Translation of a Few FASB Statements

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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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