FASB Statement No.138(2000.1) - No.168(2009.6)

Statement No. 168 The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles —a replacement of FASB Statement No. 162 (Issue Date 06/09)
FASB会計基準の文書化と一般に認められた会計原則のヒエラルヒー ――FASB Statement No.162の差し換え(2009年6月)
Statement No. 167 Amendments to FASB Interpretation No. 46(R) (Issue Date 06/09)
FASB解釈指針 No.45(R)の修正(2009年6月)
Statement No. 166 Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 (Issue Date 06/09)
金融資産の移転の会計――FASB Statement No.140の修正――(2009年6月)
Statement No. 165 Subsequent Events (Issue Date 05/09)
Statement No. 164 Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142 (Issue Date 04/09)
非営利事業体のM&A――FASB Statement No.142の修正を含む――(2009年4月)
Statement No. 163 Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60 (Issue Date 05/08)
金融上の保証保険契約の会計――FASB Statenment No.60の解釈指針――(2008年5月)
Statement No. 162 The Hierarchy of Gennerally Accepted Accounting Principles (Issue Date 05/08)
Statement No. 161 Disclosures about Derivative Instruments and Hedging Activities-An Amendment of FASB Statement No. 133 (Issue Date 03/08)
Statement No. 160 Noncontrolling Interests in Consolidated Financial Statements--An Amendment of ARB No. 51 (Issue Date 12/07)
Statement No. 141 (revised 2007) Business Combinations (Issue Date 12/07)
Statement No. 159 The Fair Value Option for Financial Assets and Financial Liabilities-Including an amendment of FASB Statement No. 115 (Issue Date 02/07)
Statement No. 158 Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans-an amendment of FASB Statements No. 87, 88, 106, and 132(R) (Issue Date 09/06)
限定給付年金その他退職後給付制度に関する雇用者の会計――FASBステートメント第87号, 第88号, 第106号, および第132(R)号の修正――(2006年9月)
Statement No. 157 Fair Value Measurements (Issue Date 09/06)
Statement No. 156 Accounting for Servicing of Financial Assets-an amendment of FASB Statement No. 140 (Issue Date 03/06)
Statement No. 155 Accounting for Certain Hybrid Financial Instruments-an amendment of FASB Statements No. 133 and 140 (Issue Date 02/06)
Statement No. 154 Accounting Changes and Error Corrections-a replacement of APB Opinion No. 20 and FASB Statement No. 3 (Issue Date 05/05)
Statement No. 123 (revised 2004) Share-Based Payment (Issue Date 12/04)
Statement No. 153 Exchanges of Nonmonetary Assets-an amendment of APB Opinion No. 29 (Issue Date 12/04)
Statement No. 152 Accounting for Real Estate Time-Sharing Transactions-an amendment of FASB Statements No. 66 and 67 (Issue Date 12/04)
Statement No. 151 Inventory Costs-an amendment of ARB No. 43, Chapter 4 (Issue Date 11/04)
Statement No. 132 (revised 2003) Employers' Disclosures about Pensions and Other Postretirement Benefits-an amendment of FASB Statements No. 87, 88, and 106 (Issue Date 12/03)
Statement No. 150 Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity (Issue Date 5/03)
Statement No. 149 Amendment of Statement 133 on Derivative Instruments and Hedging Activities (Issue Date 4/03)
Statement No. 148 Accounting for Stock-Based Compensation-Transition and Disclosure-an amendment of FASB Statement No. 123 (Issue Date 12/02)
Statement No. 147 Acquisitions of Certain Financial Institutions-an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9 (Issue Date 10/02)
Statement No. 146 Accounting for Costs Associated with Exit or Disposal Activities (Issue Date 6/02)
Statement No. 145 Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections (Issue Date 4/02)
Statement No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets (Issue Date 8/01)
Statement No. 143 Accounting for Asset Retirement Obligations (Issue Date 6/01)
Statement No. 142 Goodwill and Other Intangible Assets (Issue Date 6/01)
Statement No. 141 (revised 2007) Business Combinations (Issue Date 12/07)
Statement No. 141 Business Combinations (Issue Date 6/01)
Statement No. 140 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125 (Issue Date 9/00)
Statement No. 139 Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121 (Issue Date 6/00)
Statement No. 138 Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133 (Issue Date 6/00)