The 2006 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its Predecessors.
The 2006 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes:
* Original Pronouncements: Volume I-FASB Statements 1-120 (0-470-05257-0)
* Original Pronouncements: Volume II-FASB Statements 121-156 (0-470-05257-0)
* Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-470-05257-0)
* All pronouncements amended by subsequent pronouncements reflect those amendments.
* 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 Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements.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 Task 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.