Sl No

SFAS No.

Subject

Amendments/  (Annulments)

1.     

 2

Research and Development Costs

SFAS 68

2.     

3

Interim Financial Statements

APB 28

3.     

5

Accounting for Contingencies

11(ARB 43, ARB 50)

4.     

7

Development Stage Enterprises

FASBI-  7

5.     

13

 Leases , Sale and Lease back etc

17, 22, 23, 26,27,28,29

( SFAS 91)

6.     

15

Accounting by Debtors and creditors for Troubled debt Restructuring

SFAS 118,  78,76, 4

APBO 30, APB 26

( 114)

7.     

16

Prior Period Adjustments

SFAS 5

8.     

30

Disclosure of Information about major customers

9.     

38

Accounting for Pre acquisition contingencies of purchased enterprises

10.  

43

Accounting for compensated absences

11.  

45

Franchisee Fee revenue

12.  

47

Disclosure of Long Term obligations

13.  

48

Revenue recognition when right of return exists

14.  

49

Accounting for Product Financing Arrangement

15.  

52

Foreign Currency Translation

SFAS 8,1,

16.  

57

Related Party Disclosures

17.  

61

Accounting for Title Plant

18.  

62

Capitalization of Interest Cost

SFAS 58,34,

42

19.  

67

Real estate Projects

20.  

77

Reporting by transferors for transfer of receivable with recourse

21.  

80

Accounting for Futures Contracts

22.  

86

Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed

23.  

89

Financial Reporting and Changing Prices:  

SFAS 82,54, 41

,40, 33

24.  

91

Accounting for Non refundable fee

SFAS 13, 17,60,

65

25.  

93

Accounting and Reporting for Not for Profit Organisation

SFAS 136, 124,117,93

26.  

94

Consolidation of all Majority owned subsidiary

APB 51, APB 18, ARB 43

27.  

95

Statement of Cash Flows

SFAS 104,102

28.  

101

Regulated Enterprises

SFAS 92,( 71)

29.  

105

Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk

30.  

107

Disclosures about Fair Value of Financial Instruments

31.  

109

Accounting for Income Tax

108, 103, 100, 96

32.  

115

Accounting for Certain Investments in Debt and Equity Securities

65, ( 12 )

33.  

116

Accounting for contributions received and made

34.  

128

Earnings per Share

21

35.  

129

Disclosure of Information about Capital Structure

36.  

130

Reporting Comprehensive Income

37.  

131

Disclosures about Segments of an Enterprise and Related Information

SFAS 24,18,14

38.  

132

Employers’ Accounting for Postretirement Benefits, pensions & Other Benefits

SFAS 112,106, 88,87,81, 74,43,36

39.  

133

Derivative Instruments and Hedging Activities

SFAS 149,138,137,119, 20,80,8

40.  

134

Accounting for Mortgage based Security

 SFAS 122, 65

41.  

140

Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-

 SFAS ( 125,127)

42.  

141

Business Combinations

SFAS 125, 38, APBO 16,

43.  

142

Goodwill and Other Intangible Assets

44.  

143

Accounting for Asset Retirement Obligations

45.  

144

Accounting for impairment or disposal of long lived assets

SFAS 121

46.  

146

Accounting for Costs Associated with Exit or Disposal Activities

47.  

147

Acquisitions of Certain Financial Institutions
 

  SFAS 72 ,  144  

48.  

148

Accounting for Stock-Based Compensation—Transition and Disclosure 

SFAS 123

49.  

150

Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity

50.  

151

Inventory Costs

ARB No. 43, Chapter 4

51.  

152

Accounting for Real Estate Time-Sharing Transactions

 SFAS 67,66

52.  

153

Exchanges of Non-monetary Assets

APB 29

53.  

Some Industry Specific SFAS

·       

51

Cable TV Operators

·       

50

Record and Music Companies

·       

53(46)

Motion Picture Companies

·       

44

Motor carrier Companies

·       

63

Broad casting Companies

·       

120

Accounting for certain insurance Companies

SFAS 60,97,113,

FASBI 40

·       

69

Disclosure about Gas and Oil Producing Activities

SFAS 39,25,

19