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Statements of Financial Accounting Standards

FAS 151 - FAS 168

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FAS 151: Inventory Costs FAS 152: Accounting for Real Estate Time-Sharing FAS 153: Exchanges of Nonmonetary Assets FAS 154: Accounting Changes and Error Corrections FAS 155: Accounting for Certain Hybrid Financial Instruments FAS 156: Accounting for Servicing of Financial Assets FAS 157: Fair Value Measurements FAS 158: Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans FAS 159: The Fair Value Option for Financial Assets and Financial Liabilities FAS 160: Noncontrolling Interests in Consolidated Financial Statements FAS 161: Disclosures about Derivative Instruments and Hedging Activities FAS 162: The Hierarchy of Generally Accepted Accounting Principles FAS 163: Accounting for Financial Guarantee Insurance Contracts FAS 164: Not-for-Profit Entities: Mergers and Acquisitions FAS 165: Subsequent Events FAS 166: Accounting for Transfers of Financial Assets FAS 167: Amendments to FASB Interpretation No. 46(R)FAS 168: The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles