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Wiley GAAP 2008 by Colorado Steven M. Bragg Englewood, Ralph Nach American Express Tax and Business Inc., Barry J. Epstein

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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:

AbbreviationSource1 Pronouncement
AAGAcSECAccounting and Auditing Guides
AINAICPAAccounting Interpretation
APBAPBOpinions
ARBCAPAccounting Research Bulletins
AUGAcSECIndustry Audit Guide
CONFASBStatements of Financial Accounting Concepts
DEITFDiscussions of Technical Matters
DIGDIGFAS 133 Implementation Issue
EITFEITFIssue and/or Consensus Position
FASFASBStatements of Financial Accounting Standards
FINFASBInterpretations
FSPFASBStaff Position
FTBFASBTechnical Bulletins
IASIASCInternational Accounting Standards ...

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