Mergers and Acquisitions—Including an amendment of FASB Statement No. 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. Elimination of Certain Disclosures—an amendment of FASB Statement No.

Foreign Currency Translation—an amendment of FASB Statement No. Investment Companies—an amendment of FASB Statement No. Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. Interim Financial Statements—an amendment of FASB Statement No. Initial Direct Costs—an amendment of FASB Statement No.

Transition Method—an amendment of FASB Statement No. Oil and Gas Producing Companies—an amendment of APB Opinions No. Interpretation 48 Superseded Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. Marked Changes— Download the Interpretation section of Interpretation 46 revised December marked to show changes from Interpretation Interpretation 46 Superseded Consolidation of Variable Interest Entities—an interpretation of ARB No.

Superseded FSPs FSP FAS —Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of Superseded Issue Date January 12, Superseded by FSP FASparagraph 2 [Full Text] [Status] FSP FIN —Applicability of FASB Interpretation No. EITF Superseded Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance [Full Text].

EITF Superseded Research and Development Assets Acquired in an Asset Acquisition [Full Text]. EITF Superseded Applicability of AICPA Statement of Position to Certain Arrangements That Include Software Elements [Full Text].

EITF Superseded Seller Accounting for Contingent Consideration [Full Text]. EITF Superseded Transition Guidance for Conforming Changes to Issue No. EITF Superseded Milestone Method of Revenue Recognition [Full Text]. EITF Superseded Accounting for Convertible Debt Instruments That Are Not Subject to the Guidance in Paragraph 12 of APB Opinion No. EITF Superseded Application of the Two-Class Method under FASB Statement No. EITF Superseded Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No.

EITF Superseded Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB Statement No. EITF Superseded How Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement That Is, Gross versus Net Presentation [Full Text]. EITF Superseded Accounting for Purchases of Life Insurance—Determining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No.

EITF Superseded Issuer's Accounting for a Previously Bifurcated Conversion Option in a Convertible Debt Instrument When the Conversion Option No Longer Meets the Bifurcation Criteria in FASB Statement No. EITF Superseded Applicability of the Assessment of a Buyer's Continuing Investment under FASB Statement No. EITF Superseded Accounting for Deferred Compensation and Postretirement Benefit Aspects of Collateral Assignment Split-Dollar Life Insurance Arrangements [Full Text].

EITF Superseded Accounting for Physical Commodity Inventories for Entities within the Scope of the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities [Full Text].

EITF Superseded Accounting for the Conversion of an Instrument That Became Convertible upon the Issuer's Exercise of a Call Option [Full Text]. EITF Superseded Meaning of "Conventional Convertible Debt Instrument" in Issue No.

EITF Superseded Accounting for Rental Costs Incurred during the Construction Period [Full Text]. EITF Superseded The Effect of a Liquidated Damages Clause on a Freestanding Financial Instrument Subject to Issue No. EITF Superseded Accounting for Early Retirement or Postemployment Programs with Specific Features Such As Terms Specified in Altersteilzeit Early Retirement Arrangements [Full Text].

EITF Superseded Determining the Amortization Period for Leasehold Improvements Purchased after Lease Inception or Acquired in a Business Combination [Full Text]. EITF Superseded Accounting for Modifications to Conversion Options Embedded in Debt Instruments and Related Issues Status: Superseded by Issue No. EITF Superseded Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature [Full Text].

EITF Superseded Accounting for Preexisting Relationships between the Parties to a Business Combination [Full Text]. EITF Superseded Whether Mineral Rights Are Tangible or Intangible Assets [Full Text].

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EITF Superseded Mining Assets: Impairment and Business Combinations [Full Text]. EITF Superseded Allocation of Goodwill to Reporting Units for a Mining Enterprise [Full Text]. EITF Superseded Determining Whether a General Partner, or the General Partners as a Group, Controls a Limited Partnership or Similar Entity When the Limited Partners Have Certain Rights [Full Text]. EITF Superseded Accounting for Stripping Costs Incurred during Production in the Mining Industry [Full Text].

EITF Superseded Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity [Full Text]. EITF Superseded The Effect of Contingently Convertible Instruments on Diluted Earnings per Share [Full Text].

EITF Superseded Accounting for Suspended Well Costs Status: Resolved by FSP FAS EITF Superseded Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds [Full Text].

EITF Superseded Accounting in a Business Combination for Deferred Postcontract Customer Support Revenue of a Software Vendor Status: EITF Superseded Determining Whether Equity-Based Compensation Awards Are Participating Securities [Full Text]. EITF Superseded Accounting for Purchases and Sales of Inventory with the Same Counterparty [Full Text].

EITF Superseded The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments Status: EITF Superseded Accounting for the Transfer to the Japanese Government of the Substitutional Portion of Employee Pension Fund Liabilities [Full Text]. EITF Superseded Applicability of Topic No. D to Claims-Made Insurance Policies Status: Codified in Issue No. EITF Superseded Determining the Classification and Benefit Attribution Method for a "Cash Balance" Pension Plan [Full Text].

EITF Superseded Applicability of AICPA Statement of Position to Non-Software Deliverables in an Arrangement Containing More-Than-Incidental Software [Full Text]. EITF Superseded Participating Securities and the Two-Class Method under FASB Statement No. EITF Superseded Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Instrument That Permits or Requires the Conversion Spread to Be Settled in Stock Instrument C of Issue No.

EITF Superseded Accounting for Claims-Made Insurance and Retroactive Insurance Contracts by the Insured Entity [Full Text]. EITF Superseded Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No.

EITF Superseded Application of Issue No. EITF Superseded Reporting Realized Gains and Losses on Derivative Instruments That Are Subject to FASB Statement No. EITF Superseded Impact of FASB Interpretation No. EITF Superseded Applying the Conditions in Paragraph 42 of FASB Statement No.

EITF Superseded Participants' Accounting for Emissions Allowances under a "Cap and Trade" Program [Full Text]. EITF Superseded Accounting for Investments in Limited Liability Companies [Full Text]. EITF Superseded Subsequent Accounting for Executory Contracts That Have Been Recognized on an Entity's Balance Sheet [Full Text].

EITF Superseded Not used EITF Superseded When Certain Contracts That Meet the Definition of Financial Instruments Should Be Combined for Accounting Purposes [Full Text]. EITF Superseded Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management Activities [Full Text].

EITF Superseded Determining Whether a Debtor's Modification or Exchange of Debt Instruments Is within the Scope of FASB Statement No. EITF Superseded Definition of "Common Control" in Relation to FASB Statement No. EITF Superseded Classification in the Statement of Cash Flows of Payments Made to Settle an Asset Retirement Obligation within the Scope of FASB Statement No. EITF Superseded Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets [Full Text].

EITF Superseded Accounting for Options Granted to Employees in Unrestricted, Publicly Traded Shares of an Unrelated Entity [Full Text]. EITF Superseded Accounting for Changes That Result in a Transferor Regaining Control of Financial Assets Sold [Full Text].

EITF Superseded Determining Whether a Debtor Is Legally Released as Primary Obligor When the Debtor Becomes Secondarily Liable under the Original Obligation Status: Deemed no longer technically helpful. EITF Superseded Accounting for Reverse Spinoffs [Full Text]. EITF Superseded Permitted Activities of a Qualifying Special-Purpose Entity in Issuing Beneficial Interests under FASB Statement No.

