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TABLE II - LIBRARY INSTRUCTION FOR ACCOUNTING DEPARTMENT
TITLE FASB # CALL #
Disclosure of Foreign Currency Translation Information 1 HF5681.B2 S81 1973 c.2
Accounting for Research Development Costs 2 HF5681.B2 S82 1974 c.2
Reporting Accounting Changes in Interim Financial Statements (an amendment of APB Opinion No. 28) 3 HF5681.B2 S8 c.2
Reporting Gains and Losses from Extinguishment of Debt (an amendment of APB Opinion NO. 30) 4 HF5681.B2 S84 1975 c.2
Accounting for Contingencies 5 HF5681.C67 F56 1975 c.2
Classification of Short-Term Obligations Expected to be Refinanced (an amendment of ARB No. 43, Chapter 3A) 6 HF5681.L6 F56 1975 c.2
Accounting and Reporting by Development Stage Enterprises 7 HF5681.B2 F46 1975 c.2
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements 8 HG3851.F56 1975 c.2
Accounting for Income Taxes -- Oil and Gas Producing Companies (an amendment of APB Opinions No. 11 & 23) 9 HF5681.B2 F461 1975 c.2
Extension of "Grandfather" Provisions for Business Combinations (an amendment of APB Opinion No. 16) 10 HF5681.B2 F462 1975 c.2
Accounting for Contingencies -- Transition Method (an amendment of FASB Statement No. 5) 11 HF5681.B2 F4611 1975 c.2
Accounting for Certain Marketable Securities 12 HF5681.B2 F4612 1975 c.2
Accounting for Leases (Not @ Reserves) 13 HF5681.L3 F56 1980
Financial Reporting for Segments of a Business Enterprise 14 HF5681.B2 F473 c.2
Accounting by Debtors and Creditors for Troubled Debt Restructurings 15 HF5618.F623 c.3
Prior Period Adjustments 16 HF5681.A4 F52 c.3
Accounting for Leases -- Initial Direct Costs (an amendment of FASB Statement No. 13) (Not @ Reserves) 17 HF5681.L3 F542 1977
Financial Reporting for Segments of a Business Enterprise -- Interim Financial Statements 18
(an amendment of FASB Statement No. 14) HF5681.B2 F473 1977 c.2
Financial Accounting and Reporting by Oil and Gas Producing Companies 19 HF5686.P3 F5 1977 c.2
Accounting for Forward Exchange Contracts (an amendment of FASB Statement No. 8) 20 HF5681.B2 F471 1977 c.2
Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises 21
(an amendment of APB Opinion No. 15 and FASB Statement No. 14) HF5681.I48 F549
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt 22
(an amendment of FASB Statement No. 13) (Not @ Reserves) Hf5681.L3 F55
Inception of the Lease (an amendment of FASB Statement No. 13) (Not @ Reserves) 23 HF5681.L3 F58 1978a
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's 24
Financial Report (an amendment of FASB Statement No. 14) HF5681.B2 F57 1978
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies 25
(an amendment of FASB Statement No. 19) HF5686.P3 F5 1979 c.2
Profit Recognition on Sales-Type Leases of Real Estate (an amendment of FASB Statement No. 13) 26
(Not @ Reserves) HF5686.R3 F55
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases 27
(an amendment of FASB Statement No. 13) (Not @ Reserves) HF 5681.L3 F555
Accounting for Sales with Leasebacks (an amendment of FASB Statement No. 12) (Not @ Reserves) 28 HF 5681.L3 F545
Determining Contingent Rentals (an amendment of FASB Statement No. 13) 29 N/A
Disclosure of Information about Major Customers (an amendment of FASB Statement No. 14) 30 Hf5616.V5 S68 1979
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief 31 HF 5616.U5 S681 1979
Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on 32
Accounting and Auditing Matters (an amendment of APB Opinion No. 20) HF 5601.F493 1979
Financial Reporting and Changing Prices 33 HF 5657.F5 1979
Capitalization of Interest Cost 34 HF 5601.S82 1979
Accounting and Reporting by Defined Benefit Pension Plans 35 HD7125.F55 c.2
Disclosure of Pension Information (an amendment of APB Opinion No. 8) 36 HF 5686.O5 F55 1980 c.2
Balance Sheet Classification of Deferred Income Taxes (an amendment of APB Opinion No. 11) 37 HF 5681.B2 F493 c.2
Accounting for Preacquisition Contingencies of Purchased Enterprises (an amendment of APB Opinion No. 16) 38 HF 5686.C7 F47 1970 c.2
Financial Reporting and Changing Prices: Specialized Assets -- Mining and Oil and Gas 39
