FASB Emerging Issues Task Force (EITF) 99-7 1 SEC Regulation S-X (SX) 210 16, 17 12 FASB Statement of Financial Accounting Standard (FAS) 154 17, 22, 25, 26 SEC Staff Accounting Bulletin (SAB) Topic 1 N AICPA Statement of Position (SOP) 03-3 14 AICPA Statement of Position (SOP) 03-3 15 AICPA Statement of Position (SOP) 03-3 16 AICPA Statement of Position (SOP) 03-3 3 SEC Regulation S-X (SX) 210 02 3, 4 5 SEC Regulation S-X (SX) 210 02 3,4 5 SEC Regulation S-X (SX) 210 02 3, 4 5 SEC Regulation S-X (SX) 210 02 5 SEC Regulation S-X (SX) 210 02 19 a 5 SEC Regulation S-X (SX) 210 02 19, 20 5 SEC Regulation S-X (SX) 210 03 15 7 SEC Regulation S-X (SX) 210 03 15 1, 5 9 SEC Regulation S-X (SX) 210 02 20, 24 5 SEC Regulation S-X (SX) 210 02 24 5 SEC Regulation S-X (SX) 210 03 15 5 9 SEC Regulation S-X (SX) 210 03 15 a 7 AICPA Accounting Research Bulletin (ARB) 43 3 A 7 FASB Statement of Financial Accounting Standard (FAS) 107 10 FASB Statement of Financial Accounting Standard (FAS) 157 32 AICPA Accounting Principles Board Opinion (APB) 21 16 AICPA Accounting Principles Board Opinion (APB) 21 13, 14, 16 FASB Statement of Financial Accounting Standard (FAS) 57 2 SEC Regulation S-X (SX) 210 08 k 1 4 FASB Statement of Financial Accounting Standard (FAS) 57 2 d SEC Regulation S-X (SX) 210 03 17 7 AICPA Statement of Position (SOP) 01-6 13 e SEC Regulation S-X (SX) 210 02 3 a, c 5 SEC Regulation S-X (SX) 210 02 3 c 5 SEC Regulation S-X (SX) 210 03 3 a, b 5 FASB Statement of Financial Accounting Standard (FAS) 107 10, 13 SEC Regulation S-X (SX) 210 02 3 5 SEC Regulation S-X (SX) 210 02 3 a(1) 5 SEC Regulation S-X (SX) 210 02 4 5 SEC Regulation S-X (SX) 210 02 3 a 5 SEC Regulation S-X (SX) 210 03 3 7 SEC Regulation S-X (SX) 210 02 3 c(4) 5 FASB Statement of Financial Accounting Standard (FAS) 95 28 FASB Statement of Financial Accounting Standard (FAS) 143 14 FASB Statement of Financial Accounting Standard (FAS) 146 6 FASB Statement of Financial Accounting Standard (FAS) 19 59BB h AICPA Statement of Position (SOP) 96-1 161 a FASB Statement of Financial Accounting Standard (FAS) 5 9 SEC Staff Accounting Bulletin (SAB) Topic 5 Y Question 1 AICPA Statement of Position (SOP) 96-1 161, 132 SEC Staff Accounting Bulletin (SAB) Topic 5 Y Question 2 AICPA Accounting Research Bulletin (ARB) 43 10 A 16 SEC Regulation S-X (SX) 210 02 20 5 AICPA Accounting Research Bulletin (ARB) 43 3 A 7, 8 AICPA Accounting Research Bulletin (ARB) 43 3 A 8 FASB Statement of Financial Accounting Standard (FAS) 143 3, 10, 22 AICPA Statement of Position (SOP) 96-1 161, 163 FASB FASB Interpretation (FIN) 48 15, 21 FASB Statement of Financial Accounting Standard (FAS) 109 Appendix E 289 SEC Regulation S-X (SX) 210 03 15 1 9 SEC Regulation S-X (SX) 210 03 15 b(1) 7 SEC Regulation S-X (SX) 210 03 15 9 SEC Regulation S-X (SX) 210 03 4 7 FASB Statement of Financial Accounting Standard (FAS) 43 13 SEC Regulation S-X (SX) 210 02 17 5 SEC Regulation S-X (SX) 210 02 8 5 FASB Statement of Financial Accounting Standard (FAS) 154 17 AICPA Accounting Principles Board Opinion (APB) 12 5 AICPA Accounting Principles Board Opinion (APB) 12 5 c SEC Regulation S-X (SX) 210 02 14 5 AICPA Statement of Position (SOP) 93-2 13 b FASB Statement of Financial Accounting Standard (FAS) 130 26 FASB Statement of Financial Accounting Standard (FAS) 132R 5 i FASB Statement of Financial Accounting Standard (FAS) 158 7 c