CURRENT TEXT: ACCT STD (V1:GENERAL)(02/03) (P)

Notice to Users of the Current Text.An Introduction to the Current Text.Accounting Changes.Accounting Policies.Additional Paid-in Capital.Adjustments of Financial Statements for Prior Periods.Asset Retirement Obligations.Balance Sheet Classification: Current Assets and Current Liabilities.Balance Sheet Display: Offsetting.Business Combinations (APB 16).Business Combinations (FAS 141).Capital Stock: Capital Transactions.Capital Stock: Dividends-in-Kind.Capital Stock: Preferred Stock.Capital Stock: Stock Dividends and Stock Splits.Capital Stock: Treasury Stock.Capital Structure: Disclosures.Cash Flows Statement.Changing Prices: Reporting Their Effects in Financial Reports.Commitments: Long-Term Obligations.Compensation: Stock-Based.Compensation to Employees: Deferred Compensation Agreements.Compensation to Employees: Paid Absences.Compensation to Employees: Stock Purchase and Option Plans.Comprehensive Income: Financial Statement Presentation.Consolidation.ContingenciesContributions.Debt.Debt: Convertible Debt, Conversion of Convertible Debt, and Debt with Stock Purchase Warrants.Debt: Product Financing Arrangements.Debt: Restructurings.Depreciation.Derivative Instruments and Hedging Activities.Disposal of Long-Lived Assets.Earnings per Share.Employee Stock Ownership Plans (ESOPs).Financial Instruments: Disclosure.Financial Instruments: Servicing.Financial Instruments: Transfers (FAS 125).Financial Instruments: Transfers (FAS 140).Financial Statements: Comparative Financial Statements.Foreign Currency Translation.Foreign Operations.Goodwill and Other Intangible Assets.Impairment.Income Statement Presentation: Discontinued Operations (APB 30).Income Statement Presentation: Discontinued Operations (FAS 144).Income Statement Presentation: Extraordinary Items.Income Statement Presentation: Unusual or Infrequent Items.Income Taxes.Insurance Costs.Intangible Assets (APB 17).Interest: Capitalization of Interest Costs.Interest: Imputation of an Interest Cost.Interim Financial Reporting.Inventory.Investments: Debt and Equity Securities.Investments: Equity Method.Leases.Lending Activities.Liabilities: Extinguishments.Nonmonetary Transactions.Pension Costs.Postemployment Benefits.Postretirement Benefits Other Than Pensions.Quasi Reorganizations.Real Estate.Related Parties.Research and Development.Research and Development Arrangements.Retained Earnings.Revenue Recognition.Segment Disclosures and Related Information.Taxes: Real and Personal Property Taxes.Valuation: Use of Valuation Allowances.FASB Staff is the author of 'CURRENT TEXT: ACCT STD (V1:GENERAL)(02/03) (P)' with ISBN 9780471218562 and ISBN 0471218561.