AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 33 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 Statement of Position (SOP) 01-6 AICPA 13 a Statement of Position (SOP) 01-6 AICPA 13 c AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 SOP 00-03 AICPA Statement of Position 00-03 24 AICPA FAS 60 60 c. Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 SOP 00-03 AICPA AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 FASB Statement of Financial Accounting Standard (FAS) 107 10 http://www.fasb.org/pdf/fas107.pdf 2004-08-01 AICPA Statement of Position (SOP) 01-6 14 (m) AICPA Industry Audit and Accounting Guide (AAG) BNS 11 08 AICPA Statement of Position (SOP) 01-6 13 (f) AICPA Statement of Position (SOP) 01-6 FASB Statement of Financial Accounting Standard (FAS) 144 http://www.fasb.org/pdf/fas144.pdf 2004-08-01 FAS 60 60 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 FAS 60 60 d Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 FASB Statement of Financial Accounting Standard (FAS) 114 20 http://www.fasb.org/pdf/fas114.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 10 FASB Statement of Financial Accounting Standard (FAS) 133 529 (a) http://www.fasb.org/pdf/fas133.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 31 FASB Statement of Financial Accounting Standard (FAS) 65 29 http://www.fasb.org/pdf/fas65.pdf 2004-08-01 Current Text IN6 0.166 g Financial Accounting Standards Board FAS 60 60 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 Regulation S-X Rule 7 3 14 b SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 FAS 113 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 37591 FAS 113 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 108 FASB Statement of Financial Accounting Standard (FAS) 140 15 A http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 102 FAS 60 54 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 Statement of Position 03-01 38 a-c AICPA EITF 92-9 Emerging Issues Task Force Regulation S-X Rule 7 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Current Text IN6 166-167 FAS 60 60 c Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 Current Text IN6 166-167 FAS 60 60 c Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 Industry Audit and Accounting Guide (AAG) DEP AICPA 17 15 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 EITF 92-9 Emerging Issues Task Force FAS 57 1 Financial Accounting Standards Board http://www.fasb.org/pdf/fas57.pdf 30011 FIN 46 ( R ) 16-17 Financial Accounting Standards Board http://www.fasb.org/pdf/fin%2046R.pdf 37956 Regulation S-X Rule 7 3 10 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FAS 57 1 Financial Accounting Standards Board http://www.fasb.org/pdf/fas57.pdf 30011 FIN 46 ( R ) 16-17 Financial Accounting Standards Board http://www.fasb.org/pdf/fin%2046R.pdf 37956 Regulation S-X Rule 7 3 10 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FAS 57 1 Financial Accounting Standards Board http://www.fasb.org/pdf/fas57.pdf 30011 FIN 46 ( R ) 16-17 Financial Accounting Standards Board http://www.fasb.org/pdf/fin%2046R.pdf 37956 Regulation S-X Rule 7 3 10 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FAS 57 1 Financial Accounting Standards Board http://www.fasb.org/pdf/fas57.pdf 30011 FIN 46 ( R ) 16-17 Financial Accounting Standards Board http://www.fasb.org/pdf/fin%2046R.pdf 37956 Regulation S-X Rule 7 3 10 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 17 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 17 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 17 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 17 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SEC SEC Industry Guide Guide 3 I B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SOP 00-03 0.25 a-c AICPA FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 06 I OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 1 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 06 I OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 1 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 13 10 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 FAS 131 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas131.pdf 35582 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 140 63 http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 24 FASB Statement of Financial Accounting Standard (FAS) 140 17 E http://www.fasb.org/pdf/fas140.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 1 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 7 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 104 http://www.fasb.org/pdf/fas104.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (k) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 Regulation S-X Rule 7 3 2 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 FAS 133 Financial Accounting Standards Board http://www.fasb.org/pdf/fas133.pdf 35947 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iv) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (1) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iv) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (1) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 31 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 30 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 30 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 30 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 30 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 30 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 30 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 SEC Regulation S-X (SX) Rule 5 2 28 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#bal 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 19 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 Regulation S-X Rule 7 3 21 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 4 IV http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#condensed 2004-08-01 Regulation S-X Rule 7 5 c Financial Accounting Standards Board http://www.sec.gov/divisions/corpfin/forms/regsx.htm 38299 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 Current Text IN6 166-167 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 Current Text IN6 166-167 FAS 60 60 c Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FAS 60 28-31 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 FAS 97 22 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 FAS 120 5-6 Financial Accounting Standards Board http://www.fasb.org/pdf/fas120.pdf 34700 Regulation S-X Rule 7 3 10 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SOP 95-1 .19-.23 American Institute of Certified Public Accountants AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 AICPA Industry Audit and Accounting Guide (AAG) BNS 11 32 SEC SEC Industry Guide Guide 3 V D 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V A 2 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 V A 1 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 4 7 SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 12 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FAS 97 15-21 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 19 8 SEC Regulation S-X (SX) Rule 9 3 12 a http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC SEC Industry Guide Guide 3 V A 5 http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 24 112 I SEC SEC Industry Guide Guide 3 I A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 27 115 I AICPA Industry Audit and Accounting Guide (AAG) BNS 10 22 SEC Regulation S-X (SX) Rule 9 3 9 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 Current Text IN6 166-167 FAS 60 60 c Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 Current Text IN6 166-167 FAS 60 60 c Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 SOP 00-03 0.18 SEC Form N-1A SEC FAS 60 28-31 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 22-26 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 FAS 120 5-6 Financial Accounting Standards Board http://www.fasb.org/pdf/fas120.pdf 34700 Regulation S-X Rule 7 4 7 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SOP 95.1 19-23 AICPA Regulation S-X Rule 7 4 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FAS 60 41-43 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 120 5-6 Financial Accounting Standards Board http://www.fasb.org/pdf/fas120.pdf 34700 Regulation S-X Rule 7 4 6 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SOP 95.1 14-18 FAS 97 115-121 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 Regulation S-X Rule 7 4 6 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Audit and Accounting Guides (AAG) 7 36 AICPA S-X 6 07 2 b SEC Regulation S-X Rule 7 4 7 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 13 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 4 8 m http://www.sec.gov/divisions/corpfin/forms/regsx.htm#general 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 (b) (i)(B) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 5 97 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 AICPA Statement of Position (SOP) 01-6 14 (m) AICPA Statement of Position (SOP) 01-6 14 (m) SEC Regulation S-X (SX) Rule 9 03 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 18 (b) (ii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 1 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC Regulation S-X (SX) Rule 9 5 B 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 Regulation S-X (SX) Rule 9 b 5 3 SEC Regulation S-X (SX) Rule 9 05 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 25 113 I Audit and Accounting Guides (AAG) 7 18 AICPA SEC SEC Industry Guide Guide 3 V A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 26 114 I Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 21 109 I Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 22 110 I Audit and Accounting Guides (AAG) 7 35 h AICPA S-X 4 08 h SEC Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 28 116 I Audit and Accounting Guide LHI Glossary AICPA Audit and Accounting Guide PLI Glossary AICPA FAS 60 21-26 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 15-21 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 FAS 113 26 Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 Regulation S-X Rule 7 3 13 (a) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 30 FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 Financial Accounting Standards Board FAS 115 a-c http://www.fasb.org/pdf/fas115.pdf 34090 Financial Accounting Standards Board FAS 115 a-c http://www.fasb.org/pdf/fas115.pdf 34090 Financial Accounting Standards Board FAS 115 a-c http://www.fasb.org/pdf/fas115.pdf 34090 SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA Financial Accounting Standards Board FAS 115 a-c http://www.fasb.org/pdf/fas115.pdf 34090 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 Current Text IN6 166-167 FAS 60 60 c Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 Current Text IN6 166-167 FAS 60 60 c Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA EITF 92-9 Emerging Issues Task Force EITF 92-9 Emerging Issues Task Force SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA SOP 94-5 10-11 AICPA SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 15 103 I AICPA Industry Audit and Accounting Guide (AAG) BNS 4 6 SEC Regulation S-X (SX) Rule 9 3 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 13 39 AICPA Statement of Position (SOP) 01-6 14 (e) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 05 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 8 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 6 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 6 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 7 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 4 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 91 http://www.fasb.org/pdf/fas91.