EITF Superseded Deferred Income Tax Considerations in Applying the Goodwill Impairment Test in FASB Statement No. EITF Superseded Whether an Investor Should Apply the Equity Method of Accounting to Investments Other Than Common Stock [Full Text].

EITF Superseded Determining Whether Certain Conversions of Convertible Debt to Equity Securities Are within the Scope of FASB Statement No. EITF Superseded Accounting by a Customer Including a Reseller for Certain Consideration Received from a Vendor [Full Text]. EITF Superseded Recognition of Customer Relationship Intangible Assets Acquired in a Business Combination [Full Text]. EITF Superseded Accounting for Subsequent Investments in an Investee after Suspension of Equity Method Loss Recognition [Full Text].

EITF Superseded Accounting for a Convertible Instrument Granted or Issued to a Nonemployee for Goods or Services or a Combination of Goods or Services and Cash [Full Text]. EITF Superseded Interpretations of APB Opinion No. EITF Superseded Accounting in a Business Combination for Deferred Revenue of an Acquiree [Full Text].

EITF Superseded Accounting for Sales of Fractional Interests in Equipment [Full Text]. EITF Superseded Application of FASB Statement No. EITF Superseded The Meaning of "Indexed to a Company's Own Stock" [Full Text]. EITF Superseded Creditor's Accounting for a Modification or Exchange of Debt Instruments [Full Text].

EITF Superseded Determining Whether an Arrangement Contains a Lease [Full Text]. EITF Superseded Accounting for Consideration Given by a Vendor to a Customer Including a Reseller of the Vendor's Products [Full Text]. EITF Superseded Accounting for the Impact of the Terrorist Attacks of September 11, [Full Text].

Resolved by FAS EITF Superseded The Impact of the Requirements of FASB Statement No. EITF Superseded Income Statement Display of Business Interruption Insurance Recoveries [Full Text]. EITF Superseded Income Statement Characterization of Reimbursements Received for "Out-of-Pocket" Expenses Incurred [Full Text]. EITF Superseded Investor Balance Sheet and Income Statement Display under the Equity Method for Investments in Certain Partnerships and Other Ventures [Full Text].

EITF Superseded Accounting for Web Site Development Costs [Full Text]. EITF Superseded Application of AICPA Statement of Position to Arrangements That Include the Right to Use Software Stored on Another Entity's Hardware [Full Text]. EITF Superseded Majority Owner's Accounting for a Transaction in the Shares of a Consolidated Subsidiary and a Derivative Indexed to the Minority Interest in That Subsidiary [Full Text].

EITF Superseded Determining Whether a Nonmonetary Transaction Is an Exchange of Similar Productive Assets Status: EITF Superseded Accounting for Freestanding Derivative Financial Instruments Indexed to, and Potentially Settled in, the Stock of a Consolidated Subsidiary [Full Text].

EITF Superseded Accounting by a Grantee for an Equity Instrument to Be Received in Conjunction with Providing Goods or Services [Full Text]. EITF Superseded Classification of a Gain or Loss from a Hedge of Debt That Is Extinguished [Full Text].

EITF Superseded Accounting for Shipping and Handling Fees and Costs [Full Text]. EITF Superseded Lessors' Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement No. EITF Superseded Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method Investee [Full Text]. EITF Superseded Determining Whether Equipment Is "Integral Equipment" Subject to FASB Statements No.

EITF Superseded Accounting for Certain Sales Incentives Status: EITF Superseded Classification in the Statement of Cash Flows of the Income Tax Benefit Received by a Company upon Exercise of a Nonqualified Employee Stock Option Status: Nullified by FAS R except for entities within the scope of paragraph 83 of FAS R. EITF Superseded Recognition and Measurement of Employer Payroll Taxes on Employee Stock-Based Compensation [Full Text].

EITF Superseded Measuring the Fair Value of Energy-Related Contracts in Applying Issue No. EITF Superseded Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees [Full Text]. EITF Superseded Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock [Full Text]. EITF Superseded Accounting for Costs Incurred to Acquire or Originate Information for Database Content and Other Collections of Information Status: EITF Superseded Revenue Arrangements with Multiple Deliverables [Full Text].

EITF Superseded Accounting for "Points" and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future [Full Text].

EITF Superseded Issues Related to the Accounting for Stock Compensation under APB Opinion No. Nullified by FAS R except for entities within the scope of paragraph 83 of FAS R [Full Text]. EITF Superseded Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in Rights [Full Text]. EITF Superseded Vendor Income Statement Characterization of Consideration Paid to a Reseller of the Vendor's Products Status: EITF Superseded Recognition by a Seller of Losses on Firmly Committed Executory Contracts [Full Text].

EITF Superseded Accounting for Debt Convertible into the Stock of a Consolidated Subsidiary [Full Text]. EITF Superseded Accounting for Weather Derivatives [Full Text]. EITF Superseded Accounting for Stock Received from the Demutualization of a Mutual Insurance Company [Full Text]. EITF Superseded Accounting for Pre-Production Costs Related to Long-Term Supply Arrangements [Full Text].

EITF Superseded Impact of Acceleration Provision in Grants Made between Initiation and Consummation of a Pooling-of-Interests Business Combination" Status: Nullified by FAS EITF Superseded Accounting for an Accelerated Share Repurchase Program [Full Text]. EITF Superseded Accounting for Transfers of Assets That Are Derivative Instruments but That Are Not Financial Assets [Full Text].

EITF Superseded Effect of Derivative Gains and Losses on the Capitalization of Interest [Full Text]. EITF Superseded Percentage Used to Determine the Amount of Equity Method Losses [Full Text]. EITF Superseded Subsequent Events Caused by Year Status: EITF Superseded Determination of the Measurement Date for the Market Price of Acquirer Securities Issued in a Purchase Business Combination [Full Text].

EITF Superseded Recognition by a Purchaser of Losses on Firmly Committed Executory Contracts [Full Text]. EITF Superseded Accounting for Decreases in Deferred Tax Asset Valuation Allowances Established in a Purchase Business Combination As a Result of a Change in Tax Regulations [Full Text].

EITF Superseded Accounting for Transactions with Elements of Research and Development Arrangements [Full Text]. EITF Superseded Accounting for Advertising Barter Transactions [Full Text]. EITF Superseded Effect on Pooling-of-Interests Accounting of Contracts Indexed to a Company's Own Stock Status: EITF Superseded Reporting Revenue Gross as a Principal versus Net as an Agent [Full Text].

EITF Superseded Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be Held by a Transferor in Securitized Financial Assets [Full Text].

EITF Superseded Valuation of Debt Assumed in a Purchase Business Combination [Full Text]. EITF Superseded Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its Parent Company or Joint Venture Partner [Full Text]. EITF Superseded Determining Whether a Nonmonetary Transaction Involves Receipt of Productive Assets or of a Business [Full Text]. EITF Superseded Accounting by a Joint Venture for Businesses Received at Its Formation [Full Text].

EITF Superseded Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios [Full Text].

EITF Superseded Investor's Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Approval or Veto Rights [Full Text]. EITF Superseded Accounting for Exchanges of Similar Equity Method Investments Status: EITF Superseded Accounting for Transfers of Investments That Are in Substance Real Estate [Full Text].

