1 Disclosure of Foreign Currency Tr

1 Disclosure of Foreign Currency Translation Information
2 Accounting for Research and Development Costs
3 Reporting Accounting Changes in Interim Financial Statements-an amendment of APB Opinion No. 28
4 Reporting Gains and Losses from Extinguishment of Debt-an amendment of APB Opinion No. 30
5 Accounting for Contingencies
6 Classification of Short-Term Obligations Expected to Be Refinanced-an amendment of ARB No. 43, Chapter 3A
7 Accounting and Reporting by Development Stage Enterprises
8 Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
9 Accounting for Income Taxes: Oil and Gas Producing Companies-an amendment of APB Opinions No. 11 and 23
10 Extension of "Grandfather" Provisions for Business Combinations-an amendment of APB Opinion No. 16
11 Accounting for Contingencies: Transition Method-an amendment of FASB Statement No. 5
12 Accounting for Certain Marketable Securities
13 Accounting for Leases
14 Financial Reporting for Segments of a Business Enterprise
15 Accounting by Debtors and Creditors for Troubled Debt Restructurings
16 Prior Period Adjustments
17 Accounting for Leases: Initial Direct Costs-an amendment of FASB Statement No. 13
18 Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements-an amendment of FASB Statement No. 14
19 Financial Accounting and Reporting by Oil and Gas Producing Companies
20 Accounting for Forward Exchange Contracts-an amendment of FASB Statement No. 8
21 Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises-an amendment of APB Opinion No. 15 and FASB Statement No. 14
22 Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt-an amendment of FASB Statement No. 13
23 Inception of the Lease-an amendment of FASB Statement No. 13
24 Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report-an amendment of FASB Statement No. 14
25 Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies-an amendment of FASB Statement No. 19
26 Profit Recognition on Sales-Type Leases of Real Estate-an amendment of FASB Statement No. 13
27 Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases-an amendment of FASB Statement No. 13
28 Accounting for Sales with Leasebacks-an amendment of FASB Statement No. 13
29 Determining Contingent Rentals-an amendment of FASB Statement No. 13
30 Disclosure of Information about Major Customers-an amendment of FASB Statement No. 14
31 Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
32 Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters-an amendment of APB Opinion No. 20
33 Financial Reporting and Changing Prices
34 Capitalization of Interest Cost
35 Accounting and Reporting by Defined Benefit Pension Plans
36 Disclosure of Pension Information-an amendment of APB Opinion No. 8
37 Balance Sheet Classification of Deferred Income Taxes-an amendment of APB Opinion No. 11
38 Accounting for Preacquisition Contingencies of Purchased Enterprises-an amendment of APB Opinion No. 16
39 Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas-a supplement to FASB Statement No. 33

40 Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber-a supplement to FASB Statement No. 33
41 Financial Reporting and Changing Prices: Specialized Assets-Income- Producing Real Estate-a supplement to FASB Statement No. 33
42 Determining Materiality for Capitalization of Interest Cost-an amendment of FASB Statement No. 34
43 Accounting for Compensated Absences
44 Accounting for Intangible Assets of Motor Carriers-an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
45 Accounting for Franchise Fee Revenue
46 Financial Reporting and Changing Prices: Motion Picture Films
47 Disclosure of Long-Term Obligations
