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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