Resources

ACCOUNTING STATEMENTS (Accounting Concepts)

Concepts Statement No. 1:	Objectives of Financial Reporting by Business Enterprises
Concepts Statement No. 2:	Qualitative Characteristics of Accounting Information
Concepts Statement No. 3:	Elements of Financial Statements of Business Enterprises
Concepts Statement No. 4:	Objectives of Financial Reporting by Non-Business Organizations
Concepts Statement No. 5:	Recognition and Measurement in Financial Statements of Business Enterprises
Concepts Statement No. 6:	Elements of Financial Statements
Concepts Statement No. 7:	Using Cash Flow Information and Present Value in Accounting Measurements

ACCOUNTING STATEMENTS (Most Recent First)

Statement No. 163	Accounting for Financial Guarantee Insurance Contracts
Statement No. 162	The Hierarchy of Generally Accepted Accounting Principles
Statement No. 161	Disclosures about Derivative Instruments and Hedging Activities
Statement No. 160	Non-Controlling Interests in Consolidated Financial Statements
Statement No. 159	The Fair Value Option for Financial Assets and Financial Liabilities
Statement No. 158	Employers' Accounting for Defined Benefit Pension Plans
Statement No. 157	Fair Value Measurements
Statement No. 156	Accounting for Servicing of Financial Assets
Statement No. 155	Accounting for Certain Hybrid Financial Instruments
Statement No. 154	Accounting Changes and Error Corrections
Statement No. 153	Exchanges of Nonmonetary Assets
Statement No. 152	Accounting for Real Estate Time-Sharing Transactions
Statement No. 151	Inventory Costs
Statement No. 150	Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
Statement No. 149	Amendment of Statement 133 on Derivative Instruments and Hedging Activities
Statement No. 148	Accounting for Stock-Based Compensation—Transition and Disclosure
Statement No. 147	Acquisitions of Certain Financial Institutions
Statement No. 146	Accounting for Costs Associated with Exit or Disposal Activities
Statement No. 145	Rescission of FASB Statements No. 4, 44, and 64
Statement No. 144	Accounting for the Impairment or Disposal of Long-Lived Assets
Statement No. 143	Accounting for Asset Retirement Obligations
Statement No. 142	Goodwill and Other Intangible Assets
Statement No. 141	Business Combinations
Statement No. 141	Business Combinations
Statement No. 140	Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Statement No. 139	Rescission of FASB Statement No. 53
Statement No. 138	Accounting for Certain Derivative Instruments and Certain Hedging Activities
Statement No. 137	Accounting for Derivative Instruments and Hedging Activities
Statement No. 136	Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
Statement No. 135	Rescission of FASB Statement No. 75 and Technical Corrections
Statement No. 134	Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise
Statement No. 133	Accounting for Derivative Instruments and Hedging Activities
Statement No. 132	Employers' Disclosures about Pensions and Other Postretirement Benefits
Statement No. 132	Employers' Disclosures about Pensions and Other Postretirement Benefits
Statement No. 131	Disclosures about Segments of an Enterprise and Related Information
Statement No. 130	Reporting Comprehensive Income
Statement No. 129	Disclosure of Information about Capital Structure
Statement No. 128	Earnings per Share
Statement No. 127	Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125
Statement No. 126	Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities
Statement No. 125	Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
Statement No. 124	Accounting for Certain Investments Held by Not-for-Profit Organizations
Statement No. 123	Share-Based Payment
Statement No. 123	Accounting for Stock-Based Compensation
Statement No. 122	Accounting for Mortgage Servicing Rights
Statement No. 121	Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
Statement No. 120	Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts
Statement No. 119	Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
Statement No. 118	Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures
Statement No. 117	Financial Statements of Not-for-Profit Organizations
Statement No. 116	Accounting for Contributions Received and Contributions Made
Statement No. 115	Accounting for Certain Investments in Debt and Equity Securities
Statement No. 114	Accounting by Creditors for Impairment of a Loan
Statement No. 113	Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
Statement No. 112	Employers' Accounting for Postemployment Benefits
Statement No. 111	Rescission of FASB Statement No. 32
Statement No. 110	Reporting by Defined Benefit Pension Plans of Investment Contracts
Statement No. 109	Accounting for Income Taxes
Statement No. 108	Accounting for Income Taxes
Statement No. 107	Disclosures about Fair Value of Financial Instruments
Statement No. 106	Employers' Accounting for Postretirement Benefits Other Than Pensions
Statement No. 105	Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
Statement No. 104	Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions
Statement No. 103	Accounting for Income Taxes
Statement No. 102	Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale
Statement No. 101	Regulated Enterprises
Statement No. 100	Accounting for Income Taxes
Statement No. 99	Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations
Statement No. 98	Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases
Statement No. 97	Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
Statement No. 96	Accounting for Income Taxes
Statement No. 95	Statement of Cash Flows
Statement No. 94	Consolidation of All Majority-owned Subsidiaries
Statement No. 93	Recognition of Depreciation by Not-for-Profit Organizations
Statement No. 92	Regulated Enterprises-Accounting for Phase-in Plans
Statement No. 91	Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases
Statement No. 90	Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs
Statement No. 89	Financial Reporting and Changing Prices
Statement No. 88	Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
