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Generally Accepted Accounting Principles |
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| U.S. GAAP | IFRS, IAS | Accounting Topics |
U.S. GAAP by Topic
A comprehensive source of U.S. GAAP information
with references by topic
International Financial
Reporting Standards (IFRS) |
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International Accounting
Standards (IAS) |
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Sources of U.S. GAAP |
| Assets |
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Inventory Costs |
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Accounting for Inventories (Study Guide) ARB No. 43, Chapter 4 (June, 1953) FASB Statement No. 151 (An amendment of ARB No. 43, Chapter 4, November 2004) |
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Investments in Debt and
Equity Securities |
| FASB
Statement No. 115 (May 1993) |
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Impairment of Long-Lived Assets
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FASB
Statement No. 144 (August 2001) |
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Impairment of a Loan |
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FASB
Statement No. 114 (May 1993) |
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Exchanges of Nonmonetary
Assets |
| APB
Opinion No. 29 (May 1973) FASB Statement No. 153 (An amendment of APB Opinion No. 29, December 2004) |
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Capitalization
of Interest Cost |
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FASB
Statement No. 34 (October 1979) |
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Derivative Instruments and
Hedging Activities |
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FASB
Statement No. 133 (June 1998) FASB Statement No. 138 (Amendment of Statement 133, June 2000) FASB Statement No. 149 (Amendment of Statement 133, April 2003) |
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Goodwill and Other
Intangible Assets |
| FASB Statement No. 142 (June 2001) |
| Liabilities |
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Contingencies |
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FASB
Statement No. 5 (March 1975) |
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Compensated
Absences |
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FASB Statement No. 43 (November 1980) |
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Convertible Debt |
| APB
Opinion No. 14 (March 1969) |
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Derivative Instruments and
Hedging Activities |
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FASB
Statement No. 133 (June 1998) FASB Statement No. 138 (Amendment of Statement 133, June 2000) FASB Statement No. 149 (Amendment of Statement 133, April 2003) |
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Debt Restructuring |
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FASB
Statement No. 15 (March 1977) |
| Stockholders' Equity |
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Stockholders'
Equity |
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FASB
Statement No. 129 (March 1975) |
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Treasury Stock |
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APB Opinion No. 6 (October 1965) |
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Stock
Dividends and Stock Splits |
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ARB
No. 43, Chapter 7B (June 1953) |
| Income Statement |
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Earnings Per Share |
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FASB
Statement No. 128 (February 1997) |
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Accounting for
Income Taxes |
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FASB
Statement No. 109 (February 1992) |
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Stock-Based Compensation
(Share-Based Payment) |
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FASB Statement No. 123 (Issued October 1995,
Revised December 2004) |
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Discontinued Operations |
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FASB
Statement No. 144 (August 2001) |
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Extraordinary Items |
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APB
Opinion No. 30 (June 1973) |
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Comprehensive Income |
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FASB
Statement No. 130 (June 1997) |
| Statement of Cash Flows |
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Statement of Cash Flows |
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FASB
Statement No. 95 (November 1987) |
| Consolidated Financial Statements |
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Consolidation |
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ARB No. 51 (August
1959) SFAS No. 94 (October 1987) |
| General |
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Interim Financial Reporting |
| APB
Opinion No. 28 (May 1973) |
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Business Combinations |
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FASB
Statement No. 141 (June 2001) |
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Accounting
Changes and Error Corrections |
| FASB
Statement No. 154 (A
replacement of APB Opinion No. 20 and FASB Statement No. 3, May 2005) |
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| Accounting Research Bulletins (ARB) |
| Accounting Research Bulletins (ARB)
No. 43: Restatement and Revision of Accounting Research Bulletins (June
1953)
No. 44: Declining-Balance Depreciation (October 1954)--> ARB No. 44: superseded by revised version of ARB No. 44 (July 1958)
No. 44 (Revised): Declining-balance Depreciation (July 1958)--> ARB No. 44 (Revised): superseded by SFAS No. 96 (December 1987)
No. 45: Long-Term Construction-Type Contracts (October 1955)
No. 46: Discontinuance of Dating Earned Surplus (February 1956)
