First, we will load the packages we need for these exercises.
# From base python
from collections import Counter # Counters
import csv # Read and write csv files
import os # Work with file paths
import re # Regular expressions
# External
from bs4 import BeautifulSoup # HTML (and XML) parsing
import nltk # Natural Language Toolkit -- for NLP parsing
import numpy as np # Simple mathematics function and linear algebra
import spacy # SpaCy -- for NLP parsing
import requests # A better interface for http connections
To start, we need to load in the text data from last session and process it again.
with open('../../Data/S4_WSJ_2013.09.09.txt', 'rt') as f:
text2 = f.readlines()
A lot of work with text analytics typically goes into cleaning up the document. In the case of the above, we probably want 119 articles separated out such that each article is an element of a list. To do this, we can use some basic looping and conditional statements. Note 2 key insights for this:
Full text:
. This is unlikely to be used in the article text itself, so it can serve as a delimiter for the start of an article.Company / organization:
, Credit:
, or Copyright:
Full text: Not available
articles = []
article = ''
reading = False
for line in text2:
if reading: # check for the end of an article
if 'Company / organization: ' in line or 'Credit: ' in line or 'Copyright: ' in line:
# Done reading the article: output it
reading = False
articles.append(article)
article = ''
else:
article += line
else: # check for the start of an article
if 'Full text: ' in line and 'Full text: Not available' not in line:
# Start reading the article in
article = line[11:]
reading = True
else:
pass # not part of an article, nothing to do.
Given the above list, we are now in good shape to do whichever analysis it is that we need.
For NLTK, we will take a look at simple part of speech tagging. To do this, there are two steps:
articles[0]
'Hedge funds are cutting their standard fees of 2% of assets under management and 20% of profits amid pressure from investors.\n---\nA team of Ares and CPP Investment Board are in the final stages of talks to buy luxury retailer Neiman Marcus for around $6 billion.\n---\nFederal regulators plan to reduce the maximum size of mortgages eligible for backing by Fannie and Freddie.\n---\nTime Warner plans to move its U.S. retirees from company-administered health plans to private exchanges.\n---\nA U.S. appeals court will hear oral arguments today in a suit by Verizon challenging FCC "net-neutrality" rules.\n---\nJapan\'s GDP grew at an annualized pace of 3.8% in the second quarter, much faster than initially estimated.\n---\nChina said its exports rose 7.2% in August from a year earlier, the latest in a series of positive economic reports.\n---\nWhite House officials are considering Treasury Undersecretary Lael Brainard for a seat on the Fed\'s board.\n---\nSolarCity scrapped a "Happy Meals" deal, a share-lending technique that has been the target of criticism.\n---\nThe CFTC could vote by the end of the month on a rule aimed at curbing speculation in the commodity markets.\n---\nReserve Primary Fund\'s former managers have reached a preliminary settlement of a lawsuit brought by investors.\n\n'
# If you get an error that you are missing 'punkt', run: nltk.download('punkt')
article_tokens = [nltk.tokenize.word_tokenize(article) for article in articles]
print(article_tokens[0])
['Hedge', 'funds', 'are', 'cutting', 'their', 'standard', 'fees', 'of', '2', '%', 'of', 'assets', 'under', 'management', 'and', '20', '%', 'of', 'profits', 'amid', 'pressure', 'from', 'investors', '.', '--', '-', 'A', 'team', 'of', 'Ares', 'and', 'CPP', 'Investment', 'Board', 'are', 'in', 'the', 'final', 'stages', 'of', 'talks', 'to', 'buy', 'luxury', 'retailer', 'Neiman', 'Marcus', 'for', 'around', '$', '6', 'billion', '.', '--', '-', 'Federal', 'regulators', 'plan', 'to', 'reduce', 'the', 'maximum', 'size', 'of', 'mortgages', 'eligible', 'for', 'backing', 'by', 'Fannie', 'and', 'Freddie', '.', '--', '-', 'Time', 'Warner', 'plans', 'to', 'move', 'its', 'U.S.', 'retirees', 'from', 'company-administered', 'health', 'plans', 'to', 'private', 'exchanges', '.', '--', '-', 'A', 'U.S.', 'appeals', 'court', 'will', 'hear', 'oral', 'arguments', 'today', 'in', 'a', 'suit', 'by', 'Verizon', 'challenging', 'FCC', '``', 'net-neutrality', "''", 'rules', '.', '--', '-', 'Japan', "'s", 'GDP', 'grew', 'at', 'an', 'annualized', 'pace', 'of', '3.8', '%', 'in', 'the', 'second', 'quarter', ',', 'much', 'faster', 'than', 'initially', 'estimated', '.', '--', '-', 'China', 'said', 'its', 'exports', 'rose', '7.2', '%', 'in', 'August', 'from', 'a', 'year', 'earlier', ',', 'the', 'latest', 'in', 'a', 'series', 'of', 'positive', 'economic', 'reports', '.', '--', '-', 'White', 'House', 'officials', 'are', 'considering', 'Treasury', 'Undersecretary', 'Lael', 'Brainard', 'for', 'a', 'seat', 'on', 'the', 'Fed', "'s", 'board', '.', '--', '-', 'SolarCity', 'scrapped', 'a', '``', 'Happy', 'Meals', "''", 'deal', ',', 'a', 'share-lending', 'technique', 'that', 'has', 'been', 'the', 'target', 'of', 'criticism', '.', '--', '-', 'The', 'CFTC', 'could', 'vote', 'by', 'the', 'end', 'of', 'the', 'month', 'on', 'a', 'rule', 'aimed', 'at', 'curbing', 'speculation', 'in', 'the', 'commodity', 'markets', '.', '--', '-', 'Reserve', 'Primary', 'Fund', "'s", 'former', 'managers', 'have', 'reached', 'a', 'preliminary', 'settlement', 'of', 'a', 'lawsuit', 'brought', 'by', 'investors', '.']