AICPA Accounting Principles Board Opinion (APB) 12 10 FASB Statement of Financial Accounting Standard (FAS) 130 17, 18, 19, 22, 23, 24, 25, 26 FASB Statement of Financial Accounting Standard (FAS) 133 45 FASB Statement of Financial Accounting Standard (FAS) 52 12, 13 FASB Statement of Financial Accounting Standard (FAS) 52 31 a FASB Statement of Financial Accounting Standard (FAS) 130 14, 17, 26 SEC Regulation S-X (SX) 210 02 31 5 SEC Regulation S-X (SX) 210 04 3 SEC Regulation S-X (SX) 210 04 17 6 FASB Statement of Financial Accounting Standard (FAS) 142 44 a(1) FASB Statement of Financial Accounting Standard (FAS) 142 44 a(2) FASB Statement of Financial Accounting Standard (FAS) 142 44 a(3) FASB Statement of Financial Accounting Standard (FAS) 142 44 a FASB FASB Staff Position (FSP) FAS142-3 b d A1 FASB Statement of Financial Accounting Standard (FAS) 142 44 d FASB Statement of Financial Accounting Standard (FAS) 142 44 b SEC Regulation S-X (SX) 210 10 c 3(ii)(A) 4 AICPA Accounting Principles Board Opinion (APB) 29 7 SEC Staff Accounting Bulletin (SAB) Topic 5 P 4 SEC Rule 15c3 240 3 i 15c3 FASB Statement of Financial Accounting Standard (FAS) 133 44D c FASB Statement of Financial Accounting Standard (FAS) 68 14 a FASB Statement of Financial Accounting Standard (FAS) 19 59CC FASB Statement of Financial Accounting Standard (FAS) 95 26, 31 AICPA Audit and Accounting Guide (AAG) AAG-DEP 13 8 2006-05-01 FASB Statement of Financial Accounting Standard (FAS) 52 20 b FASB Statement of Financial Accounting Standard (FAS) 52 31 b FASB Statement of Financial Accounting Standard (FAS) 52 31 d FASB Statement of Financial Accounting Standard (FAS) 52 31 c FASB Emerging Issues Task Force (EITF) 05-8 FASB FASB Staff Position (FSP) APB14-1 12 SEC Staff Accounting Bulletin (SAB) Topic 3 C FASB Statement of Financial Accounting Standard (FAS) 123R 39 FASB Statement of Financial Accounting Standard (FAS) 123R 64 b FASB Statement of Financial Accounting Standard (FAS) 123R A91 AICPA Technical Practice Aid (TPA) 4110 1, 10 FASB Statement of Financial Accounting Standard (FAS) 123R 62 AICPA Accounting Principles Board Opinion (APB) 14 16 FASB Statement of Financial Accounting Standard (FAS) 57 2 a, b, c, d AICPA Accounting Principles Board Opinion (APB) 22 12 OTS Federal Regulation (FR) Title 12 V 563c.102 16 I AICPA Audit and Accounting Guide (AAG) AAG-DEP 15 37 2006-05-01 OTS Federal Regulation (FR) Title 12 V 563c.102 18 I AICPA Accounting Research Bulletin (ARB) 43 11 A 22 SEC Regulation S-X (SX) 210 04 2 6 FASB Emerging Issues Task Force (EITF) 99-17 8 FASB Emerging Issues Task Force (EITF) 99-17 1, 4, 8 AICPA Statement of Position (SOP) 93-7 49 FASB Emerging Issues Task Force (EITF) 02-16 6 AICPA Statement of Position (SOP) 93-7 SEC Regulation S-X (SX) 210 03 2, 4 5 SEC Regulation S-X (SX) 210 03 2 5 FASB Statement of Financial Accounting Standard (FAS) 57 2 c FASB Statement of Financial Accounting Standard (FAS) 57 24 a SEC Regulation S-X (SX) 210 02 b 1 AICPA Audit and Accounting Guide (AAG) AAG-BRD 4 26 2006-05-01 FASB Statement of Financial Accounting Standard (FAS) 115 137 C SEC Rule 15c3 240 1 1 15c3 c SEC Rule 15c3 240 1 1 i 15c3 a FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 C2 FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 D2 SEC Regulation S-X (SX) 210 02 6 a 5 AICPA Statement of Position (SOP) 03-3 16 a(4) SEC Regulation