No. 47: Accounting for Costs of Pension Plans (September 1956)--> ARB No. 47: superseded by APB Opinion No. 8 (November 1966) --> APB Opinion No. 8: superseded by SFAS No. 87 (December 1985)
No. 48: Business Combinations (January 1957)--> ARB No. 48: superseded by APB Opinion No. 16 (August 1970) --> APB Opinion No. 16: superseded by SFAS No. 141 (June 2001)
No. 49: Earnings per Share (April 1958)--> ARB No. 49: superseded by APB Opinion No. 9 (December 1966) --> APB Opinion No. 9 (Section II, EPS portion): superseded by SFAS No. 128 (February 1997)
No. 50: Contingencies (October 1958)--> ARB No. 50: superseded by SFAS No. 5 (March 1975)
No. 51: Consolidated Financial Statements (August 1959) |
| Accounting Principles Board (APB) Opinions |
| Opinion | Issued | Title and Key Topics |
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APB Opinion No. 1 |
November 1962 |
New Depreciation Guidelines and Rules (Superseded by SFAS No. 96, December 1987) |
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APB Opinion No. 2 |
December 1962 |
Accounting for the Investment Credit |
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APB Opinion No. 3 |
October 1963 |
The
Statement of Source and Application of Funds (Superseded by APB Opinion No. 19, March 1971) |
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APB Opinion No. 4 |
March 1964 |
Accounting for the Investment Credit
(Amendment of APB Opinion No. 2) |
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APB Opinion No. 5 |
September
1964 |
Reporting
of Leases in Financial Statements of Lessee (Superseded by SFAS No. 13, November 1976) |
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APB Opinion No. 6 |
October 1965 |
Status of Accounting Research
Bulletins (Amendment of ARB No. 43) |
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APB Opinion No. 7 |
May 1966 |
Accounting for Leases in Financial
Statements of Lessors (Superseded by SFAS No. 13, November 1976) |
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APB Opinion No. 8 |
November 1966 |
Accounting for the Cost of Pension
Plans (Superseded by SFAS No. 87, December 1985) |
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APB Opinion No. 9 |
December 1966 |
Reporting the Results of Operations |
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APB Opinion No. 10 |
December 1966 |
Omnibus Opinion (Consolidated Financial Statements, Poolings of Interest, Convertible Debt and Debt Issued with Stock Warrants Installment Method of Accounting ) |
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APB Opinion No. 11 |
December 1967 |
Accounting for Income Taxes (Superseded by SFAS No. 96, December 1987) |
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APB Opinion No. 12 |
December 1967 |
Omnibus Opinion |
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APB Opinion No. 13 |
March 1969 |
Amending Paragraph 6 of APB Opinion No. 9, Application to Commercial Banks |
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APB Opinion No. 14 |
March 1969 |
Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants |
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APB Opinion No. 15 |
May 1969 |
Earnings per
Share (Superseded by SFAS No. 128, February 1997) |
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APB Opinion No. 16 |
August 1970 |
Business Combinations (Superseded by SFAS No. 141, June 2001) |
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APB Opinion No. 17 |
August 1970 |
Intangible Assets (Superseded by SFAS No. 142, June 2001) |
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APB Opinion No. 18 |
March 1971 |
The Equity Method of Accounting for Investments in Common Stock |
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APB Opinion No. 19 |
March 1971 |
Reporting Changes in Financial
Position (Superseded by SFAS No. 95, November 1987) |
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APB Opinion No. 20 |
July 1971 |
Accounting Changes (Superseded by SFAS No. 154, May 2005) |
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APB Opinion No. 21 |
August 1971 |
Interest on Receivables and Payables |
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APB Opinion No. 22 |
April 1972 |
Disclosure of Accounting Policies |
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APB Opinion No. 23 |
April 1972 |
Accounting for Income Taxes
-
Special Areas (Amended by SFAS No. 96, December 1987 and SFAS No. 109, February 1992) |
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APB Opinion No. 24 |
April 1972 |
Accounting for Income Taxes -
Investments in Common Stock
Accounted for by the Equity Method (Superseded by SFAS No. 96, December 1987) |
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APB Opinion No. 25 |
October 1972 |
Accounting for Stock Issued to
Employees
(Superseded by SFAS No. 123 (Revised), December 2004) |
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APB Opinion No. 26 |
October 1972 |
Early Extinguishment of Debt |
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APB Opinion No. 27 |
November 1972 |
Accounting for Lease Transactions by
Manufacturer or Dealer Lessors (Superseded by SFAS No. 13, November 1976) |
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APB Opinion No. 28 |
May 1973 |
Interim Financial Reporting |
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APB Opinion No. 29 |
May 1973 |
Accounting for Nonmonetary
Transactions (Amended by SFAS No. 153, December 2004) |
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APB Opinion No. 30 |
June 1973 |
Reporting the Results of Operations Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions |
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APB Opinion No. 31 |
June 1973 |
Disclosure of Lease Commitments by
Lessees (Superseded by SFAS No. 13, November 1976) |
| Statements of Financial Accounting Concepts (SFAC) | ||||||||||||||||||||||||
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FASB Concept Statements Summary |
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FASB Statements of Financial
Accounting Standards (SFAS) |
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