Accounting Research Bulletin (ARB) 3 43 4 AICPA A Regulation S-X (SX) 5 210 8 SEC 02 Regulation S-X (SX) 5 17 SEC Regulation S-X (SX) 210 19, 20 SEC 02 FAS 123R FAS 141 FAS 133 22 FAS 115 3, 12 EITF 86-40 FAS 95 15,17 FAS 95 15,17 Statement of Position (SOP) 97-2 63 AICPA 5 Regulation S-X (SX) 210 SEC (b) Statement of Position (SOP) 97-2 63 AICPA Statement of Financial Accounting Standard (FAS) 95 15, 17 FASB