S-X (SX) 210 15 12 FASB Statement of Financial Accounting Standard (FAS) 123R A240 g(1) SEC Staff Accounting Bulletin (SAB) Topic 14 F FASB Statement of Financial Accounting Standard (FAS) 60 60 g FASB Statement of Financial Accounting Standard (FAS) 71 15 SEC Regulation S-X (SX) 210 03 5 7 FASB Statement of Financial Accounting Standard (FAS) 95 16 FASB Statement of Financial Accounting Standard (FAS) 90 5, 8 FASB Statement of Financial Accounting Standard (FAS) 92 8, 9 FASB Statement of Financial Accounting Standard (FAS) 114 20 SEC Regulation S-X (SX) 210 03 7 d 9 FASB Statement of Financial Accounting Standard (FAS) 60 47 SEC Regulation S-X (SX) 210 03 7 9 AICPA Audit and Accounting Guide (AAG) AAG-DEP 12 41 2006-05-01 SEC Industry Guide 2 4 A SEC Rule 15c3 240 1 1 ii 15c3 a SEC Regulation S-X (SX) 210 10 c 7 4 FASB Statement of Financial Accounting Standard (FAS) 142 12, 13, 14 FASB Emerging Issues Task Force (EITF) 92-9 SEC Regulation S-X (SX) 210 04 7 7 SEC Regulation S-X (SX) 210 03 8 5 FASB Statement of Financial Accounting Standard (FAS) 60 60 c FASB Statement of Financial Accounting Standard (FAS) 97 27 FASB Statement of Financial Accounting Standard (FAS) 91 5, 6, 7 AICPA Accounting Principles Board Opinion (APB) 28 15, 16 AICPA Statement of Position (SOP) 93-6 15 SEC Regulation S-X (SX) 210 04 8 9 FASB Statement of Financial Accounting Standard (FAS) 142 45 a(2) FASB Statement of Financial Accounting Standard (FAS) 140 17 g(1)(d) FASB Statement of Financial Accounting Standard (FAS) 71 43 FASB Statement of Financial Accounting Standard (FAS) 133 24 SEC Regulation S-X (SX) 210 08 e 4 SEC Regulation S-X (SX) 210 02 6 d(1) 5 FASB Statement of Financial Accounting Standard (FAS) 128 40 FASB Statement of Financial Accounting Standard (FAS) 101 6 FASB Statement of Financial Accounting Standard (FAS) 71 9, 10 FASB Statement of Financial Accounting Standard (FAS) 71 11 FASB Statement of Financial Accounting Standard (FAS) 156 10 FASB Statement of Financial Accounting Standard (FAS) 71 10 FASB Statement of Financial Accounting Standard (FAS) 133 45 c SEC Regulation S-X (SX) 210 08 e 3 4 FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 B8 c FASB Statement of Financial Accounting Standard (FAS) 140 17 e(3) SEC Staff Accounting Bulletin (SAB) Topic 13 A a Question 1 4 FASB Statement of Financial Accounting Standard (FAS) 60 60 e SEC Staff Accounting Bulletin (SAB) Topic 12 D 2 FASB Statement of Financial Accounting Standard (FAS) 128 13, 14 FASB Statement of Financial Accounting Standard (FAS) 128 171 FASB Statement of Financial Accounting Standard (FAS) 128 40 c FASB Statement of Financial Accounting Standard (FAS) 128 13,14 AICPA Statement of Position (SOP) 96-1 172 FASB Statement of Financial Accounting Standard (FAS) 158 A7 FASB Statement of Financial Accounting Standard (FAS) 141 A14 SEC Staff Accounting Bulletin (SAB) Topic 5 Y Questions 1, 2, 4 FASB Statement of Financial Accounting Standard (FAS) 95 8, 9 AICPA Audit and Accounting Guide (AAG) AAG-DEP 7 10 2006-05-01 FASB Statement of Financial Accounting Standard (FAS) 144 45, 46, 47 AICPA Audit and Accounting Guide (AAG) AAG-BRD 4 9, 51, 59 2006-05-01 FASB Statement of Financial Accounting Standard (FAS) 133 205H FASB Statement of Financial Accounting Standard (FAS) 133 44C c FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 B11 b(4) FASB Statement of Financial