48 Revenue Recognition When Right of Return Exists
49 Accounting for Product Financing Arrangements
50 Financial Reporting in the Record and Music Industry
51 Financial Reporting by Cable Television Companies
52 Foreign Currency Translation
53 Financial Reporting by Producers and Distributors of Motion Picture Films
54 Financial Reporting and Changing Prices: Investment Companies-an amendment of FASB Statement No. 33
55 Determining whether a Convertible Security is a Common Stock Equivalentan amendment of APB Opinion No. 15
56 Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20-an amendment of FASB Statement No. 32
57 Related Party Disclosures
58 Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method-an amendment of FASB Statement No. 34
59 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units-an amendment of FASB Statement No. 35
60 Accounting and Reporting by Insurance Enterprises
61 Accounting for Title Plant
62 Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants-an amendment of FASB Statement No. 34
63 Financial Reporting by Broadcasters
64 Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements-an amendment of FASB Statement No. 4
65 Accounting for Certain Mortgage Banking Activities
66 Accounting for Sales of Real Estate
67 Accounting for Costs and Initial Rental Operations of Real Estate Projects
68 Research and Development Arrangements
69 Disclosures about Oil and Gas Producing Activities-an amendment of FASB Statements 19, 25, 33, and 39
70 Financial Reporting and Changing Prices: Foreign Currency Translation-an amendment of FASB Statement No. 33
71 Accounting for the Effects of Certain Types of Regulation
72 Accounting for Certain Acquisitions of Banking or Thrift Institutions-an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
73 Reporting a Change in Accounting for Railroad Track Structures-an amendment of APB Opinion No. 20
74 Accounting for Special Termination Benefits Paid to Employees
75 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units-an amendment of FASB Statement No. 35
76 Extinguishment of Debt-an amendment of APB Opinion No. 26
77 Reporting by Transferors for Transfers of Receivables with Recourse
78 Classification of Obligations That Are Callable by the Creditor-an amendment of ARB No. 43, Chapter 3A
79 Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises-an amendment of APB Opinion No. 16
80 Accounting for Futures Contracts
81 Disclosure of Postretirement Health Care and Life Insurance Benefits
82 Financial Reporting and Changing Prices: Elimination of Certain Disclosures-an amendment of FASB Statement No. 33
83 Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20-an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10
84 Induced Conversions of Convertible Debt-an amendment of APB Opinion No.26
85 Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent-an amendment of APB Opinion No. 15
86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
87 Employers' Accounting for Pensions
88 Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
89 Financial Reporting and Changing Prices
90 Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs-an amendment of FASB Statement No. 71
91 Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases-an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17
92 Regulated Enterprises-Accounting for Phase-in Plans-an amendment of FASB Statement No. 71
93 Recognition of Depreciation by Not-for-Profit Organizations
94 Consolidation of All Majority-owned Subsidiaries-an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 4 Chapter 12
95 Statement of Cash Flows
96 Accounting for Income Taxes
97 Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