Next, we need to import in a Part of Speech (PoS) tagger. One such tagger is based on the Brown corpus, which is based on news articles that were manually labeled with parts of speech. NLTK makes this data available for us for free, and we can import it from nltk.corpus
once we have separately downloaded it.
Then, constructing a tagger is as simple as importing a tagger and passing the tagged corpus to it.
# Requires: nltk.download('brown')
brown_news_tagged = nltk.corpus.brown.tagged_sents(categories='news', tagset='brown')
pos_tagger = nltk.UnigramTagger(brown_news_tagged)
Next, we can apply the built tagger using the .tag()
method. As we can see, the below does a reasonable job, but misses certain words that were not in the training data, such as "Hedge"
.
tagged1 = pos_tagger.tag(article_tokens[0])
print(tagged1)
[('Hedge', None), ('funds', 'NNS'), ('are', 'BER'), ('cutting', 'VBG'), ('their', 'PP$'), ('standard', 'JJ'), ('fees', 'NNS'), ('of', 'IN'), ('2', 'CD'), ('%', None), ('of', 'IN'), ('assets', 'NNS'), ('under', 'IN'), ('management', 'NN'), ('and', 'CC'), ('20', 'CD'), ('%', None), ('of', 'IN'), ('profits', 'NNS'), ('amid', 'IN'), ('pressure', 'NN'), ('from', 'IN'), ('investors', 'NNS'), ('.', '.'), ('--', '--'), ('-', None), ('A', 'AT'), ('team', 'NN'), ('of', 'IN'), ('Ares', None), ('and', 'CC'), ('CPP', None), ('Investment', 'NN-TL'), ('Board', 'NN-TL'), ('are', 'BER'), ('in', 'IN'), ('the', 'AT'), ('final', 'JJ'), ('stages', 'NNS'), ('of', 'IN'), ('talks', 'NNS'), ('to', 'TO'), ('buy', 'VB'), ('luxury', 'NN'), ('retailer', None), ('Neiman', None), ('Marcus', 'NP'), ('for', 'IN'), ('around', 'RB'), ('$', None), ('6', 'CD'), ('billion', 'CD'), ('.', '.'), ('--', '--'), ('-', None), ('Federal', 'JJ-TL'), ('regulators', None), ('plan', 'NN'), ('to', 'TO'), ('reduce', 'VB'), ('the', 'AT'), ('maximum', 'JJ'), ('size', 'NN'), ('of', 'IN'), ('mortgages', 'NNS'), ('eligible', 'JJ'), ('for', 'IN'), ('backing', None), ('by', 'IN'), ('Fannie', None), ('and', 'CC'), ('Freddie', 'NP'), ('.', '.'), ('--', '--'), ('-', None), ('Time', 'NN-TL'), ('Warner', None), ('plans', 'NNS'), ('to', 'TO'), ('move', 'VB'), ('its', 'PP$'), ('U.S.', 'NP'), ('retirees', None), ('from', 'IN'), ('company-administered', None), ('health', 'NN'), ('plans', 'NNS'), ('to', 'TO'), ('private', 'JJ'), ('exchanges', 'NNS'), ('.', '.'), ('--', '--'), ('-', None), ('A', 'AT'), ('U.S.', 'NP'), ('appeals', 'NNS'), ('court', 'NN'), ('will', 'MD'), ('hear', 'VB'), ('oral', None), ('arguments', 'NNS'), ('today', 'NR'), ('in', 'IN'), ('a', 'AT'), ('suit', 