Accounting Standard (FAS) 140 17 FASB Statement of Financial Accounting Standard (FAS) 140 17 d FASB Statement of Financial Accounting Standard (FAS) 71 9 FASB Statement of Financial Accounting Standard (FAS) 143 13, 14 FASB Statement of Financial Accounting Standard (FAS) 143 22 c(3) FASB Emerging Issues Task Force (EITF) 02-6 FASB Statement of Financial Accounting Standard (FAS) 143 20 FASB Statement of Financial Accounting Standard (FAS) 143 22 FASB Statement of Financial Accounting Standard (FAS) 143 22 c FASB Statement of Financial Accounting Standard (FAS) 143 22 b FASB Statement of Financial Accounting Standard (FAS) 143 22 c(1) FASB Statement of Financial Accounting Standard (FAS) 143 22 c(2) FASB Statement of Financial Accounting Standard (FAS) 143 22 c(4) AICPA Statement of Position (SOP) 96-1 99, 100, 101, 147, 148, 149, 150, 152, 153, 154 FASB Emerging Issues Task Force (EITF) 89-13 FASB Emerging Issues Task Force (EITF) 90-8 FASB FASB Interpretation (FIN) 47 3 FASB Statement of Financial Accounting Standard (FAS) 143 2-3, 11-15, 22, A13 FASB FASB Interpretation (FIN) 47 A9-A13 FASB Statement of Financial Accounting Standard (FAS) 143 2, 3, 11, 13, 14, 15, 22 FASB Statement of Financial Accounting Concepts (CON) 6 25 SEC Regulation S-X (SX) 210 02 18 5 SEC Regulation S-X (SX) 210 03 12 7 FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 B12 a SEC Regulation S-X (SX) 210 02 9 5 AICPA Statement of Position (SOP) 00-3 25 b AICPA Statement of Position (SOP) 00-3 Appendix A 78 FASB Statement of Financial Accounting Standard (FAS) 144 27, 28 FASB Statement of Financial Accounting Standard (FAS) 144 47 a FASB Statement of Financial Accounting Standard (FAS) 144 46 FASB Statement of Financial Accounting Standard (FAS) 157 33 FASB Statement of Financial Accounting Standard (FAS) 140 17 c FASB Statement of Financial Accounting Standard (FAS) 140 61 SEC Regulation S-X (SX) 210 5 4 6 SEC Regulation S-X (SX) 210 9 19 6 OTS Federal Regulation (FR) Title 12 V 563c.102 11 I SEC Regulation S-X (SX) 210 08 m 1 4 SEC Regulation S-X (SX) 210 08 m 4 AICPA Statement of Position (SOP) 94-5 11 FASB Statement of Financial Accounting Standard (FAS) 113 15, 16 FASB Statement of Financial Accounting Standard (FAS) 113 27 SEC Regulation S-X (SX) 210 17 12 SEC Regulation S-X (SX) 210 04 1 7 FASB Statement of Financial Accounting Standard (FAS) 113 27 a, b FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 B11 b(3) FASB Statement of Financial Accounting Standard (FAS) 140 17 i(2) FASB Statement of Financial Accounting Standard (FAS) 140 17 h(3) FASB Statement of Financial Accounting Standard (FAS) 140 345 FASB Statement of Financial Accounting Standard (FAS) 140 17 h AICPA Technical Practice Aid (TPA) 4210 FASB Statement of Financial Accounting Standard (FAS) 129 7 b FASB Statement of Financial Accounting Standard (FAS) 129 4 SEC Regulation S-X (SX) 210 02 29 5 SEC Regulation S-X (SX) 210 04 16 a 6 FASB Statement of Financial Accounting Standard (FAS) 129 4, 5, 6, 7, 8 FASB Statement of Financial Accounting Standard (FAS) 129 7 a FASB Statement of Financial Accounting Standard (FAS) 129 2, 3, 4, 5, 6 SEC Regulation S-X (SX) 210 08 d 4 FASB Statement of Financial Accounting Standard (FAS) 129 6 SEC Regulation S-X (SX) 210 04 16 6 FASB Statement of Financial Accounting Standard (FAS) 129 8 FASB Statement of Financial Accounting Standard (FAS) 129 4, 5 