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 2 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 23 111 I Regulation S-X Rule 7 3 1 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 h http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 f http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 SEC SEC Industry Guide Guide 3 II A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 9 10 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 15 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 d http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 FAS 60 48 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 Regulation S-X Rule 7 3 1 (d) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 1 (g) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 31 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 FAS 60 53-54 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 Regulation S-X Rule 7 3 18 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Statement of Position 03-1 10-18 AICPA SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC Regulation S-X (SX) Rule 9 05 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#ties 2004-08-01 SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SEC SEC Industry Guide Guide 3 III A http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Statement of Position (SOP) 01-6 13 (g) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 83 FASB Statement of Financial Accounting Standard (FAS) 133 22 B http://www.fasb.org/pdf/fas133.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (1) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FAS 60 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 Regulation S-X Rule 7 3 1 (c ) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Audit and Accounting Guide LHI 11 .84-.86 AICPA Regulation S-X Rule 7 3 1 (e) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FAS 60 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 Regulation S-X Rule 7 3 1 (c ) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 140 17 A http://www.fasb.org/pdf/fas140.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 134 http://www.fasb.org/pdf/fas134.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 74 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 83 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 8 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 8 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA FAS 60 60 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 SOP 01-05 .10-.11 AICPA FAS 60 17-20 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 113 21-25 Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 Regulation S-X Rule 7 3 13 (a) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 A http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 7 3 1 b http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 Regulation S-X Rule 7 3 1 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 SOP 00-03 0.25 b AICPA FASB Statement of Financial Accounting Standard (FAS) 72 11 http://www.fasb.org/pdf/fas72.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 134 http://www.fasb.org/pdf/fas134.pdf 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) BNS 10 FASB Statement of Financial Accounting Standard (FAS) 133 529 (a) http://www.fasb.org/pdf/fas133.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 65 http://www.fasb.org/pdf/fas65.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 19 10.22 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 102 http://www.fasb.org/pdf/fas102.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 III http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 SOP 94-5 10-11 AICPA SOP 94-5 AICPA SOP 01-05 .10-.11 AICPA OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 10 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FAS 60 47 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 48 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 02 AICPA Industry Audit and Accounting Guide (AAG) CRU 6 19 FASB Emerging Issues Taskforce (EITF) D80 FASB Statement of Financial Accounting Standard (FAS) 5 http://www.fasb.org/pdf/fas5.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 14 http://www.fasb.org/pdf/fas14.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Staff Accounting Bulletins (SAB) 102 1 http://www.sec.gov/interps/account/sab102.htm#FOOTBODY_10 2004-08-01 FAS 60 27 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 38139 Regulation S-X Rule 7 3 1 (c ) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Industry Audit and Accounting Guide (AAG) CRU 5 38 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 7 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 Statement of Position (SOP) 01-6 AICPA 17 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FAS 113 27 a-b Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 14 102 I OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (a) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 (a) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 52 http://www.fasb.org/pdf/fas52.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 140 http://www.fasb.org/pdf/fas140.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (g) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 14 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 (c) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 Regulation S-X Rule 7 4 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (c) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 (b) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 Regulation S-X Rule 7 4 3 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 AICPA Industry Audit and Accounting Guide (AAG) BNS 8 30 FASB Statement of Financial Accounting Standard (FAS) 140 http://www.fasb.org/pdf/fas140.