'NN'), ('by', 'IN'), ('Verizon', None), ('challenging', 'JJ'), ('FCC', None), ('``', '``'), ('net-neutrality', None), ("''", "''"), ('rules', 'NNS'), ('.', '.'), ('--', '--'), ('-', None), ('Japan', 'NP'), ("'s", None), ('GDP', None), ('grew', 'VBD'), ('at', 'IN'), ('an', 'AT'), ('annualized', None), ('pace', 'NN'), ('of', 'IN'), ('3.8', None), ('%', None), ('in', 'IN'), ('the', 'AT'), ('second', 'OD'), ('quarter', 'NN'), (',', ','), ('much', 'AP'), ('faster', 'JJR'), ('than', 'IN'), ('initially', 'RB'), ('estimated', 'VBN'), ('.', '.'), ('--', '--'), ('-', None), ('China', 'NP'), ('said', 'VBD'), ('its', 'PP$'), ('exports', 'NNS'), ('rose', 'VBD'), ('7.2', None), ('%', None), ('in', 'IN'), ('August', 'NP'), ('from', 'IN'), ('a', 'AT'), ('year', 'NN'), ('earlier', 'RBR'), (',', ','), ('the', 'AT'), ('latest', 'JJT'), ('in', 'IN'), ('a', 'AT'), ('series', 'NN'), ('of', 'IN'), ('positive', 'JJ'), ('economic', 'JJ'), ('reports', 'NNS'), ('.', '.'), ('--', '--'), ('-', None), ('White', 'JJ-TL'), ('House', 'NN-TL'), ('officials', 'NNS'), ('are', 'BER'), ('considering', 'IN'), ('Treasury', 'NN-TL'), ('Undersecretary', None), ('Lael', None), ('Brainard', None), ('for', 'IN'), ('a', 'AT'), ('seat', 'NN'), ('on', 'IN'), ('the', 'AT'), ('Fed', None), ("'s", None), ('board', 'NN'), ('.', '.'), ('--', '--'), ('-', None), ('SolarCity', None), ('scrapped', None), ('a', 'AT'), ('``', '``'), ('Happy', 'NP'), ('Meals', None), ("''", "''"), ('deal', 'VB'), (',', ','), ('a', 'AT'), ('share-lending', None), ('technique', 'NN'), ('that', 'CS'), ('has', 'HVZ'), ('been', 'BEN'), ('the', 'AT'), ('target', 'NN'), ('of', 'IN'), ('criticism', None), ('.', '.'), ('--', '--'), ('-', None), ('The', 'AT'), ('CFTC', None), ('could', 'MD'), ('vote', 'NN'), ('by', 'IN'), ('the', 'AT'), ('end', 'NN'), ('of', 'IN'), ('the', 'AT'), ('month', 'NN'), ('on', 'IN'), ('a', 'AT'), ('rule', 'NN'), ('aimed', 'VBN'), ('at', 'IN'), ('curbing', 'VBG'), ('speculation', None), ('in', 'IN'), ('the', 'AT'), ('commodity', 'NN'), ('markets', 'NNS'), ('.', '.'), ('--', '--'), ('-', None), ('Reserve', 'NN-TL'), ('Primary', None), ('Fund', 'NN-TL'), ("'s", None), ('former', 'AP'), ('managers', 'NNS'), ('have', 'HV'), ('reached', 'VBN'), ('a', 'AT'), ('preliminary', 'JJ'), ('settlement', 'NN'), ('of', 'IN'), ('a', 'AT'), ('lawsuit', None), ('brought', 'VBD'), ('by', 'IN'), ('investors', 'NNS'), ('.', '.')]
Another possible tagger is the perceptron tagger from nltk.pos_tag()
. This is a simple neural network approach to PoS tagging. Note that it is able to give a label to the word "Hedge"
.