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-an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
99 Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations-an amendment of FASB Statement No. 93
100 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96
101 Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
102 Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale-an amendment of FASB Statement No. 95
103 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96
104 Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions-an amen

Hasil (Bahasa Indonesia) 1:

1 pengungkapan informasi terjemahan mata uang asing2 akuntansi untuk penelitian dan biaya pengembangan3 pelaporan akuntansi perubahan dalam keuangan Interim pernyataan-an amandemen APB pendapat No. 284 laporan keuntungan dan kerugian dari Extinguishment utang-an amandemen APB pendapat No. 305 akuntansi untuk kontinjensi6 klasifikasi kewajiban jangka pendek yang diharapkan akan Refinanced-an amandemen ARB No. 43, Bab 3A7 akuntansi dan pelaporan oleh tahap pengembangan usaha8 akuntansi untuk terjemahan transaksi Valuta Asing dan laporan keuangan Valuta Asing9 akuntansi untuk pajak pendapatan: minyak dan Gas memproduksi perusahaan-an amandemen APB pendapat No. 11 dan 2310 ekstensi "Kakeknya" ketentuan untuk bisnis kombinasi-an amandemen APB pendapat No. 1611 akuntansi untuk kontinjensi: transisi metode-an amandemen FASB pernyataan No. 512 akuntansi untuk tertentu surat berharga13 akuntansi untuk sewaPelaporan keuangan 14 untuk segmen usaha15 akuntansi oleh debitur dan kreditor untuk restrukturisasi bermasalah utang16 sebelum periode penyesuaian17 akuntansi untuk sewa: awal langsung biaya-an amandemen FASB pernyataan No. 1318 laporan keuangan untuk segmen usaha: keuangan Interim pernyataan-an amandemen FASB pernyataan No. 1419 akuntansi keuangan dan pelaporan oleh perusahaan memproduksi Gas dan minyak20 akuntansi untuk maju asing kontrak-an amandemen FASB pernyataan No. 821 suspensi pelaporan pendapatan per saham dan informasi segmen oleh non-publik perusahaan-an amandemen APB pendapat No. 15 dan FASB pernyataan No. 1422 perubahan dalam ketentuan-ketentuan dari kontrak Perjanjian dihasilkan dari Refundings dari bebas pajak utang-an amandemen FASB pernyataan No. 1323 lahirnya sewa-an amandemen FASB pernyataan No. 1324 laporan segmen informasi dalam keuangan pernyataan bahwa disajikan dalam keuangan perusahaan lain laporan-an amandemen FASB pernyataan No. 1425 suspensi akuntansi persyaratan tertentu untuk minyak dan Gas memproduksi perusahaan-an amandemen FASB pernyataan No. 19Pengakuan keuntungan 26 pada penjualan-jenis sewa Real estat-amandemen FASB pernyataan No. 1327 klasifikasi perpanjangan atau ekstensi yang sudah ada penjualan-jenis atau pembiayaan langsung sewa-an amandemen FASB pernyataan No. 1328 akuntansi untuk penjualan dengan Leasebacks-an amandemen FASB pernyataan No. 1329 menentukan kontingen Rentals-an amandemen FASB pernyataan No. 1330 pengungkapan informasi tentang pelanggan utama-an amandemen FASB pernyataan No. 1431 akuntansi untuk pajak manfaat yang berhubungan dengan Inggris Raya undang-undang pajak mengenai bantuan saham32 khusus akuntansi dan pelaporan prinsip-prinsip dan praktek-praktek dalam pernyataan posisi AICPA dan panduan tentang akuntansi dan audit hal-an perubahan APB pendapat No. 2033 Financial Reporting and Changing Prices34 Capitalization of Interest Cost35 Accounting and Reporting by Defined Benefit Pension Plans36 Disclosure of Pension Information-an amendment of APB Opinion No. 837 Balance Sheet Classification of Deferred Income Taxes-an amendment of APB Opinion No. 1138 Accounting for