Also found in: Wikipedia.
SFASSpecial Forces Assessment and Selection
SFASSport Fishing Association of Singapore
SFASSafety Features Actuation System
SFASStatewide Fixed Assets System
SFASStatement of Financial Accounting Standards
SFASStudent Financial Aid Services
sFasSoluble Fas
SFASSales Force Automation System
References in periodicals archive ?
Established in 1991, SFAS is the nation's oldest fee-based provider of preparation and assistance services related to the Free Application for Federal Student Aid (FAFSA).
Table 2 shows the average ratios for the companies in our sample after adjusting for implementation and ongoing compliance with SFAS No.
SFAS 159 requires that the difference between the carrying value before election of the fair value option and the fair value of these instruments be recorded as an adjustment to beginning retained earnings in the period of adoption.
SFAS 162 comes in response to an SEC study in July 2003, which, in part, endorsed an improvement to the SAS 69 GAAP hierarchy ("old GAAP hierarchy").
The fair value option is designed to encourage improved balance sheet management, to better react to changes in interest rates and to provide an alternative to the complex SFAS No.
The following is a summary of the most significant FASB standards issued since 1975 (listed in Appendix D of SFAS 157) that currently require fair value measurements to be reported in financial statements.
Public companies' (excluding small business issuers') financial statements must reflect SFAS 123(R) as of the start of the first fiscal year beginning after June 15, 2005.
This article provides empirical evidence regarding the potential impact of SFAS 133 on the measuring and reporting practices of the largest twenty-five United States (US)-based banks.
A Case Study of a Business Combination Under SFAS 141 (No.
SFAS 121 requires the use of both undiscounted future cash flows and fair values to recognize and measure impairment.
In effect, then, SFAS 122 and SFAS 125 required mortgage servicers to add a lot of risky assets to their balance sheets.
To help accomplish these goals, SFAS 132 stipulates different disclosure rules for public and nonpublic (i.