EITF Superseded Accounting for Contingent Rent [Full Text]. EITF Superseded Accounting for Contracts Involved in Energy Trading and Risk Management Activities Status: EITF Superseded Accounting for Acquired Temporary Differences in Certain Purchase Transactions That Are Not Accounted for as Business Combinations [Full Text]. EITF Superseded Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of the Investee [Full Text].

EITF Superseded Debtor's Accounting for Changes in Line-of-Credit or Revolving-Debt Arrangements [Full Text]. EITF Superseded Structured Notes Acquired for a Specified Investment Strategy [Full Text].

EITF Superseded Implementation Issues in Accounting for Lease Transactions, including Those involving Special-Purpose Entities [Full Text]. EITF Superseded Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations after the Issuance of FASB Statement No. EITF Superseded Deregulation of the Pricing of ElectricityIssues Related to the Application of FASB Statements No.

EITF Superseded Accounting for the Delayed Receipt of Option Shares upon Exercise under APB Opinion No. EITF Superseded Accounting for Hedges of the Foreign Currency Risk Inherent in an Available-for-Sale Marketable Equity Security [Full Text]. EITF Superseded Accounting for Contingent Consideration Issued in a Purchase Business Combination [Full Text].

EITF Superseded Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options or Other Equity Instruments Status: EITF Superseded The Effect of Lessee Involvement in Asset Construction [Full Text]. EITF Superseded Accounting for Internal Costs Relating to Real Estate Property Acquisitions [Full Text]. EITF Superseded Accounting for Increased Share Authorizations in an IRS Section Employee Stock Purchase Plan under APB Opinion No.

EITF Superseded Accounting for Costs Incurred in Connection with a Consulting Contract or an Internal Project That Combines Business Process Reengineering and Information Technology Transformation [Full Text]. EITF Superseded Accounting for Deferred Compensation Arrangements Where Amounts Earned Are Held in a Rabbi Trust and Invested [Full Text].

EITF Superseded Accounting for Contingency Arrangements Based on Security Prices in a Purchase Business Combination [Full Text].

EITF Superseded Sale of Put Options on Issuer's Stock That Require or Permit Cash Settlement Status: EITF Superseded Impairment Recognition When a Nonmonetary Asset Is Exchanged or Is Distributed to Owners and Is Accounted for at the Asset's Recorded Amount Status: EITF Superseded Accounting for Equity Instruments That Are Issued for Consideration Other Than Employee Services under FASB Statement No.

EITF Superseded Accounting for Reorganizations Involving a Non-Pro Rata Split-off of Certain Nonmonetary Assets to Owners Status: EITF Superseded Recognition of Liabilities for Contractual Termination Benefits or Changing Benefit Plan Assumptions in Anticipation of a Business Combination [Full Text]. EITF Superseded Accounting for the Film and Software Costs Associated with Developing Entertainment and Educational Software Products [Full Text].

EITF Superseded Accounting for Deferred Taxes on In-Process Research and Development Activities Acquired in a Purchase Business Combination [Full Text]. EITF Superseded Accounting for a Business Combination When the Issuing Company Has Targeted Stock Status: EITF Superseded Classification of Inventory Markdowns and Other Costs Associated with a Restructuring [Full Text].

EITF Superseded Impact of Certain Transactions on the Held-to-Maturity Classification under FASB Statement No. EITF Superseded Accounting for Forward Contracts and Purchased Options to Acquire Securities Covered by FASB Statement No. EITF Superseded Recognition of Interest Income and Balance Sheet Classification of Structured Notes [Full Text].

EITF Superseded Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock Status: EITF Superseded Accounting for the Costs Associated with Modifying Computer Software for the Year Status: EITF Superseded Accounting for the Effects of Changes in Foreign Currency Exchange Rates on Foreign-Currency-Denominated Available-for-Sale Debt Securities [Full Text]. EITF Superseded Investor's Accounting for an Investee When the Investor Has a Majority of the Voting Interest but the Minority Shareholder or Shareholders Have Certain Approval or Veto Rights [Full Text].

EITF Superseded Revenue Recognition under Long-Term Power Sales Contracts That Contain both Fixed and Variable Pricing Terms [Full Text]. EITF Superseded Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services [Full Text]. EITF Superseded Impact of FASB Statement No. EITF Superseded Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose Entities [Full Text].

1 cedar finance binary options video Superseded Applicability of the Disclosures Required by FASB Statement No.

EITF Superseded The Effect of Financial Instruments Indexed to, and Settled in, a Company's Own Stock on Pooling-of-Interests Accounting for a Subsequent Business Combination Status: EITF Superseded Revenue Recognition on Sales with a Guaranteed Minimum Resale Value [Full Text]. EITF Superseded Determination of What Constitutes a Firm Commitment for Foreign Currency Transactions Proven strategy 5 min binary options Involving a Third Party Status: EITF Superseded Recognition of Liabilities in Connection with a Purchase Business Combination [Full What is fw pips in forex. EITF Superseded Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating Lease [Full Text].

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EITF Superseded Implementation Issues Related to the Treatment of Minority Interests in Certain Real Estate Investment Trusts [Full Text].

EITF Superseded Accounting for Contingent Consideration Paid to the Shareholders of an Acquired Enterprise in a Purchase Business Combination [Full Text].

EITF Superseded Accounting for Tax Effects of Dividends in France in Accordance with FASB Statement No. EITF Superseded Accounting for Tax Credits Related to Dividend Payments in Accordance with FASB Statement No. EITF Superseded Accounting for Derivative Instruments Containing both a Written Option-Based Component and a Forward-Based Component Status: EITF Superseded Pooling of Interests with a Common Interest in a Joint Venture Status: EITF Superseded Classification of Debt Issue Costs in the Statement of Cash Flows [Full Text].

EITF Superseded Recognition of Liabilities in Anticipation of a Business Combination Status: EITF Superseded Recognition of Gain or Loss When a Fasb treatment of stock options Contract Requires a Debt Extinguishment to Occur at a Future Date for a Specified Amount Status: EITF Superseded Accounting for Stock Compensation Arrangements with Employer Loan Features under APB Opinion No. EITF Superseded Accounting for Modifications to an Operating Lease That Do Not Change the Lease Classification [Full Text].

EITF Superseded Accounting and Reporting for a Discontinued Business Segment When the Measurement Date Occurs after the Balance Sheet Date but before the Issuance of Financial Statements Fasb treatment of stock options EITF Superseded Determination of the Measurement Date for the Market Price of Securities Issued in a Purchase Business Combination Status: EITF Superseded Measurement in the Consolidated Financial Statements of a Parent of the Tax Effects Related to the Operations of a Foreign Subsidiary That Receives Tax Credits Related to Dividend Payments [Full Profits in the stock market with charts h.m.

gartley. EITF Superseded Balance Sheet Classification of Borrowings Outstanding under Revolving Credit Agreements That Include both a Subjective Acceleration Clause and a Lock-Box Arrangement [Full Text]. EITF Superseded Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects [Full Text].

Sebi rules and regulations for stock brokers Superseded Treatment of Minority Interests in Certain Real Estate Investment [Full Text]. EITF Superseded Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity including Certain Costs Incurred in a Restructuring Status: EITF Superseded Classification of an Investment in a Mortgage-Backed Interest-Only Certificate as Held-to-Maturity Status: EITF Superseded Determination of What Constitutes All Risks and Rewards and No Significant Unresolved Contingencies in a Sale of Mortgage Loan Servicing Rights under Issue No.

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EITF Superseded Accounting for the Buyout of Compensatory Stock Options Status: Nullified by FIN EITF Superseded Accounting for Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock Status: EITF Superseded Accounting for Conversion of a Loan into a Debt Security in a Debt Restructuring [Full Text]. EITF Superseded Determining a Normal Servicing Fee Rate for the Sale crown currency exchange action group latest news an SBA Loan Status: EITF Superseded Accounting by a Company for the Income Tax Effects of Transactions among or with Its Shareholders under FASB Statement No.

EITF Superseded Accounting for Individual Credit Card Acquisitions [Full Text]. EITF Superseded Plan Assets under FASB Statement No. EITF Superseded Accounting for Regulatory Assets [Full Text]. EITF Superseded Accounting for Environmental Liabilities Status: Incorporated in and effectively nullified by SOP EITF Superseded Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprises [Full Text].

EITF Superseded Uncertainties Related to Income Taxes in a Purchase Business Combination [Full Text]. EITF Superseded Accounting for the Sale and Leaseback of an Asset That Is Leased to Another Party [Full Text]. EITF Superseded Accounting for Dual Currency Bonds Status: EITF Superseded Accounting for Barter Transactions Involving Barter Credits [Full Text].

EITF Superseded Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible Goodwill Resulting from a Retroactive Change in Tax Law [Full Text]. EITF Superseded Effect of a Retroactive Change in Enacted Tax Rates That Is Included in Income from Continuing Operations [Full Text]. EITF Superseded Accounting for Multiple-Year Retrospectively Rated Insurance Contracts by Insurance Enterprises and Other Enterprises [Full Text]. EITF Superseded Recognition of Deferred How to make the most selling weed Assets for a Parent Company's Excess Tax Basis in the Stock of a Subsidiary That Is Accounted for as a Discontinued Operation [Full Text].

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EITF Superseded Measuring Loss Accruals by Transferors for Transfers of Receivables with Recourse [Full Text].

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Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated Stock Held by an Employee Stock Ownership Plan Consideration of the Implications of FASB Statement No. EITF Superseded Accounting for a Change in Functional Currency When an Economy Ceases to Be Considered Highly Inflationary best online broker for shorting stocks Text].

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EITF Superseded Accounting for Estimated Payments in Connection with the Coal Industry Retiree Health Benefit Act of [Full Text]. EITF Superseded Hedging Intercompany Foreign Currency Risks Status: EITF Superseded Debtor's Accounting for Forfeiture of Real Estate Subject to a Nonrecourse Mortgage [Full Text].

EITF Superseded Accounting for Income Tax Benefits from Bad Debts of a Savings and Loan Association Status: EITF Superseded Hedging Foreign Currency Risks with Complex Options and Similar Transactions Status: EITF Superseded Nonmonetary Exchange of Cost-Method Investments [Full Text].

EITF Superseded Revenue Recognition of Long-Term Power Sales Contracts [Full Text]. EITF Superseded Accounting for Pension Benefits Paid by Employers after Insurance Companies Fail to Provide Annuity Benefits [Full Text]. EITF Superseded Revenue and Expense Recognition for Freight Services in Process [Full Text].

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EITF Superseded Earnings-per-Share Treatment of Tax Benefits for Dividends on Stock Held by an Employee Stock Ownership Plan [Full Text]. EITF Superseded Exchanges of Ownership Interests between Entities under Common Control [Full Text]. EITF Superseded Accounting for Certain Events Not Addressed in Issue No. EITF Superseded Accounting for a Reload Stock Option Status: EITF Superseded Capitalization of Costs to Treat Environmental Contamination [Full Text].

EITF Superseded Changes to Fixed Employee Stock Option Plans as a Result of Equity Restructuring Status: EITF Superseded Accounting for a Business Combination Involving a Majority-Owned Investee of a Venture Capital Company Status: EITF Superseded Accounting for Exit and Entrance Fees Incurred in a Conversion from the Savings Association Insurance Fund to the Bank Insurance Fund Status: EITF Superseded Allocating Basis to Individual Assets and Liabilities for Transactions within the Scope of Issue No.

EITF Superseded Accounting for Simultaneous Common Control Mergers [Full Text]. EITF Superseded Unsecured Guarantee by Parent of Subsidiary's Lease Payments in a Sale-Leaseback Transaction [Full Text]. EITF Superseded Impact of Nonsubstantive Lessors, Residual Value Guarantees, and Other Provisions in Leasing Transactions Status: Nullified by FIN 46 and FIN 46 R for entities within the scope of FIN 46 or FIN 46 R [Full Text].

EITF Superseded Accounting for Discontinued Operations Subsequently Retained Status: EITF Superseded Hedging Foreign Currency Risks with Purchased Options Status: Affirmed by FAS ; therefore, no longer necessary. EITF Superseded Effect of a "Removal of Accounts" Provision on the Accounting for a Credit Card Securitization [Full Text]. EITF Superseded Convertible Bonds with Issuer Option to Settle for Cash upon Conversion [Full Text].

EITF Superseded Impact of an Uncollateralized Irrevocable Letter of Credit on a Real Estate Sale-Leaseback Transaction [Full Text]. EITF Superseded Balance Sheet Treatment of a Sale of Mortgage Servicing Rights with a Subservicing Agreement [Full Text].

EITF Superseded Accounting for Gas-Balancing Arrangements [Full Text]. EITF Superseded Accounting by a Pension Plan for Bank Investment Contracts and Guaranteed Investment Contracts Status: Resolved by FAS and SOP EITF Superseded Maximum Maturity Guarantees on Transfers of Receivables with Recourse [Full Text].

EITF Superseded Balance Sheet Presentation of Savings Accounts in Financial Statements of Credit Unions [Full Text]. EITF Superseded Accounting for a Purchased Investment in a Collateralized Mortgage Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate Status: EITF Superseded Sale of Mortgage Loan Servicing Rights Status: EITF Superseded Exchange of Assets or Interest in a Subsidiary for a Noncontrolling Equity Interest in a New Entity Status: EITF Superseded Expense Recognition for Employee Stock Ownership Plans [Full Text].

EITF Superseded Accounting for In-Substance Foreclosures Status: EITF Superseded Sponsor's Recognition of Employee Stock Ownership Plan Debt [Full Text]. EITF Superseded Sponsor's Balance Sheet Classification of Capital Stock with a Put Option Held by an Employee Stock Ownership Plan [Full Text].

EITF Superseded Earnings-per-Share Issues Related to Convertible Preferred Stock Held by an Employee Stock Ownership Plan [Full Text]. EITF Superseded Accounting for the Cost of Asbestos Removal [Full Text]. EITF Superseded Valuation of Repossessed Real Estate [Full Text]. EITF Superseded Accounting for a Modification of Debt Earn money with epinions When the Debtor Is Experiencing Financial Difficulties Status: EITF Superseded Consideration of Executory Costs in Sale-Leaseback Transactions [Full Text].

EITF Superseded Accounting for the Retail Sale of an Extended Warranty Contract in Connection with the Sale of a Product Status: Nullified by FTB EITF Superseded Divestitures of Certain Investment Securities to an Unregulated Commonly Controlled Entity forex mega profit 2.5 FIRREA [Full Text].

EITF Superseded Accounting for a Change in Goodwill Amortization for Business Combinations Initiated Prior to the Effective Date of FASB Statement No. EITF Superseded Accounting for Cross Border Tax Benefit Leases [Full Text]. EITF Superseded Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan [Full Text]. EITF Superseded Rental Concessions Provided by Landlord Status: Resolved by FTB and Issues No. EITF Superseded Classification of Payment Forex trading technical terms glossary to IRS to Retain Fiscal Year [Full Text].

Earn gaia cash cards Superseded Recognition of Insurance Death Benefits [Full Virtual stock market challenge. EITF Superseded Book Value Stock Plans in an Initial Public Offering Status: EITF Superseded Mortgage Swaps Status: Partially nullified and partially resolved by FAS EITF Superseded Put Warrants Status: All consensuses nullified by FASFASand FAS or superseded by Issue No.

EITF Superseded Costs Associated with Lease Modification or Termination Status: Issue 1 resolved by FAS and Issues 2 and 3 nullified by Online forex rates in karachi EITF Superseded Allocation of Recorded Investment When a Loan or Part of a Loan Is Sold [Full Text].

EITF Superseded Transfer of Ownership Interest as Part of Down Payment under FASB Statement No. EITF Superseded Settlement of Fees with Extra Units to a General Partner in a Master Limited Partnership [Full Text].

EITF Superseded Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet When Subsidiary's and Parent's Fiscal Years Differ [Full Text]. EITF Superseded Basis in Leveraged Buyout Transactions [Full Text].

EITF Superseded Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations Status: Partially nullified by FAS and superseded by Issue Bpi stock trade account. EITF Superseded Sales of Future Revenues [Full Text].

EITF Superseded FSLIC-Assisted Acquisitions of Thrifts [Full Text]. EITF Superseded Difference between Initial Investment and Principal Amount of Loans in a Purchased Credit Card Portfolio [Full Text]. EITF Superseded Accounting for the Sale of Property Subject to the Seller's Preexisting Lease [Full Text].

EITF Superseded Securitization of Credit Card and Other Receivable Portfolios [Full Text]. EITF Superseded Lump-Sum Payments under Union Contracts [Full Text]. EITF Superseded Effect of Various Forms of Financing under FASB Statement No.

EITF Superseded Ongoing Accounting and Reporting for a Newly Binary options profitable strategies tactics Liquidating Bank [Full Text]. EITF Superseded Controlling Preferred Stock in a Pooling of Interests Status: EITF Superseded Effect of Unallocated Shares in an Employee Stock Ownership Plan on Accounting for Business Combinations Status: EITF Superseded Deferral Accounting for Cash Securities That Are Used to Hedge Rate or Price Risk Status: EITF Superseded Net Present Value Method of Valuing Speculative Foreign Exchange Contracts Status: EITF Superseded Restructuring of Operations: Implications of SEC Staff Accounting Bulletin No.

EITF Superseded Troubled Debt Restructurings: Interrelationship between FASB Statement No. EITF Superseded Adjustments Relating to Stock Compensation Plans Status: EITF Superseded Sale of an Asset Subject to a Lease and Nonrecourse Financing: EITF Superseded Tax Reform Act of Issues Related to the Alternative Minimum Tax [Full Text].

EITF Superseded Profit Recognition on Sales of Real Estate with Insured Mortgages or Surety Bonds [Full Text]. EITF Superseded Revenue Recognition by Television "Barter" Syndicators [Full Text]. EITF Superseded Allocation of Purchase Price to Assets to Be Sold Status: EITF Superseded Foreign Debt-for-Equity Swaps [Full Text].

EITF Superseded Amortization of Prior Service Cost for a Defined Benefit Plan When There Is a History of Plan Amendments Status: EITF Superseded Effect of a Standstill Agreement on Pooling-of-Interests Accounting Status: EITF Superseded Whether the 90 Percent Test for a Pooling of Interests Is Applied Separately to Each Company or on a Combined Basis Status: EITF Superseded Spinoffs or Other Distributions of Loans Receivable to Shareholders Status: EITF Superseded Use of Zero Coupon Bonds in a Troubled Debt Restructuring [Full Text].

EITF Superseded Substituted Debtors in a Troubled Debt Restructuring [Full Text]. EITF Superseded Offsetting Certificates of Deposit against Test to become a stockbroker Debt Status: Partially resolved by FAS and superseded by Issue No. EITF Superseded Change of Accounting Basis in Master Limited Partnership Transactions [Full Text]. EITF Superseded Prepayments to the Secondary Reserve of the FSLIC [Full Text].

EITF Superseded Book Value Stock Purchase Plans Status: Issues 1 and 2 nullified by FAS R except for entities within the scope of paragraph 83 of FAS R and Issue 3 nullified by SOP EITF Superseded Allocation of Interest to Discontinued Operations [Full Text].

EITF Superseded Sale of Convertible, Adjustable-Rate Mortgages with Contingent Repayment Agreement Status: Resolved by FAS and FAS EITF Superseded Hedging of Foreign Currency Exposure with a Tandem Currency Status: EITF Superseded Poolings of Companies That Do Not Have a Controlling Class of Common Stock Status: EITF Superseded Provision for Deferred Taxes on Increases in Cash Surrender Value of Key-Person Life Insurance Status: EITF Superseded Exchange of Real Estate Involving Boot Status: EITF Superseded Sale of a Short-Term Loan Made under a Long-Term Credit Commitment [Full Text].

EITF Superseded Sale of Put Options on Issuer's Stock Status: EITF Superseded Stock Compensation Issues Related to Market Decline Status: EITF Superseded Sale of Mortgage Servicing Rights with a Subservicing Agreement [Full Text]. EITF Superseded Recognizing Net Operating Loss Carryforwards Status: EITF Superseded Retroactive Wage Adjustments Affecting Medicare Payments Status: EITF Superseded Retroactive Regulations regarding IRC Section Purchase Price Allocations Status: EITF Superseded Income Statement Treatment of Income Tax Benefit for Employee Stock Ownership Plan Dividends Status: EITF Superseded Classifying Demand Notes with Repayment Terms [Full Text].

EITF Superseded Antispeculation Clauses in Real Estate Sales Contracts [Full Text]. EITF Superseded Recognition by Homebuilders of Profit from Sales of Land and Related Construction Contracts [Full Text]. EITF Superseded Sale of Bad-Debt Recovery Rights [Full Text].

EITF Superseded IRC Section and Push-Down Accounting [Full Text]. EITF Superseded Pooling with 10 Percent Cash Payout Determined by Lottery Status: EITF Superseded Recognition of Possible Tax Law Changes Status: EITF Superseded Accounting by Insureds for Claims-Made Insurance Policies Status: EITF Superseded Recognition of Inventory Market Declines at Interim Reporting Dates [Full Text].

EITF Superseded Purchased Research and Development Projects in a Business Combination [Full Text]. EITF Superseded Increasing-Rate Debt [Full Text]. EITF Superseded Carryover of Predecessor Cost in Leveraged Buyout Transactions Status: EITF Superseded Deferred Profit on Sale-Leaseback Transaction with Lessee Guarantee of Residual Value [Full Candlestick stock trading systems reviews. EITF Superseded Debtor's Accounting for a Modification of Debt Highpoint shopping centre opening hours australia day Status: Superseded by Issue and resolved by Interpretation EITF Superseded Change in Accounting for Other Postemployment Benefits Status: EITF Superseded Accounting for Other Postemployment Benefits of an Acquired Company Status: EITF Superseded Application of the AICPA Notice to Practitioners regarding Acquisition, Development, and Construction Arrangements to Acquisition of an Operating Property [Full Text].

EITF Superseded Display of Business Restructuring Provisions in the Income Statement [Full Text]. EITF Superseded Third-Party Establishment of Collateralized Mortgage Obligations Status: Deemed no longer needed due to issuance of FAS and FAS EITF Superseded Offsetting Foreign Currency Swaps [Full Zness forex review. EITF Superseded Using Forward Commitments as a Surrogate for Deferred Rate Setting Status: EITF Superseded Measurement of Excess Contributions to a Defined Contribution Plan or Employee Stock Ownership Plan [Full Text].

EITF Superseded Accounting Implications of Indexed Debt Instruments [Full Text]. EITF Superseded Nonmonetary Transactions: Magnitude of Boot and the Exceptions to the Use of Fair Value Status: EITF Superseded Classification of Obligations When a Violation Is Waived by the Creditor [Full Text]. EITF Superseded Reporting the Tax Implications of a Pooling of a Bank and a Savings and Loan Association Status: Forextime withdrawal Superseded Early Extinguishment of a Subsidiary's Mandatorily Redeemable Preferred Stock [Full Text].

EITF Superseded Tax Indemnifications in Lease Agreements [Full Text]. EITF Superseded Futures Contracts Used as Hedges of Anticipated Reverse Repurchase Transactions Status: EITF Superseded Debentures with Detachable Stock Purchase Warrants Status: EITF Superseded Invasion of a Defeasance Trust [Full Text].

EITF Superseded Recognition of Tax Benefit of Discounting Loss Reserves of Insurance Companies Status: EITF Superseded Implications of Mortgage Prepayments on Amortization of Servicing Rights Status: Section A nullified by FAS and FAS ; Section B nullified by FAS ; Section C superseded by Issue No. EITF Superseded Gains from the Sale of Mortgage Loans with Servicing Rights Retained Status: Nullified by FAS and FAS EITF Superseded Investments in Open-End Mutual Funds That Invest in U.

Government Securities [Full Text]. EITF Superseded Carryforward of the Corporate Alternative Minimum Tax Credit Status: EITF Superseded Effect of a Change in Tax Rates on Assets and Liabilities Recorded Net-of-Tax in a Purchase Business Combination Status: EITF Superseded Effect of a Change in Tax Law or Rates on Leveraged Leases [Full Text].

EITF Superseded Effect of a Change in Tax Law on Investments in Safe Harbor Leases [Full Text]. EITF Superseded Imputation of Dividends on Preferred Stock Redeemable at the Issuer's Option with Initial Below-Market Dividend Rate [Full Text]. EITF Superseded Uniform Capitalization Rules for Inventory under the Tax Reform Act of [Full Text]. EITF Superseded Classifying Notes Received for Capital Stock [Full Text].

EITF Superseded Classification of Costs Incurred in a Takeover Defense [Full Text]. EITF Superseded Tax Benefits Relating to Asset Dispositions following an Acquisition of a Financial Institution Status: EITF Superseded Downstream Mergers and Other Stock Transactions between Companies under Common Control Status: Resolved by FTB EITF Superseded Restoration of Deferred Taxes Previously Eliminated by Net Operating Loss Recognition Status: EITF Superseded Futures Implementation Questions Status: EITF Superseded Federal Home Loan Mortgage Corporation Stock Status: EITF Superseded Amortization of Thrift Intangibles [Full Text].

EITF Superseded Revenue Recognition on Options to Purchase Stock of Another Entity [Full Text]. EITF Superseded Employee Stock Ownership Plan Contribution Funded by a Pension Plan Termination Status: EITF Superseded Use of an Employee Stock Ownership Plan in a Leveraged Buyout Status: EITF Superseded Retention of Specialized Accounting for Investments in Consolidation [Full Text].

EITF Superseded Sale of Mortgage Service Rights on Mortgages Owned by Others [Full Text]. EITF Superseded Securities That Can Be Acquired for Cash in a Pooling of Interests Status: EITF Superseded Recognizing Benefits of Purchased Net Operating Loss Carryforwards Status: EITF Superseded Leveraged Leases [Full Text]. EITF Superseded Accrued Interest upon Conversion of Convertible Debt [Full Text].

EITF Superseded Earnings-per-Share Effect of Equity Commitment Notes [Full Text]. EITF Superseded Recognition of Fees for Guaranteeing a Loan [Full Text]. EITF Superseded Changes of Ownership Resulting in a New Basis of Accounting [Full Text]. EITF Superseded Retroactive Application of FASB Technical Bulletins Status: EITF Superseded Effect of a Redemption Agreement on Carrying Value of a Security [Full Text].

EITF Superseded Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales Charge [Full Text]. EITF Superseded Sale of Preferred Stocks with a Put Option [Full Text]. EITF Superseded Measurement of Servicing Fee under FASB Statement No.

Resolved by FTB and FAS EITF Superseded Recognition of Receipts from Made-Up Rental Shortfalls [Full Text]. EITF Superseded Consolidation Issues Relating to Collateralized Mortgage Obligations Status: EITF Superseded Convertible Bonds with a "Premium Put" [Full Text]. EITF Superseded Sale of Marketable Securities at a Gain with a Put Option Status: EITF Superseded Comptroller of the Currency's Rule on Deferred Tax Debits [Full Text].

EITF Superseded Purchased Lease Residuals Status: EITF Superseded Disallowance of Income Tax Deduction for Core Deposit Intangibles Status: EITF Superseded Banker's Acceptances and Risk Participations Status: EITF Superseded Transition and Implementation Issues for FASB Statement No.

EITF Superseded Discontinued Operations with Expected Gain and Interim Operating Losses Status: EITF Superseded Recognition of Note Received for Real Estate Syndication Activities Status: Resolved by SOP EITF Superseded Negative Amortizing Loans Status: EITF Superseded Implications of SEC Staff Accounting Bulletin No.

EITF Superseded Comprehensive Review of Sales of Marketable Securities with Put Arrangements [Full Text]. EITF Superseded Accounting for Savings and Loan Associations under FSLIC Management Consignment Program [Full Text]. EITF Superseded Amortization of Goodwill Resulting from Recording Time Savings Deposits at Fair Values [Full Text].

EITF Superseded Sale of Subsidiary for Equity Interest in Buyer Status: Resolved by Issue No. EITF Superseded Differences between Loan Loss Allowances for GAAP and RAP [Full Text]. EITF Superseded Business Combinations: Settlement of Stock Options and Awards Status: EITF Superseded Partnership's Purchase of Withdrawing Partner's Equity [Full Text]. Deferred Income Taxes of Stock Life Insurance Companies Status: Deferred Income Taxes Relating to Domestic International Sales Corporations Status: EITF Superseded Convertible Debt "Sweeteners" Status: EITF Superseded Acquisition, Development, and Construction Loans [Full Text].

EITF Superseded Sale of Marketable Securities with a Put Option [Full Text]. EITF Superseded Termination of Defined Benefit Pension Plans Status: EITF Superseded Termination of Interest Rate Swaps Status: EITF Superseded Variable Stock Purchase Warrants Given by Suppliers to Customers Status: Resolved by FAS R. EITF Superseded Deposit Float of Banks [Full Text]. EITF Superseded LIFO Conformity of Companies Relying on Insilco Tax Court Decision [Full Text].

EITF Superseded Offsetting Installment Note Receivables and Bank Debt "Note Monetization" Status: Resolved by FIN EITF Superseded Operating Leases with Scheduled Rent Increases Status: EITF Superseded Purchase of Stock Options and Stock Appreciation Rights in a Leveraged Buyout Status: EITF Superseded Deferred Interest Rate Setting Status: EITF Superseded Grantor Trusts Consolidation [Full Text].

EITF Superseded Earnings-per-Share Cash-Yield Test for Zero Coupon Bonds Status: EITF Superseded Profit Recognition on Sales of Real Estate with Graduated Payment Mortgages or Insured Mortgages [Full Text]. EITF Superseded Stock Option Pyramiding Status: EITF Superseded Mortgage Loan Payment Modifications [Full Text]. EITF Superseded GNMA Dollar Rolls [Full Text]. EITF Superseded Sale of a Loan with a Partial Participation Retained Status: EITF Superseded Prior Years' Earnings per Share following a Savings and Loan Association Conversion and Pooling Status: EITF Superseded Leveraged Buyout Holding Company Debt [Full Text].

EITF Superseded LIFO Accounting Issues [Full Text]. EITF Superseded Offsetting Nonrecourse Debt with Sales-Type or Direct Financing Lease Receivables Status: EITF Superseded Defeasance of Special-Purpose Borrowings Status: EITF Superseded Deferred Taxes on Subsidiary Stock Sales Status: EITF Superseded Impairment of Long-Lived Assets Status: EITF Superseded Gain and Loss Recognition on Exchanges of Productive Assets and the Effect of Boot Status: EITF Superseded Sales of Loans to Special-Purpose Entities Status: Resolved by FIN 46 and FIN 46 R for entities within the scope of FIN 46 or FIN 46 R.

EITF Superseded Equity Certificates of Deposit Status: EITF Superseded Acquisition of a Tax Loss Carryforward--Temporary Parent-Subsidiary Relationship Status: EITF Superseded Permanent Discount Restricted Stock Purchase Plans Status: Sale of Duplicate Facilities and Accrual of Liabilities [Full Text]. EITF Superseded Interest Rate Swap Transactions Status: EITF Superseded Sale-Leaseback Transaction with Repurchase Option [Full Text]. EITF Superseded Identical Common Shares for a Pooling of Interests Status: EITF Superseded Transfers of Monetary and Nonmonetary Assets among Individuals and Entities under Common Control Status: EITF Superseded Long-Term Debt Repayable by a Capital Stock Transaction Status: Issue 1 nullified by FIN 46 and FIN 46 R and Issue 2 resolved by FAS EITF Superseded Consolidation of Subsidiary after Instantaneous In-Substance Defeasance Status: EITF Superseded Push-Down of Parent Company Debt to a Subsidiary [Full Text].

EITF Superseded Income Tax Effects of Asset Revaluations in Certain Foreign Countries Status: EITF Superseded Partial Termination of a Defined Benefit Pension Plan Status: Topic D-1 Superseded Implications and Implementation of an EITF Consensus [Full Text]. Topic D-2 Superseded Applicability of FASB Statement No. Topic D-3 Superseded International Loan Swaps Status: Topic D-4 Superseded Argentine Government Guarantee of U.

Dollar-Denominated Loans to the Argentine Private Sector [Full Text]. Topic D-5 Superseded Extraordinary Treatment Related to Abandoned Nuclear Power Plants [Full Text]. Topic D-6 Superseded Income Capital Certificates and Permanent Income Capital Certificates Status: Topic D-7 Superseded Adjustment of Deferred Taxes to Reflect Change in Income Tax Rate Status: Topic D-8 Superseded Accruing Bad-Debt Expense at Inception of a Lease [Full Text].

Topic D-9 Superseded Lessor Accounting under FASB Statement No. Topic D Superseded Required Use of Interest Method in Recognizing Interest Income [Full Text]. Topic D Superseded Impact of Stock Market Decline [Full Text]. Topic D Superseded Foreign Currency Translation—Selection of Exchange Rate When Trading Is Temporarily Suspended [Full Text].

Topic D Superseded Transfers of Receivables in Which Risk of Foreign Currency Fluctuation Is Retained Status: Superseded by FAS Topic D Superseded Transactions involving Special-Purpose Entities [Nullified by FIN 46 and Fin 46 R for entities within the scope of FIN 46 or FIN 46 R ] [Full Text]. Topic D Superseded Earnings-per-Share Presentation for Securities Not Specifically Covered by APB Opinion No. Rescinded by the SEC because of the issuance of FAS Topic D Superseded Hedging Foreign Currency Risks of Future Net Income, Revenues, or Costs Status: Topic D Superseded Continued Applicability of the FASB Special Report on Implementation of Statement 96 Status: Topic D Superseded Accounting for Compensation Expense If Stock Appreciation Rights Are Cancelled [Superseded by FAS R except for entities within the scope of paragraph 83 of FAS R ] [Full Text].

Topic D Superseded Impact on Pooling-of-Interests Accounting of Treasury Shares Acquired to Satisfy Conversions in a Leveraged Preferred Stock ESOP [Nullified by FAS ] [Full Text]. Topic D Superseded Disclosure of Components of Deferred Tax Expense Status: Topic D Superseded Phase-in Plans When Two Plants Are Completed at Different Times but Share Common Facilities [Full Text]. Topic D Superseded Questions Related to the Implementation of FASB Statement No.

Topic D Superseded Subjective Acceleration Clauses and Debt Classification [Full Text]. Topic D Superseded Sale-Leaseback Transactions with Continuing Involvement [Full Text]. Topic D Superseded Application of APB Opinion No. Topic D Superseded SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Postretirement Benefits Other Than Pensions Status: Topic D Superseded Accounting for the Transfer of Excess Pension Assets to a Retiree Health Care Benefits Account [Full Text].

Topic D Superseded SEC Disclosure Requirements Prior to Adoption of Standard on Accounting for Income Taxes Status: Topic D Superseded Implementation of FASB Statement No. Topic D Superseded Adjustment Due to Effect of a Change in Tax Laws or Rates [Full Text].

Topic D Superseded Temporary Differences Related to LIFO Inventory and Tax-to-Tax Differences [Full Text]. Topic D Superseded Intraperiod Tax Allocation of the Tax Effect of Pretax Income from Continuing Operations [Full Text]. Topic D Superseded Timing of Recognition of Tax Benefits for Pre-reorganization Temporary Differences and Carryforwards [Full Text].

Topic D Superseded Accounting for Reinsurance: Questions and Answers about FASB Statement No. Topic D Superseded FASB Staff Views on Issue No. Topic D Superseded Selection of Discount Rates Used for Measuring Defined Benefit Pension Obligations and Obligations of Postretirement Benefit Plans Other Than Pensions [Full Text].