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 Regulation S-X Rule 7 4 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 (g) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 14 (d) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II 13 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 04 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 Regulation S-X Rule 7 3 17 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 16 104 I Statement of Position (SOP) 01-6 AICPA 14 m Statement of Position (SOP) 01-6 AICPA 14 m Statement of Position (SOP) 01-6 AICPA 14 m Regulation S-X Rule 7 3 10 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 103 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 10 3 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 12 http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 Audit and Accounting Guides (AAG) 7 20 AICPA S-X 6 04 8 SEC AICPA Industry Audit and Accounting Guide (AAG) BNS 6 75 AICPA Statement of Position (SOP) 01-6 13 (e) OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 8 (b) (iiii) http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 7 (a) (4) http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 14 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 2 II http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 4 13 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#see 2004-08-01 Industry Audit and Accounting Guide (AAG) 11 1 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 SEC Regulation S-X (SX) Rule 9 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA SOP 94-5 10-11 AICPA SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA SOP 94-5 10-11 AICPA SOP 01-05 .10-.11 AICPA FAS 60 41-43 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 120 5-6 Financial Accounting Standards Board http://www.fasb.org/pdf/fas120.pdf 34700 SOP 95.1 14-18 AICPA FAS 113 15 Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 37591 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 31 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 SEC Regulation S-X (SX) Rule 7 3 5 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 2004-08-01 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 5 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#lance 38299 FAS 113 14 Financial Accounting Standards Board http://www.fasb.org/pdf/fas113.pdf 33939 APB 12 10 Accounting Principles Board CON 5 55-57 Financial Accounting Standards Board http://www.fasb.org/pdf/con5.pdf 31017 Regulation S-X Rule 5 2 31 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 Regulation S-X Rule 3 4 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#reg 38299 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 5 http://www.fasb.org/pdf/fas5.pdf 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 95 http://www.fasb.org/pdf/fas95.pdf 2004-08-01 S-X 6 04 19 SEC S-X 6 05 4 SEC S-X 12 12 3 SEC AICPA Industry Audit and Accounting Guide (AAG) BNS 9 8 AICPA Industry Audit and Accounting Guide (AAG) BNS 9 11 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 13 AICPA Industry Audit and Accounting Guide (AAG) CRU 10 16 SEC Regulation S-X (SX) Rule 9 3 10 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I 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Regulation S-X Rule 7 3 1 (a-b) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 AICPA Industry Audit and Accounting Guide (AAG) BNS 7 63 (b) FASB Statement of Financial Accounting Standard (FAS) 115 http://www.fasb.org/pdf/fas115.pdf 2004-08-01 SEC Regulation S-X (SX) Rule 9 03 4 http://www.sec.gov/divisions/corpfin/forms/regsx.htm#cost 2004-08-01 Regulation S-X Rule 7 3 1 (a-b) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 Regulation S-X Rule 7 3 1 (a-b) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FAS 140 17 e-f Financial Accounting Standards Board http://www.fasb.org/pdf/fas140.pdf 36770 FAS 150 26-28 Financial Accounting Standards Board http://www.fasb.org/pdf/fas150.pdf 37742 FASB Statement of Financial Accounting Standard (FAS) 91 21 http://www.fasb.org/pdf/fas91.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FASB Statement of Financial Accounting Standard (FAS) 91 21 http://www.fasb.org/pdf/fas91.pdf 2004-08-01 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 I http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01 FAS 60 13 Financial Accounting Standards Board http://www.fasb.org/pdf/fas60.pdf 30103 FAS 97 16-17 Financial Accounting Standards Board http://www.fasb.org/pdf/fas97.pdf 32112 Regulation S-X Rule 7 3 13 (a) SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 FASB Statement of Financial Accounting Standard (FAS) 133 http://www.fasb.org/pdf/fas133.pdf 2004-08-01 FAS 133 Financial Accounting Standards Board http://www.fasb.org/pdf/fas133.pdf 35947 EITF 92-9 Emerging Issues Task Force EITF 92-9 Emerging Issues Task Force Regulation S-X Rule 7 3 10 SEC http://www.sec.gov/divisions/corpfin/forms/regsx.htm#till 38299 EITF 92-9 Emerging Issues Task Force FIN 46 (R ) Financial Accounting Standards Board http://www.fasb.org/pdf/fin%2046R.pdf 37956 SEC SEC Industry Guide Guide 3 II B http://www.sec.gov/divisions/corpfin/forms/industry.htm#secguide3 2004-08-01 Code of Federal Regulations, Title 12 (CFR, Title 12) 563c OTS 18 106 I AICPA Industry Audit and Accounting Guide (AAG) BNS 4 06 OTS Federal Regulation (FR) 563c-Accounting Requirements 102 A http://ecfr.gpoaccess.gov/e/ecfr/ecfrbrowse/Title12/12cfr563c_main_02.html 2004-08-01