Preacquisition Contingencies of Purchased Enterprises-an amendment of APB Opinion No. 1639 Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas-a supplement to FASB Statement No. 3340 Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber-a supplement to FASB Statement No. 3341 Financial Reporting and Changing Prices: Specialized Assets-Income- Producing Real Estate-a supplement to FASB Statement No. 3342 Determining Materiality for Capitalization of Interest Cost-an amendment of FASB Statement No. 3443 Accounting for Compensated Absences44 Accounting for Intangible Assets of Motor Carriers-an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 3045 Accounting for Franchise Fee Revenue46 Financial Reporting and Changing Prices: Motion Picture Films47 Disclosure of Long-Term Obligations48 Revenue Recognition When Right of Return Exists49 Accounting for Product Financing Arrangements50 Financial Reporting in the Record and Music Industry51 Financial Reporting by Cable Television Companies52 Foreign Currency Translation53 Financial Reporting by Producers and Distributors of Motion Picture Films54 Financial Reporting and Changing Prices: Investment Companies-an amendment of FASB Statement No. 3355 Determining whether a Convertible Security is a Common Stock Equivalentan amendment of APB Opinion No. 1556 Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20-an amendment of FASB Statement No. 3257 Related Party Disclosures58 Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method-an amendment of FASB Statement No. 3459 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units-an amendment of FASB Statement No. 3560 Accounting and Reporting by Insurance Enterprises61 Accounting for Title Plant62 Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants-an amendment of FASB Statement No. 3463 Financial Reporting by Broadcasters64 Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements-an amendment of FASB Statement No. 465 Accounting for Certain Mortgage Banking Activities66 Accounting for Sales of Real Estate67 Accounting for Costs and Initial Rental Operations of Real Estate Projects68 Research and Development Arrangements69 Disclosures about Oil and Gas Producing Activities-an amendment of FASB Statements 19, 25, 33, and 3970 Financial Reporting and Changing Prices: Foreign Currency Translation-an amendment of FASB Statement No. 3371 Accounting for the Effects of Certain Types of Regulation72 Accounting for Certain Acquisitions of Banking or Thrift Institutions-an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 973 Reporting a Change in Accounting for Railroad Track Structures-an amendment of APB Opinion No. 2074 Accounting for Special Termination Benefits Paid to Employees75 Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units-an amendment of FASB Statement No. 3576 Extinguishment of Debt-an amendment of APB Opinion No. 2677 Reporting by Transferors for Transfers of Receivables with Recourse78 Classification of Obligations That Are Callable by the Creditor-an amendment of ARB No. 43, Chapter 3A79 Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises-an amendment of APB Opinion No. 1680 Accounting for Futures Contracts81 Disclosure of Postretirement Health Care and Life Insurance Benefits82 Financial Reporting and Changing Prices: Elimination of Certain Disclosures-an amendment of FASB Statement No. 3383 penunjukan panduan AICPA dan pernyataan dari posisi akuntansi oleh broker dan dealer dalam sekuritas, karyawan manfaat rencana dan oleh bank sebagai Preferable untuk tujuan menerapkan APB pendapat 20-an amandemen FASB pernyataan No. 32 dan APB pendapat No. 30 dan pembatalan FASB interpretasi