FAS Number

Title

Codification Reference
(ASC Topic/Subtopic)

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FAS 5

Accounting for Contingencies

ASC 450-10
(Overall: Contingencies)

FAS 5 (as issued)

FAS 95

Statement of Cash Flows

ASC 230-10 (Overall:
Statement of Cash Flows)

FAS 95 (as issued)

FAS 125

Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities

ASC 860
(Transfers and Servicing)

FAS 125 (as issued)

FAS 133

Accounting for Derivative
Instruments and Hedging Activities

ASC 815
(Derivatives and Hedging)

FAS 133 (as issued)

FAS 140

Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities

ASC 860
(Transfers and Servicing)

FAS 140 (as issued)