Accounting Research Tool
Statements of Financial Accounting Standards

FAS 101 - FAS 150

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FAS 101: Regulated Enterprises—Accounting for the Discontinuation of Application of FASB Statement No. 71FAS 102: Statement of Cash Flows—Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for ResaleFAS 104: Statement of Cash Flows—Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging TransactionsFAS106: Employers’ Accounting for Postretirement Benefits Other Than PensionsFAS107: Disclosures about Fair Value of Financial InstrumentsFAS109: Accounting for Income TaxesFAS 110: Reporting by Defined Benefit Pension Plans of Investment ContractsFAS 111: Rescission of FASB Statement No. 32 and Technical CorrectionsFAS 112: Employers’ Accounting for Postemployment BenefitsFAS 113: Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration ContractsFAS 114: Accounting by Creditors for Impairment of a LoanFAS 115: Accounting for Certain Investments in Debt and Equity SecuritiesFAS 116: Accounting for Contributions Received and Contributions MadeFAS 117: Financial Statements of Not-for-Profit OrganizationsFAS 118: Accounting by Creditors for Impairment of a Loan—Income Recognition and DisclosuresFAS 120: Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating ContractsFAS 123: Accounting for Stock-Based CompensationFAS 123R: Share-Based PaymentFAS 124: Accounting for Certain Investments Held by Not-for-Profit OrganizationsFAS 126: Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic EntitiesFAS 128: Earnings per ShareFAS 129: Disclosure of Information about Capital StructureFAS 130: Reporting Comprehensive IncomeFAS 131: Disclosures about Segments of an Enterprise and Related InformationFAS 132R: Employers’ Disclosures about Pensions and Other Postretirement BenefitsFAS 133: Accounting for Derivative Instruments and Hedging ActivitiesFAS 134: Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking EnterpriseFAS 135: Rescission of FASB Statement No. 75 and Technical CorrectionsFAS 136: Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for OthersFAS 137: Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133FAS 138: Accounting for Certain Derivative Instruments and Certain Hedging ActivitiesFAS 139: Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121FAS 140: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of LiabilitiesFAS 141: Business CombinationsFAS 141R: Business CombinationsFAS 142: Goodwill and Other Intangible AssetsFAS 143: Accounting for Asset Retirement ObligationsFAS 144: Accounting for the Impairment or Disposal of Long-Lived AssetsFAS 145: Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections FAS 146: Accounting for Costs Associated with Exit or Disposal ActivitiesFAS 147: Acquisitions of Certain Financial InstitutionsFAS 148: Accounting for Stock-Based Compensation—Transition and DisclosureFAS 149: Amendment of Statement 133 on Derivative Instruments and Hedging ActivitiesFAS 150: Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity