Translation of a Few FASB Statements

I translated a few FASB Statements into the new codification. Hope this helps.

FASB Subject Topic Subtopic Title
FAS 5 Contingencies 450 10 Contingencies-Overall,
20 Loss Contingencies,
30 Gain Contingencies
310 10 Receivables-Overall
460 10 Guarantees-Overall
505 10 Equity-Overall
440 10 Commitments-Overall
360 10 Property, Plant and Equipment
720 20 Other Expenses-Insurance Costs
FIN 45 Guarantees 460 10 Guarantees-Overall
840 10 Leases-Overall
850 10 Related Party Disclosures-Overall

FAS 71 Regulated Industries 980 10 Regulated Operations-Overall
980 250 Accounting Policy Changes and Error Corrections
980 340 Regulated Operations-Other Assets and Deferred Costs
980 350 Regulated Operations-Intangibles-Goodwill and Other
980 405 Regulated Operations-Liabilities
980 410 Asset Retirement and Environmental Obligations
980 450 Regulated Operations-Contingencies
980 470 Regulated Operations-Debt
980 605 Regulated Operations-Revenue Recognition
980 710 Regulated Operations-Compensation
980 810 Regulated Operations-Consolidation
980 835 Regulated Operations-Interest
980 840 Regulated Operations-Leases
840 30 Leases-Capital Leases

FAS 107 Financial Instruments 825 10 Financial Instruments-Overall
FSP SFAS 107-1 825 10 Financial Instruments-Overall
FAS 115 Financial Instruments 320 10 Investments-Debt and Equity Securities
FAS 133 Derivatives 815 10 Derivatives and Hedging-Overall,
20 Embedded, Hedging,
30 Fair Value Hedges, Cash Flow Hedges
440 10 Commitments-Overall
310 10 Receivables-Overall
220 10 Comprehensive Income-Overall
960 325 Defined Benefit Plans-Investments-Other
FAS 157 Fair Value 820 10 Fair Value Measurements and Disclosures 270 10 Interim Reporting-Overall
815 10 Derivatives and Hedging-Overall
FAS 161 Derivatives 815 10 Derivatives and Hedging-Overall

FAS 109 Taxes 740 10 Income Taxes-Overall,
20 Intraperiod Tax Allocation,
30 Other Considerations
980 740 Regualted Industries-Income Taxes
805 740 Business Combinations-Income Taxes
225 20 Income Statement-Extraordinary and Unusual Items
840 30 Leases-Capital Leases
450 10 Contingencies-Overall
FIN 48 Uncertainty in Taxes 740 10 Income Taxes-Overall
805 740 Business Combinations-Income Taxes
740 270 Income Taxes-Interim Reporting
835 10 Interest-Overall

FAS 123R Stock Based
Compensation
505 50 Equity Based Payments to Non-Employees,
60 Spinoffs
718 10 Stock Compensation-Overall,
20 Equity Awards,
30 Liability Awards,
40 Employee Stock Purchase Plan
718 740 Stock Compensation-Income Taxes
260 10 Earnings Per Share-Overall
815 10 Derivatives and Hedging-Overall

FAS 128 Earnings per Share 260 10 Earnings Per Share-Overall
205 20 Presentation -Discontinued Operations
250 10 Accounting Policy Changes and Error Corrections

FAS 165 Subsequent Events 855 10 Subsequent Events-Overall

FAS 168 Codification 105 10 Generally Accepted Accounting Principles

FSP 132(R)-1
Pension - Disclosures 715 20 Retirement Benefits-Defined Benefit Plans

FAS 167
Variable Interest Entities 810 10 Consolidation-Overall
FIN 46R
Variable Interest Entities 810 10 Consolidation-Overall
323 10 Equity Method and Joint Ventures-Overall
712 10 Non-Retirement Post Employment Benefits 715 30 Defined Benefit Plans-Pension, Other 460 10 Guarantees-Overall

FIN 47
Asset Retirement Obligations 410 20 Asset Retirements and Environ.Obligations
450 20 Contingencies-Loss Contingencies

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Linda is a CPA living in Southwestern Ohio, working as a research accountant for an investor-owned publicly traded utility company. She specializes in implementing new FASB and SEC requirements and FAS 133 derivative issues. In her role at the utility she has encountered many issues and written many memos, so send in your implementation and derivative issues and Linda will help figure out an answer.

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