会計用語辞典

SFAS 1:
Disclosure of Foreign Currency Translation Information

SFAS 2:
Accounting for Research and Development Costs

SFAS 3:
Reporting Accounting Changes in Interim Financial Statements

SFAS 4:
Reporting Gains and Losses from Extinguishment of Debt

SFAS 5:
Accounting for Contingencies
偶発事象の会計処理

SFAS 6:
Classification of Short-Term Obligations Expected to Be Refinanced

SFAS 7:
Accounting and Reporting by Development Stage Enterprises

SFAS 8:
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement

SFAS 9:
Accounting for Income Taxes: Oil and Gas Producing Companies

SFAS 10:
Extension of "Grandfather" Provisions for Business Combinations

SFAS 11:
Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5

SFAS 12:
Accounting for Certain Marketable Securities

SFAS 13:
Accounting for Leases
リース取引の会計処理

SFAS 14:
Financial Reporting for Segments of a Business Enterprise

SFAS 15:
Accounting by Debtors and Creditors for Troubled Debt Restructurings

SFAS 16:
Prior Period Adjustments

SFAS 17:
Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13

SFAS 18:
Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14

SFAS 19:
Financial Accounting and Reporting by Oil and Gas Producing Companies

SFAS 20:
Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8

SFAS 21:
Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14

SFAS 22:
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13

SFAS 23:
Inception of the Lease—an amendment of FASB Statement No. 13

SFAS 24:
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14

SFAS 25:
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19

SFAS 26:
Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13

SFAS 27:
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13

SFAS 28:
Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13

SFAS 29:
Determining Contingent Rentals—an amendment of FASB Statement No. 13

SFAS 30:
Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14

SFAS 31:
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief

SFAS 32:
Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20

SFAS 33:
Financial Reporting and Changing Prices

SFAS 34:
Capitalization of Interest Cost
金利費用の資産化

SFAS 35:
Accounting and Reporting by Defined Benefit Pension Plans

SFAS 36:
Disclosure of Pension Information—an amendment of APB Opinion No. 8

SFAS 37:
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11

SFAS 38:
Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16

SFAS 39:
Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33

SFAS 40:
Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33

SFAS 41:
Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33

SFAS 42:
Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34

SFAS 43:
Accounting for Compensated Absences
有給休暇の会計処理

SFAS 44:
Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30

SFAS 45:
Accounting for Franchise Fee Revenue

SFAS 46:
Financial Reporting and Changing Prices: Motion Picture Films

SFAS 47:
Disclosure of Long-Term Obligations

SFAS 48:
Revenue Recognition When Right of Return Exists

SFAS 49:
Accounting for Product Financing Arrangements

SFAS 50:
Financial Reporting in the Record and Music Industry

SFAS 51:
Financial Reporting by Cable Television Companies

SFAS 52:
Foreign Currency Translation
外貨換算

SFAS 53:
Financial Reporting by Producers and Distributors of Motion Picture Films

SFAS 54:
Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33

SFAS 55:
Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15

SFAS 56:
Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20—an amendment of FASB Statement No. 32

SFAS 57:
Related Party Disclosures

SFAS 58:
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34

SFAS 59:
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35

SFAS 60:
Accounting and Reporting by Insurance Enterprises

SFAS 61:
Accounting for Title Plant

SFAS 62:
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34

SFAS 63:
Financial Reporting by Broadcasters

SFAS 64:
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4

SFAS 65:
Accounting for Certain Mortgage Banking Activities

SFAS 66:
Accounting for Sales of Real Estate
不動産の売却の会計処理

SFAS 67:
Accounting for Costs and Initial Rental Operations of Real Estate Projects

SFAS 68:
Research and Development Arrangements

SFAS 69:
Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39

SFAS 70:
Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33

SFAS 71:
Accounting for the Effects of Certain Types of Regulation

SFAS 72:
Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9

SFAS 73:
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20

SFAS 74:
Accounting for Special Termination Benefits Paid to Employees

SFAS 75:
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35

SFAS 76:
Extinguishment of Debt-an amendment of APB Opinion No. 26

SFAS 77:
Reporting by Transferors for Transfers of Receivables with Recourse

SFAS 78:
Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A

SFAS 79:
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16

SFAS 80:
Accounting for Futures Contracts

SFAS 81:
Disclosure of Postretirement Health Care and Life Insurance Benefits

SFAS 82:
Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33

SFAS 83:
Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10

SFAS 84:
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26

SFAS 85:
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15

SFAS 86:
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed

SFAS 87:
Employers' Accounting for Pensions
事業主の年金会計

SFAS 88:
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits

SFAS 89:
Financial Reporting and Changing Prices

SFAS 90:
Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71

SFAS 91:
Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases—an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17

SFAS 92:
Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
SFAS 93:
Recognition of Depreciation by Not-for-Profit Organizations

SFAS 94:
Consolidation of All Majority-owned Subsidiaries—an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12

SFAS 95:
Statement of Cash Flows
キャッシュフロー計算書

SFAS 96:
Accounting for Income Taxes
法人所得税の会計処理

SFAS 97:
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments

SFAS 98:
Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11

SFAS 99:
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93

SFAS 100:
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96

SFAS 101:
Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71

SFAS 102:
Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale—an amendment of FASB Statement No. 95

SFAS 103:
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96

SFAS 104:
Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement No. 95

SFAS 105:
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk

SFAS 106:
Employers' Accounting for Postretirement Benefits Other Than Pensions

SFAS 107:
Disclosures about Fair Value of Financial Instruments
金融商品の公正価値に関する開示

SFAS 108:
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96

SFAS 109:
Accounting for Income Taxes
法人所得税の会計処理

SFAS 110:
Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35

SFAS 111:
Rescission of FASB Statement No. 32 and Technical Corrections

SFAS 112:
Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43

SFAS 113:
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts

SFAS 114:
Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15

SFAS 115:
Accounting for Certain Investments in Debt and Equity Securities

SFAS 116:
Accounting for Contributions Received and Contributions Made

SFAS 117:
Financial Statements of Not-for-Profit Organizations

SFAS 118:
Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114

SFAS 119:
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments

SFAS 120:
Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts—an amendment of FASB Statements 60, 97, and 113 and Interpretation No. 40

SFAS 121:
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of

SFAS 122:
Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65

SFAS 123:
Accounting for Stock-Based Compensation

SFAS 123R:
Share-Based Payment

SFAS 124:
Accounting for Certain Investments Held by Not-for-Profit Organizations

SFAS 125:
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities

SFAS 126:
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107

SFAS 127:
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125

SFAS 128:
Earnings per Share
1株当たり利益

SFAS 129:
Disclosure of Information about Capital Structure

SFAS 130:
Reporting Comprehensive Income

SFAS 131:
Disclosures about Segments of an Enterprise and Related Information

SFAS 132:
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106

SFAS 132R:
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106

SFAS 133:
Accounting for Derivative Instruments and Hedging Activities
デリバティブ商品およびヘッジ活動に関する会計処理

SFAS 134:
Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise—an amendment of FASB Statement No. 65

SFAS 135:
Rescission of FASB Statement No. 75 and Technical Corrections

SFAS 136:
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others

SFAS 137:
Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133
デリバティブ商品およびヘッジ活動に関する会計処理—FAS第133号の適用時期の延期—FAS第133号の改訂

SFAS 138:
Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133

SFAS 139:
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121

SFAS 140:
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125

SFAS 141:
Business Combinations
企業結合

SFAS 142:
Goodwill and Other Intangible Assets

SFAS 143:
Accounting for Asset Retirement Obligations
資産除却債務の会計処理

SFAS 144:
Accounting for the Impairment or Disposal of Long-Lived Assets

SFAS 145:
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections

SFAS 146:
Accounting for Costs Associated with Exit or Disposal Activities

SFAS 147:
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9

SFAS 148:
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123

SFAS 149:
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
デリバティブ商品及びヘッジ活動に関するFAS第133号の改訂

SFAS 150:
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
負債と資本の両方の性格を有する特定の金融商品の会計処理

SFAS 151:
Inventory Costs—an amendment of ARB No. 43, Chapter 4

SFAS 152:
Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67

SFAS 153:
Exchanges of Non-monetary Assets—an amendment of APB Opinion No. 29

SFAS 154:
Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
会計方針の変更および誤謬の修正—APB第20号およびFAS第3号の修正

SFAS 155:
Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
特定の複合金融商品に関する会計処理—FAS第133号および140号の改訂

SFAS 156:
Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
金融資産のサービス業務に関する会計処理—FAS第140号の改訂

SFAS 157:
Fair Value Measurements
公正価値測定

SFAS 158:
Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)
確定給付年金および他の退職後給付制度に関する事業主の会計処理—SFAS第87号、88号、106号および132(R)号の改訂

SFAS 159:
The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115
金融資産および金融負債のための公正価値オプション—FAS第115号の改訂を含む

SFAS 160:
Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
連結財務諸表における非支配持分—ARB第51号の改訂

SFAS 161:
Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
デリバティブ商品及びヘッジ活動に関する開示—FAS第133 号の改訂

SFAS 162:
The Hierarchy of Generally Accepted Accounting Principles
一般に公正妥当と認められた会計原則のヒエラルキー

SFAS 163:
Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60
金融保証保険契約に関する会計処理—FAS第60号の解釈

会計用語辞典

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会計用語辞典

会計用語 F~J

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US GAAP 米国会計基準

IFRS 国際財務報告基準

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