No. 1084 diinduksi konversi dari Convertible utang-an amandemen APB pendapat No.2685 hasil tes untuk menentukan keamanan Convertible Apakah saham biasa setara-an amandemen APB pendapat No. 1586 akuntansi untuk biaya perangkat lunak komputer untuk dijual, disewakan, atau jika tidak dipasarkan87 majikan akuntansi untuk pensiun88 majikan akuntansi untuk pemukiman dan Curtailments didefinisikan manfaat pensiun rencana dan penghentian manfaat89 pelaporan keuangan dan mengubah harga90 diatur perusahaan-akuntansi untuk Abandonments dan Disallowances tanaman biaya-an amandemen FASB pernyataan No. 7191 akuntansi untuk biaya tidak dapat dikembalikan dan biaya yang berkaitan dengan Originating atau memperoleh pinjaman dan awal langsung biaya sewa-an amandemen FASB pernyataan No. 13, 60, dan 65 dan pembatalan FASB pernyataan No. 1792 diatur perusahaan-akuntansi untuk fase-dalam rencana-an amandemen FASB pernyataan No. 7193 pengakuan depresiasi oleh organisasi Nir-laba94 konsolidasi semua mayoritas dimiliki anak perusahaan-an amandemen ARB No. 51, dengan amandemen terkait APB pendapat No. 18 dan ARB No. 4 Pasal 1295 Statement of Cash Flows96 Accounting for Income Taxes97 Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments98 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-an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-1199 Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations-an amendment of FASB Statement No. 93100 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96101 Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71102 Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale-an amendment of FASB Statement No. 95103 Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96-an amendment of FASB Statement No. 96104 Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions-an amen

Hasil (Bahasa Indonesia) 2:

1 Pengungkapan Valuta Asing Informasi Translation
2 Akuntansi Penelitian dan Pengembangan Biaya
3 Perubahan Akuntansi Pelaporan di Laporan-an Keuangan Interim perubahan APB Opinion No. 28
4 Keuntungan Pelaporan dan Kerugian dari pelunasan Utang-perubahan dari APB Opinion No. 30
5 Akuntansi Kontinjensi
6 Klasifikasi Kewajiban Jangka Pendek Diharapkan dibiayai kembali-perubahan dari ARB No. 43, Bab 3A
7 Akuntansi dan Pelaporan Pembangunan Tahap Enterprises
8 Akuntansi Penjabaran Transaksi Mata Uang Asing dan Laporan Keuangan Mata Uang Asing
9 Akuntansi Gas Memproduksi Perusahaan-an Minyak dan perubahan APB Pendapat No. 11 dan 23: Pajak Penghasilan
10 Perpanjangan "Kakek" Ketentuan Kombinasi-Bisnis perubahan APB Opinion No. 16
11 Akuntansi Kontinjensi: Metode-an Transisi perubahan FASB Pernyataan No. 5
12 Akuntansi Tertentu Surat Berharga
13 Akuntansi Sewa
14 Pelaporan Keuangan Segmen dari Badan Usaha
15 Akuntansi oleh Debitur dan Kreditur Restrukturisasi Hutang Piutang Bermasalah
16 Penyesuaian Periode Sebelum
17 Akuntansi Sewa Guna Usaha: Biaya-an Langsung awal perubahan FASB Pernyataan No. 13
18 Pelaporan Keuangan Segmen dari Badan Usaha: Laporan-an Keuangan Interim perubahan FASB Statement No. 14
19 Akuntansi Keuangan dan Pelaporan oleh Memproduksi Perusahaan Minyak dan Gas
20 Akuntansi Teruskan Bursa Kontrak-perubahan dari FASB Statement No . 8
21 Penangguhan Pelaporan Laba per Saham dan Informasi Segmen oleh Non publik Usaha-perubahan dari APB Opinion No. 15 dan FASB Statement No. 14
22 Perubahan Ketentuan Perjanjian Sewa Akibat Refundings Pajak-Bebaskan Utang-an perubahan FASB Statement No. 13
23 Inception dari sewa-perubahan dari FASB Statement No. 13
24 Pelaporan Informasi Segmen dalam Laporan Keuangan yang disajikan dalam Laporan lain-an Keuangan Enterprise perubahan FASB Statement No. 14