FASB Statement of Financial Accounting Standard (FAS) 115 12 b FASB Statement of Financial Accounting Standard (FAS) 115 13 FASB Statement of Financial Accounting Standard (FAS) 115 14 FASB Statement of Financial Accounting Standard (FAS) 115 16 FASB Statement of Financial Accounting Standard (FAS) 133 22 FASB FASB Staff Position (FSP) FAS115-1/124-1 7 2 FASB Statement of Financial Accounting Standard (FAS) 115 19 SEC Regulation S-X (SX) 210 02 2 5 FASB Statement of Financial Accounting Standard (FAS) 115 21 d FASB Emerging Issues Task Force (EITF) 03-1 21 a(2) FASB FASB Staff Position (FSP) FAS115-1/124-1 17 a(1) AICPA Accounting Research Bulletin (ARB) 43 3 A 4, 5 FASB Statement of Financial Accounting Standard (FAS) 115 13, 17 FASB Statement of Financial Accounting Standard (FAS) 115 20 c FASB Statement of Financial Accounting Standard (FAS) 115 20 b FASB Statement of Financial Accounting Standard (FAS) 115 20 d FASB Statement of Financial Accounting Standard (FAS) 115 20 FASB Statement of Financial Accounting Standard (FAS) 115 20 a FASB Statement of Financial Accounting Standard (FAS) 115 13, 137 FASB Statement of Financial Accounting Standard (FAS) 115 17 FASB Emerging Issues Task Force (EITF) 86-40 FASB Statement of Financial Accounting Standard (FAS) 115 3 c FASB Statement of Financial Accounting Standard (FAS) 115 21 a FASB Statement of Financial Accounting Standard (FAS) 115 21 b FASB Statement of Financial Accounting Standard (FAS) 115 13, 19 FASB Emerging Issues Task Force (EITF) 03-1 21 b(2) FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b(1) FASB Emerging Issues Task Force (EITF) 03-1 21 b(1) FASB Emerging Issues Task Force (EITF) 03-1 21 b(3) FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b(3) FASB Emerging Issues Task Force (EITF) 03-1 21 b(5) FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b(5) FASB Emerging Issues Task Force (EITF) 03-1 21 b(4) FASB FASB Staff Position (FSP) FAS115-1/124-1 17 b(4) FASB Statement of Financial Accounting Standard (FAS) 109 36 b AICPA Statement of Position (SOP) 01-6 13 i FASB Statement of Financial Accounting Standard (FAS) 5 18, 19 OTS Federal Regulation (FR) Title 12 V 563c.102 4 I SEC Regulation S-X (SX) 210 03 6 9 SEC Regulation S-X (SX) 210 08 b 4 FASB Emerging Issues Task Force (EITF) 03-1 21 a, b FASB FASB Staff Position (FSP) FAS115-1/124-1 17 a, b FASB Statement of Financial Accounting Standard (FAS) 115 19, 20, 21 FASB Statement of Financial Accounting Standard (FAS) 115 21 c FASB Statement of Financial Accounting Standard (FAS) 5 18 FASB Statement of Financial Accounting Standard (FAS) 5 19 FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 B11 b(6) FASB Statement of Financial Accounting Standard (FAS) 140 17 i(4) SEC Industry Guide 2 3 A FASB Statement of Financial Accounting Standard (FAS) 109 31 c FASB Statement of Financial Accounting Standard (FAS) 109 44 d FASB Statement of Financial Accounting Standard (FAS) 158 20 FASB Statement of Financial Accounting Standard (FAS) 133 205G FASB Statement of Financial Accounting Standard (FAS) 133 44C a 3 AICPA Audit and Accounting Guide (AAG) AAG-DEP 15 19 2006-05-01 AICPA Statement of Position (SOP) 01-6 14 f OTS Federal Regulation (FR) Title 12 V 563c.102 15 I SEC Regulation S-X (SX) 210 03 14 9 AICPA Audit and Accounting Guide (AAG) AAG-BRD 4 43, 44 2006-05-01 AICPA Audit and Accounting Guide (AAG) AAG-DEP 