(a supplement to FASB Statement No. 33) HF 5681.P8 F552 c.2
Financial Reporting and Changing Prices: Specialized Assets -- Timberlands and Growing Timber 40
(a supplement to FASB Statement No. 33) HF5686.L9 F56 1980 c.2
Financial Reporting and Changing Prices: Specialized Assets -- Income Producing Real Estate 41
(a supplement to FASB Statement No. 33) HF 5686.R3 F56 1980 c.2
Determining Materiality for Capitalization of Interest Cost (an amendment of FASB Statement No. 34) 42 HF 5681.V3 F55 1980 c.2
Accounting for Compensated Absences 43 HF 5681.W3 F54 1980 c.2
Accounting for Intangible Assets of Motor Carriers (an amendment of Chapter 5of ARB No. 43 and an 44
interpretation of APB Opinions No. 17 and 30) HF 5618.F56 1980 c.2
Accounting for Franchise Fee Revenue 45 HF 5686.F55 1981 c.2
Financial Reporting and C+B81hanging Prices: Motion Picture Films (a supplement of FASB Statement No. 33) 46 HF 5680.M7 F56 1981 c.2
Disclosure of Long-Term Obligations 47 HF 5681.L6 D57 c.2
Revenue Recognition When Right of Return Exists 48 HF 5681.R5 R48 c.2
Accounting for Product Financing Arrangements 49 HF 5681.P76 F56 1981 c.2
Financial Reporting in the Record and Music Industry 50 HF 5686.M87 F56 c.2
Financial Reporting by Cable Television Companies 51 HE 8700.7.C6 F53 1881 c.2
Foreign Currency Translation 52 HF 5681.B2 F645 c.2
Financial Reporting by Producers and Distributors of Motion Picture Films 53 HF 5686,M7 F57 c.2
Financial Reporting and Changing Prices: Investment Companies (an amendment of FASB Statement No. 33) 54 HF 5681.P8 F56123 c.2
Determining Whether a Convertible Security is a Common Stock Equivalent (an amendment of APB Opinion No. 15) 55 HF 5681.B2 F4935 c.2
Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 56
concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20
(an amendment of FASB Statement No. 32) HF 5686.B7 F56 1982
Related Party Disclosures 57 HF 5658.R35 c.2
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method 58
(an amendment of FASB Statement No. 34) HF 5681.B2 F4931 c.2
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local 59 HF 5686.O5 F545 1982 c.2
Governmental Units (an amendment of FASB Statement No. 35) HF 5686.O5 F5451 1983 c.2
Accounting and Reporting by Insurance Enterprises 60 HG 8077.F54 c.2
Accounting for Title Plant 61 HG8077.F55 c.2
Capitalization of Interest Cost in Siutations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants 62
(an amendment of FASB Statement No. 34) HF 5686.I6 F56 c.2
Financial Reporting by Broadcasters 63 HF 5686,T36 F56 c.2
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements (an amendment of FASB Statement No. 4) 64 HF 5681.B2 F4938 c.2
Accounting for Certain Mortgage Banking Activities 65 HG 2051,U5 f45 c.2
Accounting for Sales of Real Estate 66 HF 5686.R3 F5457 c.2
Accounting for Costs and Initial Rental Operations of Real Estate Projects 67
Research and Development Arrangements 68 HF 5681.I49 F55 c.2
Disclosures about Oil and Gas Producing Activities 69
(an amendment of FASB Statements No. 19, 25, 33, and 39) HF5686.P3 F45 c.2
Financial Reporting and B111Changing Prices: Foreign Currency Translation (an amendment of FASB Statement No. 33) 70 HF 5681.P8 F56122 c.2
Accounting for the Effects of Certain Types of Regulation 71 HF5686.P93 A336 c.2
Accounting for Certain Acquisitions of Banking or Thrift Institutions (an amendment of APB Opinion No. 17, an 72
interpretation of APB Opinions No. 16 and 17, and an amendment of FASB Interpretation No. 9) HF 5686.C7 F478 c.2
Reporting a Change in Accounting for Railroad Track Structures (an amendment of APB Opinion No. 20) 73 HE 2241.F56 c.2
Accounting for Special Termination Benefits Paid to Employees 74 HD 4928 N6 F56 c.2
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local 75 HF5686.O5 F545 1982 c.2
Governmental Units (an amendment of FASB Statement No. 35) HF5686.O5 F5451 1983 c.2
Extinguishment of Debt (an amendment of APB Opinion No. 26) 76 HF 5681 L6 f543 c.2
Reporting by Transferors for Transfers of Receivables with Recourse 77 HF 5681.A3 F5 c.2