Statement No. 87	Employers' Accounting for Pensions
Statement No. 86	Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
Statement No. 85	Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent
Statement No. 84	Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
Statement No. 83	Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks
Statement No. 82	Financial Reporting and Changing Prices: Elimination of Certain Disclosures
Statement No. 81	Disclosure of Postretirement Health Care and Life Insurance Benefits
Statement No. 80	Accounting for Futures Contracts
Statement No. 79	Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises
Statement No. 78	Classification of Obligations That Are Callable by the Creditor
Statement No. 77	Reporting by Transferors for Transfers of Receivables with Recourse
Statement No. 76	Extinguishment of Debt
Statement No. 75	Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units
Statement No. 74	Accounting for Special Termination Benefits Paid to Employees
Statement No. 73	Reporting a Change in Accounting for Railroad Track Structures
Statement No. 72	Accounting for Certain Acquisitions of Banking or Thrift Institutions
Statement No. 71	Accounting for the Effects of Certain Types of Regulation
Statement No. 70	Financial Reporting and Changing Prices: Foreign Currency Translation
Statement No. 69	Disclosures about Oil and Gas Producing Activities
Statement No. 68	Research and Development Arrangements
Statement No. 67	Accounting for Costs and Initial Rental Operations of Real Estate Projects
Statement No. 66	Accounting for Sales of Real Estate
Statement No. 65	Accounting for Certain Mortgage Banking Activities
Statement No. 64	Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements
Statement No. 63	Financial Reporting by Broadcasters
Statement No. 62	Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants
Statement No. 61	Accounting for Title Plant
Statement No. 60	Accounting and Reporting by Insurance Enterprises
Statement No. 59	Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units
Statement No. 58	Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method
Statement No. 57	Related Party Disclosures
Statement No. 56	Statement of Position on Contractor Accounting and Hospital-Related Organizations
Statement No. 55	Determining whether a Convertible Security is a Common Stock Equivalent
Statement No. 54	Financial Reporting and Changing Prices: Investment Companies
Statement No. 53	Financial Reporting by Producers and Distributors of Motion Picture Films
Statement No. 52	Foreign Currency Translation
Statement No. 51	Financial Reporting by Cable Television Companies
Statement No. 50	Financial Reporting in the Record and Music Industry
Statement No. 49	Accounting for Product Financing Arrangements
Statement No. 48	Revenue Recognition When Right of Return Exists
Statement No. 47	Disclosure of Long-Term Obligations
Statement No. 46	Financial Reporting and Changing Prices: Motion Picture Films
Statement No. 45	Accounting for Franchise Fee Revenue
Statement No. 44	Accounting for Intangible Assets of Motor Carriers
Statement No. 43	Accounting for Compensated Absences
Statement No. 42	Determining Materiality for Capitalization of Interest Cost
Statement No. 41	Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate
Statement No. 40	Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber
Statement No. 39	Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas
Statement No. 38	Accounting for Pre-acquisition Contingencies of Purchased Enterprises
Statement No. 37	Balance Sheet Classification of Deferred Income Taxes
Statement No. 36	Disclosure of Pension Information
Statement No. 35	Accounting and Reporting by Defined Benefit Pension Plans
Statement No. 34	Capitalization of Interest Cost
Statement No. 33	Financial Reporting and Changing Prices
Statement No. 32	Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters
Statement No. 31	Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
Statement No. 30	Disclosure of Information about Major Customers
Statement No. 29	Determining Contingent Rentals
Statement No. 28	Accounting for Sales with Leasebacks
Statement No. 27	Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases
Statement No. 26	Profit Recognition on Sales-Type Leases of Real Estate
Statement No. 25	Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies
Statement No. 24	Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report
Statement No. 23	Inception of the Lease
Statement No. 22	Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt
Statement No. 21	Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises
Statement No. 20	Accounting for Forward Exchange Contracts
Statement No. 19	Financial Accounting and Reporting by Oil and Gas Producing Companies
Statement No. 18	Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements
Statement No. 17	Accounting for Leases: Initial Direct Costs
Statement No. 16	Prior Period Adjustments
Statement No. 15	Accounting by Debtors and Creditors for Troubled Debt Restructurings
Statement No. 14	Financial Reporting for Segments of a Business Enterprise
Statement No. 13	Accounting for Leases
Statement No. 12	Accounting for Certain Marketable Securities
Statement No. 11	Accounting for Contingencies: Transition Method
Statement No. 10	Extension of "Grandfather" Provisions for Business Combinations
Statement No. 9	Accounting for Income Taxes: Oil and Gas Producing Companies
Statement No. 8	Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
Statement No. 7	Accounting and Reporting by Development Stage Enterprises
Statement No. 6	Classification of Short-Term Obligations Expected to Be Refinanced
Statement No. 5	Accounting for Contingencies
Statement No. 4	Reporting Gains and Losses from Extinguishment of Debt
Statement No. 3	Reporting Accounting Changes in Interim Financial Statements
Statement No. 2	Accounting for Research and Development Costs
Statement No. 1	Disclosure of Foreign Currency Translation Information

