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4 / 6

INT

39

INT

41

INT

48

ARB

43

APBO

12

APBO

16

APBO

17

APBO

20

APBO

21

Offsetting of Amounts Related to Certain Repurchases and Reverse Repurchase Agreements

210 Balance Sheet

20 Offsetting

Accounting for Uncertainty in Income Taxes

740 Income Taxes

10 Overall

Chapter 1, Section B Omnibus Opinion – 1967

505 Equity 710 Compensation-General

30 Treasury Stock 10 Overall

Business Combinations

805 Business Combinations

Intangible Assets

350 Intangibles - Goodwill and Other

Accounting Changes

250 Accounting Changes and Error Corrections

Interest on Receivables and Payables

835 Interest

30 Imputation of Interest

Pre-Codification Ref/Description

Offsetting of Amounts Related to

Certain Conracts

Codification Topic 210 Balance Sheet

Codification Subtopic 20 Offsetting

APBO

25

APBO

30

PB

4

PB

6

Accounting for Stock Issued to Employees

718 Compensation - Stock Compensation

Reporting the Results of Operations

225 Income Statement

20 Extraordinary and Unusual Items

Accounting for Foreign Debt/Equity Swaps

942 Financial Services - Depository and Lending

310 Receivables

Amortization of Discounts on Certain Acquired Loans*

Accounting for Preconfirmation Contingencies in Fresh-Start Reporting

852 Reorganizations

Financial Reporting by Entities in Reorganization Under the Bankrupcty Code

852 Reorganizations

Accounting for Foreclosed Assets (superseded by SFAS 144)*

Employers' Accounting for Employee Stock Ownership Plans

718 Compensation - Stock Compensation

10 Overall

10 Overall

40 Employee Stock Ownership Plans

PB

11

SOP

90-7

SOP

92-3

SOP

93-6

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