The 2006 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its Predecessors. ORIGINAL PRONOUNCEMENTS The 2006 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes: * Original Pronouncements: Volume I-FASB Statements 1-120 (0-470-05257-0) * Original Pronouncements: Volume II-FASB Statements 121-156 (0-470-05257-0) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-470-05257-0) Features * All pronouncements amended by subsequent pronouncements reflect those amendments. * Includes all current FASB Staff Positions. * Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement. Completely superseded pronouncements that may no longer be applied are omitted, and status pages are retained for those omitted pronouncements. * EITF Issues and AICPA Accounting Standards Executive Committee (AcSEC) Statements of Position and Practice bulletins are cross-referenced on applicable status pages. * Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Task Force (EITF). * Volume III Contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes, EITF Issues, and the FASB's question-and-answer Special reports and FASB Staff Positions. CURRENT TEXT The 2006 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2006) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: * Current Text: Volume I-General Standards-Sections A06 to N35 (0-470-05255-4) * Current Text: Volume II-General Standards-Sections P16 to V18 and Industry Standards (0-470-05255-4) Features * Arranged alphabetically by topics for easy reference. * EITF Issues are listed by topic and where applicable linked to specific paragraphs. * AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. * FASB's question-and-answer Special Reports and FASB Staff Positions are included by topic. * Links Current Text paragraphs to the original pronouncements in a Volume II appendix. * Contains the appendixes and a topical index as described above for Volume III of Original Pronouncements.

The FASB current text is a topical integration of currently effective accounting and reporting standards. Material is drawn from FASB Statements of Financial Accounting Standards and FASB Interpretations, AICPA Accounting Research Bulletins and APB Opinions. Volume I (General Standards) contain those standards that are generally applicable to all enterprises. Volume II (Industry Standards) contain specialized standards that are applicable to not-for-profit organizations and enterprises operating in specific industries. Each year these manuals are updated to reflect changes in standards. Intended a supplement to a course in Intermediate Accounting, Advanced Accounting, or Accounting Theory. ** Also available on the Financial Accounting Research System (FARS) CD-ROM, ISBN 0-471-05260-0

The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.