12 9 2006-05-01 OTS Federal Regulation (FR) Title 12 V 563c.102 12 I SEC Regulation S-X (SX) 210 03 10 9 AICPA Audit and Accounting Guide (AAG) AAG-DEP 13 7 2006-05-01 AICPA Statement of Position (SOP) 90-7 AICPA Statement of Position (SOP) 90-7 22, 24 AICPA Statement of Position (SOP) 90-7 22 AICPA Statement of Position (SOP) 90-7 22, 67 AICPA Statement of Position (SOP) 90-7 4 SEC Regulation S-X (SX) 210 02 b 7 11 FASB FASB Staff Position (FSP) FAS140-4 and FIN46(R)-8 B8 a FASB Statement of Financial Accounting Standard (FAS) 140 13A FASB Statement of Financial Accounting Standard (FAS) 140 17 e(1) SEC Rule 15c3 240 3 k 15c3 AICPA Accounting Research Bulletin (ARB) 43 11 B 5 SEC Staff Accounting Bulletin (SAB) Topic 12 A b 3 AICPA Audit and Accounting Guide (AAG) AAG-DEP 18 29 2006-05-01 SEC Regulation S-X (SX) 210 04 5, 6, 7 7 AICPA Accounting Research Bulletin (ARB) 45 5, 12 FASB Statement of Financial Accounting Standard (FAS) 57 24 f FASB Emerging Issues Task Force (EITF) 88-16 SEC Regulation S-X (SX) 210 03 16 7 AICPA Audit and Accounting Guide (AAG) AAG-BRD 4 80 Exhibit 4-8 2006-05-01 AICPA Audit and Accounting Guide (AAG) AAG-BRD 7 10-14 2006-05-01 AICPA Audit and Accounting Guide (AAG) AAG-BRD Glossary 2006-05-01 AICPA Audit and Accounting Guide (AAG) AAG-BRD 4 9, 51, 52 2006-05-01 AICPA Audit and Accounting Guide (AAG) AAG-BRD 7 2006-05-01 SEC Rule 15c3 240 1, 2, 3 15c3 FASB Statement of Financial Accounting Standard (FAS) 141R FASB Statement of Financial Accounting Standard (FAS) 141 51 FASB Statement of Financial Accounting Standard (FAS) 141 52 FASB Statement of Financial Accounting Standard (FAS) 141 51 f FASB Statement of Financial Accounting Standard (FAS) 141R 29, 30, 41, 42, 64 FASB Statement of Financial Accounting Standard (FAS) 141R 65 a, b FASB Statement of Financial Accounting Standard (FAS) 141R 68 g(1) FASB Statement of Financial Accounting Standard (FAS) 141R 68 f(1) FASB Statement of Financial Accounting Standard (FAS) 141 51 d FASB Statement of Financial Accounting Standard (FAS) 141R 39 FASB Statement of Financial Accounting Standard (FAS) 141R 68 f(4) FASB Statement of Financial Accounting Standard (FAS) 141R 39, 40, 41 FASB Statement of Financial Accounting Standard (FAS) 141R 68 f(3) FASB Emerging Issues Task Force (EITF) 95-3 1 b FASB Statement of Financial Accounting Standard (FAS) 141 24 FASB Statement of Financial Accounting Standard (FAS) 141R 68 a FASB Statement of Financial Accounting Standard (FAS) 141 51 a FASB Statement of Financial Accounting Standard (FAS) 141R 10, 11 FASB Statement of Financial Accounting Standard (FAS) 141R 3 c FASB Statement of Financial Accounting Standard (FAS) 141R 68 b FASB Emerging Issues Task Force (EITF) 99-12 FASB Statement of Financial Accounting Standard (FAS) 141R 68 c FASB Statement of Financial Accounting Standard (FAS) 141 51 c FASB Emerging Issues Task Force (EITF) 95-3 1 FASB Statement of Financial Accounting Standard (FAS) 146 20 FASB Statement of Financial Accounting Standard (FAS) 141 40, 41 SEC Staff Accounting Bulletin (SAB) Topic 2 A 7 FASB Statement of Financial Accounting Standard (FAS) 141 40, 41, 51 FASB Emerging Issues Task Force (EITF) 04-1 FASB Statement of Financial Accounting Standard (FAS) 141R 57 FASB Statement of Financial Accounting Standard (FAS) 141R 68 m(1-4) FASB Statement of Financial Accounting Standard (FAS) 141R 68 r(2, 3) FASB