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SFAS SFAS

141R 142

SFAS

144

SFAS

149

SFAS

154

SFAS

155

SFAS

156

SFAS

157

SFAS SFAS

159 166

Accounting for Transfers of Financial Assets

Fair Value Option

Fair Value Measurements

Accounting for Servicing of Financial Assets

Business Combinations Goodwill and Other Intangible Assets

Accounting for the Impairment of Long-Lived Assets

Amendment of Statement 133 on Derivative Instruments and Hedging Activities

Accounting Changes and Error Corrections

Accounting for Certain Hybrid Financial Instruments

SFAS

140

Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (as amended by SFAS 166)

SFAS

Pre-Codification Ref/Description

SFAS

133

Accounting for Derivative Instruments and Hedging Activities (as amended by SFAS 149)

125

Accounting for Transfers and

Servicing of Financial Assets and Extinguishments of Liabilities (superseded by SFAS 140)

SFAS

167

Amendments of FASB Interpretation No. 46(R)

Codification Topic 860 Transfers and Servicing

815 Derivatives and Hedging

860 Transfers and Servicing

405 Liabilities

805 Business Combinations

350 Intangibles - Goodwill and Other

360 Property, Plant, and Equipment

815 Derivatives and Hedging

250 Accounting Changes and Error Corrections

815 Derivatives and Hedging

860 Transfers and Servicing

820 Fair Value Measurements and Disclosures

825 Financial Instruments 860 Transfers and Servicing

320 Investments - Debt and Equity Securities

810 Consolidation

Codification Subtopic

20 Extinguishments of Liabilities

10 Overall

15 Embedded Derivatives

50 Servicing Assets and Liabilities

10 Overall 10 Overall

10 Overall

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