Topic D Superseded Classification of In-Substance Foreclosed Assets Status: Topic D Superseded Reclassification of Securities in Anticipation of Adoption of FASB Statement No. Topic D Superseded Planned Sale of Securities following a Business Combination Expected to Be Accounted for as a Pooling of Interests [Superseded by FAS ] [Full Text].

Topic D Superseded Adjustments in Assets and Liabilities for Holding Gains and Losses as Related to the Implementation of FASB Statement No. Topic D Superseded The Effect on the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred Stock [Full Text]. Topic D Superseded Assurance That a Right of Setoff Is Enforceable in a Bankruptcy under FASB Interpretation No. Topic D Superseded Recognition of Other-Than-Temporary Impairment upon the Planned Sale of a Security Whose Cost Exceeds Fair Value Status: Topic D Superseded Accounting for Limited Partnership Investments [Full Text].

Topic D Superseded Accounting for the Refund of Bank Insurance Fund and Savings Association Insurance Fund Premiums [Full Text]. Topic D Superseded The Applicability of FASB Statement No. Topic D Superseded Classifying Net Appreciation on Investments of a Donor-Restricted Endowment Fund [Full Text]. Topic D Superseded Classification of Gains and Losses from the Termination of an Interest Rate Swap Designated to Commercial Paper [Full Text].

Topic D Superseded Impact of FASB Statement No. No longer necessary because the impact of FAS and FAS has been incorporated into relevant STATUS sections.

Topic D Superseded Computation of Earnings per Share for a Period That Includes a Redemption or an Induced Conversion of a Portion of a Class of Preferred Stock [Full Text]. Topic D Superseded Determining a Highly Inflationary Economy under FASB Statement No.

Topic D Superseded Accounting for a Change in Functional Currency and Deferred Taxes When an Economy Becomes Highly Inflationary [Full Text]. Topic D Superseded Accounting Issues Relating to the Deposit Insurance Funds Act of [Full Text]. Topic D Superseded Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options to Buy Equity Securities Status: Topic D Superseded Payment of a Termination Fee in Connection with a Subsequent Business Combination That Is Accounted for Using the Pooling-of-Interests Method [Nullified by FAS ] [Full Text].

Topic D Superseded Accounting for the Issuance of Convertible Preferred Stock and Debt Securities with a Nondetachable Conversion Feature [Superseded by Issue No. Topic D Superseded Computing Year-to-Date Diluted Earnings per Share under FASB Statement No.

Topic D Superseded Accounting for Derivatives Used to Hedge Interest Rate Risk Status: Topic D Superseded Maintaining Collateral in Repurchase Agreements and Similar Transactions under FASB Statement No.

Topic D Superseded Effect of a Special-Purpose Entity's Powers to Sell, Exchange, Repledge, or Distribute Transferred Financial Assets under FASB Statement No. Topic D Superseded Isolation of Assets Transferred by Financial Institutions under FASB Statement No.

Topic D Superseded Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of an Investee [Full Text]. Topic D Superseded Gain Recognition on Transfers of Financial Assets under FASB Statement No.

Topic D Superseded Accounting Issues Relating to the Introduction of the European Economic and Monetary Union EMU [Full Text]. Topic D Superseded Effect of Contracts That May Be Settled in Stock or Cash on the Computation of Diluted Earnings per Share [Full Text].

Topic D Superseded Reclassification and Subsequent Sales of Securities in Connection with the Adoption of FASB Statement No. Topic D Superseded Issues Concerning the Scope of the AICPA Guide on Investment Companies [Resolved by SOP ] [Full Text]. Topic D Superseded When to Recognize Gains and Losses on Assets Transferred to a Qualifying Special-Purpose Entity Status: Topic D Superseded Accounting by Advisors for Offering Costs Paid on Behalf of Funds, When the Advisor Does Not Receive both 12b-1 Fees and Contingent Deferred Sales Charges [Full Text].

Topic D Superseded Accounting for Legal Costs Expected to Be Incurred in Connection with a Loss Contingency [Full Text].

Summary of Statement No.

Topic D Superseded Accounting for Supervisory Goodwill Litigation Awards or Settlements [Full Text]. Topic D Superseded Accounting for Retroactive Insurance Contracts Purchased by Entities Other Than Insurance Enterprises Status: Topic D Superseded Application of FASB Statements No. Topic D Superseded Accounting for the Acquisition of Consolidated Businesses Status: Rescinded by the SEC.

Topic D Superseded Effect of Preferred Stock Dividends Payable in Common Shares on Computation of Income Available to Common Stockholders [Full Text]. Topic D Superseded Accounting for Payroll Taxes Associated with Stock Option Exercises [Full Text]. Topic D Superseded Accounting for Subsequent Investments in an Investee After Suspension of Equity Method Loss Recognition When an Investor Increases Its Ownership Interest from Significant Influence to Control through a Market Purchase of Voting Securities [Full Text].

Topic D Superseded Application of Certain Transition Provisions in SEC Staff Accounting Bulletin No. Topic D Superseded Issuance of Financial Statements [Full Text].

Topic D Superseded Determination of the Measurement Date for Consideration Given by the Acquirer in a Business Combination When That Consideration Is Securities Other Than Those Issued by the Acquirer [Full Text].

Topic D Superseded Planned Major Maintenance Activities Status: Resolved by FSP AUG AIR Topic D Superseded Accounting for Costs of Future Medicare Compliance Audits [Full Text]. Topic D Superseded Grantor Balance Sheet Presentation of Unvested, Forfeitable Equity Instruments Granted to a Nonemployee [Full Text]. Topic D Superseded The Effect of FASB Statement No. Topic D Superseded Accounting for the Rescission of the Exercise of Employee Stock Options [Superseded by FAS R except for entities within the scope of paragraph 83 of FAS R ] [Full Text].

Topic D Superseded Questions and Answers Related to the Implementation of FASB Statement No. Superseded by FTB Topic D Superseded Effect of Participating Convertible Securities on the Computation of Basic Earnings per Share Status: Topic D Superseded Accounting for Management Fees Based on a Formula [Full Text].

Topic D Superseded Push-Down Accounting [Full Text]. Topic D Superseded Classification and Measurement of Redeemable Securities [Full Text]. Topic D Superseded Questions and Answers Related to Servicing Activities in a Qualifying Special-Purpose Entity under FASB Statement No. Topic D Superseded Clarification of Paragraph 61 b of FASB Statement No.

Topic D Superseded Clarification of Reporting Unit Guidance in Paragraph 30 of FASB Statement No. Topic D Superseded Documentation of the Method Used to Measure Hedge Ineffectiveness under FASB Statement No. Renumbered as Issue No. Topic D Superseded Clarification of Transition Guidance in Paragraph 51 of FASB Statement No. Topic D Superseded Accounting in Consolidation for Energy Trading Contracts between Affiliated Entities When the Activities of One but Not Both Affiliates Are within the Scope of Issue No.

Topic D Superseded Lessor Consideration of Third-Party Residual Value Guarantees [Full Text]. Topic D Superseded Use of the Residual Method to Value Acquired Assets Other Than Goodwill [Full Text]. Topic D Superseded Determining the Nature of a Host Contract Related to a Hybrid Financial Instrument Issued in the Form of a Share under FASB Statement No.

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