Accounting Research Tool
Statements of Financial Accounting Standards

FAS 51 - FAS 100

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FAS 51: Financial Reporting by Cable Television CompaniesFAS 52: Foreign Currency TranslationFAS 57: Related Party DisclosuresFAS 58: Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity MethodFAS 60: Accounting and Reporting by Insurance EnterprisesFAS 61: Accounting for Title PlantFAS 62: Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and GrantsFAS 63: Financial Reporting by BroadcastersFAS 65: Accounting for Certain Mortgage Banking ActivitiesFAS 66: Accounting for Sales of Real EstateFAS 67: Accounting for Costs and Initial Rental Operations of Real Estate Projects FAS 68: Research and Development ArrangementsFAS 69: Disclosures about Oil and Gas Producing ActivitiesFAS 71: Accounting for the Effects of Certain Types of RegulationFAS 72: Accounting for Certain Acquisitions of Banking or Thrift InstitutionsFAS 78: Classification of Obligations That Are Callable by the CreditorFAS 79: Elimination of Certain Disclosures for Business Combinations by Nonpublic EnterprisesFAS 84: Induced Conversions of Convertible DebtFAS 86: Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise MarketedFAS 87: Employers’ Accounting for PensionsFAS 88: Employers’ Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination BenefitsFAS 89: Financial Reporting and Changing PricesFAS 90: Regulated Enterprises—Accounting for Abandonments and Disallowances of Plant CostsFAS 91: Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of LeasesFAS 92: Regulated Enterprises—Accounting for Phase-in PlansFAS 93: Recognition of Depreciation by Not-for-Profit OrganizationsFAS 94: Consolidation of All Majority-Owned SubsidiariesFAS 95: Statement of Cash FlowsFAS 97: Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of InvestmentsFAS 98: Accounting for Leases • Sale-Leaseback Transactions Involving Real Estate • Sales-Type Leases of Real Estate • Definition of the Lease Term • Initial Direct Costs of Direct Financing LeasesFAS 99: Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations