Professional Standards FASB-2011

For more detailed information on the Professional Standards listed below, please visit the FASB website.


Number Professional Standard Effective Date
No. 2011-12 Comprehensive Income (Topic 220) (E) 12-15-12
No. 2011-11 Balance Sheet (Topic 210) (B) 1-1-13
No. 2011-10 Property, Plant, and Equipment (Topic 360) (E) 12-15-13
No. 2011-09 Compensation-Retirement Benefits-Multiemployer Plans (Subtopic 715-80) (E) 12-15-12
No. 2011-08 Intangibles – Goodwill and Other (Topic 350) Testing Goodwill for Impairment (B) 12-15-11
No. 2011-07 Health Care Entities (Topic 954) Presentation and Disclosure of Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts for Certain Health Care Entities (E) 12-15-12
No. 2011-06 Other Expenses (Topic 720) Fees Paid to the Federal Government by Health Insurers (B) 12-31-13
No. 2011-05 Comprehensive Income (Topic 220) (A) 12-15-11
No. 2011-04 Fair Value Measurement (Topic 820) (B) 12-15-11
No. 2011-03 Reconsideration of Effective Control for Repurchase Agreements (B) 12-15-11
No. 2011-02 Receivables (Topic 310) A Creditor’s Determination of Whether a Restructuring is a Troubled Debt Restructuring (E) 12-15-12
No. 2011-01 Receivables (Topic 310) Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20 (I) January 2011


Legend for Effective Date:
B=Beginning After
E= Ending After
I= When Issued