Classification of Obligations That Are Callable by the Creditor (an amendment of ARB No. 43, Chapter 3A) 78 HF5681.L6 F542 c.2
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises 79
(an amendment of APB Opinion No. 16) HF 5686.C7 F485 c.2
Accounting for Futures Contracts 80 HG6046.F56 c.2
Disclosure of Postretirement Health Care and Life Insurance Benefits 81 HF5681.N65 F55 1984 c.2
Financial Reporting and Changing Prices: Elimination of Certain Disclosures 82
(an amendment of FASB Statement No. 33) HF5658.F55 1984 c.2
Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by 83
Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20
(an amendment of FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10) HF5686.B65 F55 c.2
Induced Conversions of Convertible Debt (an amendment of APB Opinion No. 26) 84 HF5681.L6 F555 c.2
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent 85
(an amendment of APB Opinion No. 15) HF5681.B2 F55 c.2
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed 86 HF5601.S76 no.86 c.2
Employers' Accounting for Pensions 87 HF5601.S76 no.87 c.2
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for 88
Termination Benefits HF5601.S76 no.88 c2
Financial Reporting and Changing Prices 89 HF5601.S76 no.89 c.2
Regulated Enterprises -- Accounting for Abandonments and Disallowances of Plant Costs 90
(an amendment of FASB Statement No. 71) HF5601.S76 no.90 c.2
Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct 91
Costs of Leases (an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB
Statement No. 17) HF5601.S76 no.91 c.2
Regulated Enterprises -- Accounting for Phase-in Plans (an amendment of FASB Statement No. 71) 92 HF5601.S76 no.92 c.2
Recognition of Depreciation by Not-for-Profit Organizations 93 HF5601.S76 no.93 c.2
Consolidation of All Majority-Owned Subsidiaries (an amendment of ARB No. 51, with related amendments of APB 94
Opinion No. 18 and ARB No. 43, Chapter 12) HF5601.S76 no.94 c.2
Statement of Cash Flows 95 HF5601.S76 no.95 c.2
Accounting for Income Taxes 96 HF5601.S76 no.96 c.2
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains 97
and Losses from the Sale of Investments HF5601.S76 no.97 c.2
Accounting for Leases 98
* Sale-Leaseback Transactions Involving Real Estate
* Sales-Type Leases of Real Estate
* Definition of the Lease Term
* Initial Direct Costs of Direct Financing Leases
(an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and
Technical Bulletin No. 79-11) HF5601.S76 no.98 c.2
Deferral of the Effevctive Date of Recognition of Depreciation by Not-for-Profit Organizations 99
(an amendment of FASB Statement No. 93) HF5601.S76 no.99 c.2
Accounting for Income Taxes - Deferral of the Effective Date of FASB Statement No. 96 100
(an amendment of FASB Statement No. 96) HF5601.S76 no.100 c.2
Regulated Enterprises - Accounting for the Discountinuation of Application of FASB Statement No. 71) 101 HF5601.S76 no.101 c.2
Statement of Cash Flows - Exemption of Certain Enterprises and Classification of Cash Flows from Certain 102
Securities Acquired for Resale (an amendment of FASB Statement No. 95) HF5601.S76 no.102 c.2
Accounting for Income Taxes - Deferral of the Effective Date of FASB Statement No. 96 103
(an amendment of FASB Statement No. 96) HF5601.S76 no.103 c.2
Statement of Cash Flows - Net Reporting of Certain Cash Receipts and Cash Payments and Classification of 104
Cash Flows from Hedging Transactions (an amendment of FASB Statement No. 95) HF5601.S76 no.104 c.2
Disclosure of Information about Financial Instruments with Off-Balance - Sheet Risk and Financial Instruments 105
with Concentrations of Credit Risk HF5601.S76 no.105 c.2
Employers' Accounting for Postretirement Benefits Other Than Pensions 106 HF5601.S76 no.106 c.2
Disclosures about Fair Value of Financial Instruments 107 HF5601.S76 no.107 c.2
Accounting for Income Taxes - Deferral of the Effective Date of FASB Statement No. 96 108
(an amendment of FASB Statement No. 96) HF5601.S76 no.108 c.2
Accounting for Income Taxes 109 HF5601.S76 no.109 c.2