Statement of Financial Accounting Standard (FAS) 141 54 FASB Statement of Financial Accounting Standard (FAS) 141 55 FASB Statement of Financial Accounting Standard (FAS) 141 51 e FASB Statement of Financial Accounting Standard (FAS) 141 37 g FASB Statement of Financial Accounting Standard (FAS) 141 35 FASB Emerging Issues Task Force (EITF) 98-1 FASB Statement of Financial Accounting Standard (FAS) 141 37 d FASB Statement of Financial Accounting Standard (FAS) 141 37 c FASB Statement of Financial Accounting Standard (FAS) 141 37 a FASB Statement of Financial Accounting Standard (FAS) 141 37 b FASB Emerging Issues Task Force (EITF) 01-3 FASB Statement of Financial Accounting Standard (FAS) 141 38 FASB Statement of Financial Accounting Standard (FAS) 141 52 c FASB Statement of Financial Accounting Standard (FAS) 141 53 d FASB Statement of Financial Accounting Standard (FAS) 141R 68 k FASB Statement of Financial Accounting Standard (FAS) 141 52 b FASB Statement of Financial Accounting Standard (FAS) 141 51 h FASB Emerging Issues Task Force (EITF) 04-2 FASB Emerging Issues Task Force (EITF) 04-3 FASB Statement of Financial Accounting Standard (FAS) 141 37 f FASB Emerging Issues Task Force (EITF) 95-3 FASB Statement of Financial Accounting Standard (FAS) 141 37 l FASB Statement of Financial Accounting Standard (FAS) 141 37 h FASB Emerging Issues Task Force (EITF) 04-1 4, 8 FASB Statement of Financial Accounting Standard (FAS) 141 37 k FASB Statement of Financial Accounting Standard (FAS) 141 37 j FASB Statement of Financial Accounting Standard (FAS) 141 51 b OTS Federal Regulation (FR) Title 12 V 563c.102 24 I FASB Statement of Financial Accounting Standard (FAS) 141R 68 h AICPA Statement of Position (SOP) 03-3 3 a-g FASB Statement of Financial Accounting Standard (FAS) 13 6 b(ii) FASB Statement of Financial Accounting Standard (FAS) 141R 68 h(3) FASB Statement of Financial Accounting Standard (FAS) 141R 68 h(1) FASB Statement of Financial Accounting Standard (FAS) 141R 68 h(2) FASB Statement of Financial Accounting Standard (FAS) 141R 68 p(1) FASB Statement of Financial Accounting Standard (FAS) 141R 68 p(2) FASB Statement of Financial Accounting Standard (FAS) 141R 59 FASB Statement of Financial Accounting Standard (FAS) 141R 24 a, b FASB Statement of Financial Accounting Standard (FAS) 141R 68 j(1) FASB Statement of Financial Accounting Standard (FAS) 141R 68 j(2) FASB Statement of Financial Accounting Standard (FAS) 141R 68 j(3) FASB Statement of Financial Accounting Standard (FAS) 141R 36, 37, 38 FASB Statement of Financial Accounting Standard (FAS) 141R 68 o(1) FASB Statement of Financial Accounting Standard (FAS) 141R 68 o(2) FASB Statement of Financial Accounting Standard (FAS) 141R 39, 40 FASB Statement of Financial Accounting Standard (FAS) 141R 68 f FASB Statement of Financial Accounting Standard (FAS) 141R 68 q 1 FASB Statement of Financial Accounting Standard (FAS) 141R 68 f(2) FASB Statement of Financial Accounting Standard (FAS) 141R 41 FASB Statement of Financial Accounting Standard (FAS) 141R 42 FASB Statement of Financial Accounting Standard (FAS) 141R 68 g 2 FASB Statement of Financial Accounting Standard (FAS) 141R 72 c(1) FASB Statement of Financial Accounting Standard (FAS) 141R 23, 24, 25 FASB Statement of Financial Accounting Standard (FAS) 141R 72 b(1) FASB Statement of Financial Accounting Standard (FAS) 141R 72 c(2)