TAX PUBLICATIONS

Publication 1	Your Rights As a Taxpayer
Publication 3	Armed Forces' Tax Guide
Taxable income for students
Publication 15	Circular E, Employer's Tax Guide
Publication 15A	Employer's Supplemental Tax Guide
Publication 17	Your Federal Income Tax
Publication 51	Circular A, Agricultural Employer's Tax Guide
Publication 54	Tax Guide for U.S. Citizens and Resident Aliens Abroad
Publication 80	Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
Publication 225	Farmer's Tax Guide
Publication 334	Tax Guide for Small Business
Publication 378	Fuel Tax Credits and Refunds
Publication 463	Travel, Entertainment, Gift, and Car Expenses
Publication 501	Exemptions, Standard Deduction, and Filing Information
Publication 502	Medical and Dental Expenses
Publication 503	Child and Dependent Care Expenses
Publication 504	Divorced or Separated Individuals
Publication 505	Tax Withholding and Estimated Tax
Publication 970	Tax Benefits for Work-Related Education
Publication 509	Tax Calendars for 2005
Publication 510	Excise Taxes for 2004
Publication 513	Tax Information for Visitors to the U.S.
Publication 514	Foreign Tax Credit for Individuals
Publication 515	Withholding of Tax on Nonresident Aliens and Foreign Corporations
Publication 516	U.S. Government Civilian Employees Stationed Abroad
Publication 517	Social Security and Other Information for Members of the Clergy & Religious Workers
Publication 519	U.S. Tax Guide for Aliens
Publication 521	Moving Expenses
Publication 523	Selling Your Home
Publication 524	Credit for the Elderly or the Disabled
Publication 525	Taxable and Nontaxable Income
Publication 526	Charitable Contributions
Publication 527	Residential Rental Property (Including Rental of Vacation Homes)
Publication 529	Miscellaneous Deductions
Publication 530	Tax Information for First-Time Homeowners
Publication 531	Reporting Tip Income
Publication 533	Self-Employment Tax
Publication 535	Business Expenses
Publication 536	Net Operating Losses
Publication 537	Installment Sales
Publication 538	Accounting Periods and Methods
Publication 541	Partnerships
Publication 542	Corporations
Publication 544	Sales and other Dispositions of Assets
Publication 547	Casualties, Disasters, and Thefts
Publication 550	Investment Income and Expenses (Including Capital Gains and Losses)
Publication 552	Recordkeeping for Individuals,
Publication 553	Highlights of 2004 Tax Changes
Publication 554	Older Americans' Tax Guide
Publication 555	Community Property
Publication 556	Examination of Returns, Appeal Rights, and Claims for Refund
Publication 557	Tax-Exempt Status for Your Organization
Publication 559	Survivors, Executors and Administrators
Publication 564	Mutual Fund Distributions
Publication 570	Tax Guide for Individuals With Income from U.S. Possessions
Publication 571	Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations
Publication 575	Pension and Annuity Income
Publication 583	Starting a Business and Keeping Records
Publication 587	Business Use of Your Home (Including Use by Day-Care Providers)
Publication 590	Individual Retirement Arrangements (IRAs)(Including SEP-IRAs and SIMPLE IRAs)
Publication 593	Tax Highlights for U.S. Citizens and Residents Going Abroad
Publication 595	Tax Highlights for Commercial Fishermen
Publication 596	Earned Income Credit
Publication 598	Tax on Unrelated Business Income of Exempt Organizations
Publication 600	Optional State Sales Tax Tables
Publication 721	Tax Guide to U.S. Civil Service Retirement Benefits
Publication 901	U.S. Tax Treaties
Publication 907	Tax Highlights for Persons With Disabilities
Publication 911	Direct Sellers
Publication 915	Social Security and Equivalent Railroad Retirement Benefits
Publication 919	How Do I Adjust My Tax Withholding?
Publication 925	Passive Activity and At-Risk Rules
Publication 926	Household Employers Tax Guide
Publication 929	Tax Rules for Children and Dependents
Publication 936	Home Mortgage Interest Deduction
Publication 939	General Rule for Pensions and Annuities
Publication 946	How to Depreciate Property
Publication 950	Introduction to Estate and Gift Taxes
Publication 954	Tax Incentives for Empowerment Zones and Other Distressed Communities
Publication 957	Reporting Back Pay and Special Wage Payments to the Social Security Administration
Publication 967	The IRS Will Figure Your Tax
Publication 969	Medical Savings Accounts
Publication 970	Tax Benefits for Higher Education
Publication 1212	List of Original Issue Discount Instruments
Publication 1542	Per Diem Rates
Publication 1544	Reporting Cash Payments of Over $10,000
IRS Information for Individuals