Wiley GAAP 2008

Authoritative Accounting Pronouncements

Listed below are all of the authoritative accounting pronouncements currently in effect as we go to press. The current text refers to the FASB's Accounting Standards‐Current Text, which is divided into two volumes: General Standards and Industry Standards. These volumes as well as two volumes of Original Pronouncements may be ordered from the AICPA (800‐862‐4272) or FASB (203‐847‐0700). The Emerging Issues Task Force Abstracts, which are in a separate book, may be ordered from the FASB. AICPA Statements of Position by the Accounting Standards Executive Committee may be ordered from the AICPA. These are available individually or in the publication entitled AICPA Technical Practice Aids. Places in this text where the pronouncements are discussed may be found by referencing the last column in the listings below.

Pronouncement Abbreviations

The following is a key to the abbreviations used throughout the book to refer to authoritative pronouncements:

Abbreviation	Source1	Pronouncement
AAG	AcSEC	Accounting and Auditing Guides
AIN	AICPA	Accounting Interpretation
APB	APB	Opinions
ARB	CAP	Accounting Research Bulletins
AUG	AcSEC	Industry Audit Guide
CON	FASB	Statements of Financial Accounting Concepts
D	EITF	Discussions of Technical Matters
DIG	DIG	FAS 133 Implementation Issue
EITF	EITF	Issue and/or Consensus Position
FAS	FASB	Statements of Financial Accounting Standards
FIN	FASB	Interpretations
FSP	FASB	Staff Position
FTB	FASB	Technical Bulletins
IAS	IASC	International Accounting Standards ...