Original Pronouncements

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* All Pronouncements amended by subsequent pronouncements reflect those amendments.
* New in 2005-includes all current FASB Staff Positions.
* Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement Completely superseded Pronouncements that may no longer be applied are omitted, and status pages are retained for these omitted pronouncements.
* EITF Issues and AICPA Accounting Standards Executive committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages.
* Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Takes Force (EITF).
* Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes. EITF Issues, and the FASB’s question-and-answer Special Reports and FASB Staff Positions.

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