25 Suspensi Akuntansi Tertentu Persyaratan untuk Minyak dan Gas Perusahaan-an Memproduksi perubahan FASB Statement No. 19
26 Laba Pengakuan Penjualan-Type Sewa Real Estate-perubahan dari FASB Statement No. 13
27 Klasifikasi Renewals atau Extensions Perbendaharaan Penjualan-Type atau Pembiayaan Langsung Sewa-perubahan dari FASB Statement No. 13
28 Akuntansi Penjualan dengan Leasebacks-perubahan dari FASB Statement No. 13
29 Menentukan Sewa-an Kontingen perubahan FASB Statement No. 13
30 keterbukaan informasi tentang pelanggan-an Mayor perubahan FASB Pernyataan No. 14
31 Akuntansi Manfaat Pajak Terkait Inggris Pajak Legislasi Mengenai Bursa Bantuan
32 Khusus Akuntansi dan Pelaporan Prinsip dan Praktek di Laporan Posisi AICPA dan Panduan Akuntansi dan Masalah-an Audit perubahan APB Opinion No. 20
33 Pelaporan Keuangan dan Mengubah Harga
34 Kapitalisasi Biaya
35 Akuntansi dan Pelaporan Program Pensiun Manfaat Rencana
36 Pengungkapan Pension Informasi-perubahan dari APB Opinion No. 8
37 Neraca Klasifikasi Lembar Pajak-an Penghasilan Tangguhan perubahan APB Opinion No. 11
38 Akuntansi sebelum diakuisisi Kontinjensi dari Dibeli Usaha-perubahan dari APB Opinion No. 16
39 Pelaporan Keuangan dan Harga Mengubah: Specialized Aset-Pertambangan Minyak dan Gas Bumi-suplemen untuk FASB Statement No. 33 40 Pelaporan Keuangan dan Perubahan Harga: Specialized Aset-Timberlands dan Tumbuh Kayu-suplemen untuk FASB Statement No. 33 41 Pelaporan Keuangan dan Perubahan Harga: Specialized Aset-pencaharian Memproduksi Real Estate-suplemen untuk FASB Statement No. 33 42 Menentukan Materialitas untuk Kapitalisasi Bunga Biaya-perubahan Pernyataan FASB No . 34 43 Akuntansi Kompensasi Absen 44 Akuntansi Aktiva Tidak Berwujud Motor Carriers-perubahan dari Bab 5 dari ARB No. 43 dan interpretasi dari APB Pendapat 17 dan 30 45 Akuntansi Franchise Fee Pendapatan 46 Pelaporan Keuangan dan Harga Mengubah: Motion Picture Film 47 Pengungkapan Kewajiban Jangka Panjang 48 Pengakuan Pendapatan Ketika Hak Kembali Exists 49 Akuntansi Pengaturan Pembiayaan Produk 50 Pelaporan Keuangan dalam Rekam dan Industri Musik 51 Pelaporan Keuangan oleh perusahaan televisi kabel 52 Penjabaran 53 Pelaporan Keuangan oleh Produsen dan Distributor Motion Picture Film 54 Pelaporan Keuangan dan Harga Mengubah: Perusahaan-Investasi perubahan FASB Statement No. 33 55 Menentukan apakah Keamanan Convertible adalah amandemen Saham Biasa Equivalentan dari APB Opinion No. 15 56 Penetapan AICPA Panduan dan Laporan Posisi (SOP ) 81-1 pada Kontraktor Akuntansi dan SOP 81-2 tentang Organisasi Rumah Sakit-Terkait sebagai disukai untuk Tujuan dari Menerapkan APB Opinion 20-an perubahan FASB Statement No. 32 57 Pihak Terkait Pengungkapan 58 Kapitalisasi Biaya dalam Laporan Keuangan Yang Mencakup Investasi dicatat dengan metode-an Ekuitas perubahan FASB Statement No. 34 59 Penundaan Tanggal Efektif Persyaratan Akuntansi Tertentu Untuk Pensiun Negara dan Daerah Pemerintah Unit-perubahan dari FASB Statement No. 35 60 Akuntansi dan Pelaporan Asuransi Usaha 61 Akuntansi Judul Tanaman 62 Kapitalisasi Biaya dalam Situasi Melibatkan Pinjaman tertentu Pajak-Bebaskan dan Hadiah tertentu dan Hibah-perubahan dari FASB Statement No. 34 63 Pelaporan Keuangan oleh Broadcaster 64 Extinguishments Utang Made to Memuaskan Sinking Fund-Persyaratan-an perubahan FASB Statement No. 4 65 Akuntansi Tertentu Mortgage Perbankan Kegiatan 66 Akuntansi Penjualan Real Estate 67 Akuntansi Biaya dan Sewa Operasi Awal Proyek Real Estate 68 Penelitian dan Pengembangan Pengaturan 69 Pengungkapan tentang Minyak dan Gas Memproduksi Kegiatan-amandemen FASB Laporan 19, 25, 33, dan 39 70 Pelaporan Keuangan dan