Reporting by Defined Benefit Pension Plans of Investment Contracts (an amendment of FASB Statement No. 35) 110 HF5601.S76 no.110 c.2
Rescission of FASB Statement No. 32 and Technical Corrections 111 HF5601.S76 no.111 c.2
Employers' Accounting for Postemployment Benefits (an amendment of FASB Statements No. 5 and 43) 112 HF5601.S76 no.112 c.2
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts 113 HF5601.S76 no.113 c.2
Accounting by Creditors for Impairment of a Loan (an amendment of FASB Statements No. 5 and 15) 114 HF5601.S76 no.114 c.2
Accounting for Certain Investments in Debt and Equity Securities 115 HF5601.S76 no.115 c.2
Accounting for Contributions Received and Contributions Made 116 HF5601.S76 no.116 c.2
Financial Statements of Not-for-Profit Organizations 117 HF5601.S76 no.117 c.2
Accounting by Creditors for Impairment of a Loan -- Income Recognition and Disclosures 118
(an amendment of FASB Statement No. 114) HF5601.S76 no.118 c.2
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments 119 HF5601.S76 no.119 c.2
Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long- 120
Duration Participating Contracts (an amendment of FASB Statements No. 60, 97, and 113 and interpretation No. 40) HF5601.S76 no.120 c.2
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of 121 HF5601.S76 no.121 c.2
Accounting for Mortgage Servicing Rights (an amendment of FASB Statement No. 65) 122 HF5601.S76 no.122 c.2
Accounting for Stock-Based Compensation 123 HF5601.S76 no.123 c.2
Accounting for Certain Investments Held by Not-for-Profit Organizations 124 HF5601.S76 no.124 c.2
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities 125 HF5601.S76 no.125 c.2
Exemption from Certain Required Disclosures about Financial Instruments for Certain Non-Public Entities 126
(an amendment of FASB Statement No. 107) HF5601.S76 no.126 c.2
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125 127
(an amendment of FASB Statement No. 125) HF5601.S76 no.127 c.2
Earnings per Share 128 HF5601.S76 no.128 c.2
Disclosure of Information about Capital Structure 129 HF5601.S76 no.129 c.2
Reporting of Comprehensive Income 130 HF5601.S76 no.130 c.2
Disclosures about Segments of an Enterprise and Related Information 131 HF5601.S76 no.131 c.2
Employers' Disclosures about Pensions and Other Postretirement Benefits 132
(an amendment of FASB Statements No. 87, 88, and 106) HF5601.S76 no.132 c.2
Accounting for Derivative Instruments and Hedging Activities 133 HF5601.S76 no.133 c.2
Accounting for Mortgage - Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by 134
a Mortgage Banking Enterprise (an amendment of FASB Statement No. 65) HF5601.S76 no.134 c.2
Rescission of FASB Statement No. 75 and Technical Corrections 135 HF5601.S76 no.135 c.2
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others 136 HF5601.S76 no.136 c.2
Accounting for Derivative Instruments and Hedging Activities -- Deferral of the Effective Date of FASB Statement 137
No. 133 (an amendment of FASB Statement No. 133) HF5601.S76 no.137 c.2
Accounting for Certain Derivative Instruments and Certain Heding Activities 138
(an amendment of FASB Statement No. 133) HF5601.S76 no.138 c.2
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121 139 HF5601.S76 no.139 c.2
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilites 140 HF5601.S76 no.140 c.2
(a replacement of FASB Statement No. 125)
Business Combinations 141 HF5601.S76 no.141 c.2
Goodwill and Other Intangible Assets 142 HF5601.S76 no.142 c.2
Accounting for Asset Retirement Obligations 143 HF5601.S76 no.143 c.2
Accounting for the Impairment or Disposal of Long-Lived Assets 144 HF5601.S76 no.144 c.2
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement 145
Statement No. 13, and Technical Corrections HF5601.S76 no.145 c.2
Accounting for Costs Associated with Exit or Disposal Activities 146 HF5601.S76 no.146 c.2
(Refer to Volume II of the Original Pronouncements for the appendixes, topical index and
FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities.)
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