Harga Mengubah: Mata Uang Asing Translation-perubahan dari FASB Statement No. 33 71 Akuntansi Pengaruh Jenis Tertentu Peraturan 72 Akuntansi Akuisisi tertentu Perbankan atau Thrift lembaga- perubahan dari APB Opinion No. 17, interpretasi dari APB Pendapat 16 dan 17, dan perubahan FASB Interpretasi Nomor 9 73 Pelaporan Perubahan Akuntansi untuk Railroad Jalur Struktur-perubahan dari APB Opinion No. 20 74 Akuntansi Khusus Manfaat Pemutusan Dibayar untuk Karyawan 75 Penundaan Tanggal Efektif Persyaratan Akuntansi Tertentu Untuk Pensiun Negara dan Unit-an Pemerintah Daerah perubahan FASB Statement No. 35 76 pelunasan Utang-perubahan dari APB Opinion No. 26 77 Pelaporan oleh Transferors untuk Transfer Piutang dengan Recourse 78 Klasifikasi Kewajiban Yang Callable oleh Kreditur-perubahan atas ARB No. 43, Bab 3A 79 Penghapusan Pengungkapan tertentu Penggabungan Usaha oleh Non publik Usaha-perubahan dari APB Opinion No. 16 80 Akuntansi Futures Kontrak 81 Pengungkapan pasca kerja Kesehatan dan Asuransi Jiwa Manfaat 82 Pelaporan Keuangan dan Harga Mengubah: Penghapusan tertentu Pengungkapan-perubahan dari FASB Statement No. 33 83 Penetapan AICPA Panduan dan Pernyataan Posisi Accounting oleh Broker dan Dealer Efek, oleh Karyawan Rencana Manfaat, dan oleh Bank sebagai disukai untuk Tujuan dari Menerapkan APB Opinion 20-amandemen FASB Statement No. 32 dan APB Opinion No. 30 dan pembatalan dari FASB Interpretasi No. 10 84 Terimbas Konversi Konversi Utang-amandemen APB Opinion No.26 85 Hasil uji Menentukan apakah Keamanan Convertible adalah saham biasa Setara-perubahan dari APB Opinion No. 15 86 Akuntansi Biaya Software Komputer Akan Dijual, sewa, atau Jika Dipasarkan 87 Pengusaha Akuntansi Wisma 88 Pengusaha Akuntansi Permukiman dan kurtailmen dari Program Pensiun Manfaat Rencana dan Pemutusan Manfaat 89 Pelaporan Keuangan dan Harga Mengubah 90 Regulated Usaha-Akuntansi pengabaian dan Disallowances Tanaman Biaya-perubahan dari FASB Statement No. 71 91 Akuntansi tidak dapat dikembalikan Biaya dan Biaya Terkait dengan Berasal atau Memperoleh Pinjaman dan Biaya Langsung awal Sewa-perubahan dari FASB Laporan Nomor 13, 60, dan 65 dan pembatalan dari FASB Statement No. 17 92 Regulated Usaha-Akuntansi Tahap-in Rencana-amandemen dari FASB Statement No. 71 93 Pengakuan Penyusutan oleh Tidak-untuk-Laba Organisasi 94 Konsolidasi Semua Anak-an Mayoritas milik perubahan ARB No. 51, dengan amandemen terkait APB Opinion No. 18 dan ARB No. 4 Bab 12 95 Laporan Arus Kas 96 Akuntansi Pajak Penghasilan 97 Akuntansi dan Pelaporan Asuransi Usaha Tertentu Kontrak Panjang Durasi dan Keuntungan yang direalisasi dan Kerugian dari Penjualan Investasi 98 Akuntansi Sewa Guna Usaha: Transaksi Jual-Sewa Balik Melibatkan Real Estate, Penjualan-Type Sewa Real Estate, Definisi Term Lease, dan Biaya Langsung awal Pembiayaan Langsung Sewa-perubahan dari FASB Laporan Nomor 13, 66, dan 91 dan pembatalan dari FASB Statement No. 26 dan Buletin Teknis No. 79-11 99 Penundaan Tanggal Efektif Pengakuan Penyusutan oleh Tidak-untuk-Laba Organisasi-perubahan dari FASB Statement No. 93 100 Akuntansi Pendapatan Pajak-Penundaan Tanggal Efektif FASB Statement No. 96-an perubahan FASB Statement No . 96 101 Diatur Usaha-Akuntansi untuk Penghentian Penerapan FASB Statement No. 71 102 Laporan Arus Kas-Pembebasan Usaha Tertentu dan Klasifikasi Arus Kas dari Efek Tertentu Acquired untuk Resale-perubahan dari FASB Statement No. 95 103 Akuntansi Penghasilan Pajak-Penundaan Tanggal Efektif FASB Statement No. 96-an perubahan FASB Statement No. 96 104 Laporan Arus Kas Bersih-Pelaporan Penerimaan Kas tertentu dan Pembayaran Kas dan Klasifikasi Arus Kas dari Lindung Nilai Transaksi-an amin