#Requires: nltk.download('averaged_perceptron_tagger')
tagged2 = nltk.pos_tag(article_tokens[0])
print(tagged2)
[('Hedge', 'NNP'), ('funds', 'NNS'), ('are', 'VBP'), ('cutting', 'VBG'), ('their', 'PRP$'), ('standard', 'JJ'), ('fees', 'NNS'), ('of', 'IN'), ('2', 'CD'), ('%', 'NN'), ('of', 'IN'), ('assets', 'NNS'), ('under', 'IN'), ('management', 'NN'), ('and', 'CC'), ('20', 'CD'), ('%', 'NN'), ('of', 'IN'), ('profits', 'NNS'), ('amid', 'IN'), ('pressure', 'NN'), ('from', 'IN'), ('investors', 'NNS'), ('.', '.'), ('--', ':'), ('-', ':'), ('A', 'DT'), ('team', 'NN'), ('of', 'IN'), ('Ares', 'NNS'), ('and', 'CC'), ('CPP', 'NNP'), ('Investment', 'NNP'), ('Board', 'NNP'), ('are', 'VBP'), ('in', 'IN'), ('the', 'DT'), ('final', 'JJ'), ('stages', 'NNS'), ('of', 'IN'), ('talks', 'NNS'), ('to', 'TO'), ('buy', 'VB'), ('luxury', 'NN'), ('retailer', 'NN'), ('Neiman', 'NNP'), ('Marcus', 'NNP'), ('for', 'IN'), ('around', 'IN'), ('$', '$'), ('6', 'CD'), ('billion', 'CD'), ('.', '.'), ('--', ':'), ('-', ':'), ('Federal', 'JJ'), ('regulators', 'NNS'), ('plan', 'VBP'), ('to', 'TO'), ('reduce', 'VB'), ('the', 'DT'), ('maximum', 'JJ'), ('size', 'NN'), ('of', 'IN'), ('mortgages', 'NNS'), ('eligible', 'JJ'), ('for', 'IN'), ('backing', 'VBG'), ('by', 'IN'), ('Fannie', 'NNP'), ('and', 'CC'), ('Freddie', 'NNP'), ('.', '.'), ('--', ':'), ('-', ':'), ('Time', 'NN'), ('Warner', 'NNP'), ('plans', 'VBZ'), ('to', 'TO'), ('move', 'VB'), ('its', 'PRP$'), ('U.S.', 'NNP'), ('retirees', 'NNS'), ('from', 'IN'), ('company-administered', 'JJ'), ('health', 'NN'), ('plans', 'NNS'), ('to', 'TO'), ('private', 'JJ'), ('exchanges', 'NNS'), ('.', '.'), ('--', ':'), ('-', ':'), ('A', 'DT'), ('U.S.', 'NNP'), ('appeals', 'NNS'), ('court', 'NN'), ('will', 'MD'), ('hear', 'VB'), ('oral', 'JJ'), ('arguments', 'NNS'), ('today', 'NN'), ('in', 'IN'), ('a', 'DT'), ('suit', 'NN'), ('by', 'IN'), ('Verizon', 'NNP'), ('challenging', 'VBG'), ('FCC', 'NNP'), ('``', '``'), ('net-neutrality', 'NN'), ("''", "''"), ('rules', 'NNS'), ('.', '.'), ('--', ':'), ('-', ':'), ('Japan', 'NNP'), ("'s", 'POS'), ('GDP', 'NNP'), ('grew', 'VBD'), ('at', 'IN'), ('an', 'DT'), ('annualized', 'JJ'), ('pace', 'NN'), ('of', 'IN'), ('3.8', 'CD'), ('%', 'NN'), ('in', 'IN'), ('the', 'DT'), ('second', 'JJ'), ('quarter', 'NN'), (',', ','), ('much', 'RB'), ('faster', 'JJR'), ('than', 'IN'), ('initially', 'RB'), ('estimated', 'VBN'), ('.', '.'), ('--', ':'), ('-', ':'), ('China', 'NNP'), ('said', 'VBD'), ('its', 'PRP$'), ('exports', 'NNS'), ('rose', 'VBD'), ('7.2', 'CD'), ('%', 'NN'), ('in', 'IN'), ('August', 'NNP'), ('from', 'IN'), ('a', 'DT'), ('year', 'NN'), ('earlier', 'RBR'), (',', ','), ('the', 'DT'), ('latest', 'JJS'), ('in', 'IN'), ('a', 'DT'), ('series', 'NN'), ('of', 'IN'), ('positive', 'JJ'), ('economic', 'JJ'), ('reports', 'NNS'), ('.', '.'), ('--', ':'), ('-', ':'), ('White', 'NNP'), ('House', 'NNP'), ('officials', 'NNS'), ('are', 'VBP'), ('considering', 'VBG'), ('Treasury', 'NNP'), ('Undersecretary', 'NNP'), ('Lael', 'NNP'), ('Brainard', 'NNP'), ('for', 'IN'), ('a', 'DT'), ('seat', 'NN'), ('on', 'IN'), ('the', 'DT'), ('Fed', 'NNP'), ("'s", 'POS'), ('board', 'NN'), ('.', '.'), ('--', ':'), ('-', ':'), ('SolarCity', 'NN'), ('scrapped', 'VBD'), ('a', 'DT'), ('``', '``'), ('Happy', 'JJ'), ('Meals', 'NNS'), ("''", "''"), ('deal', 'NN'), (',', ','), ('a', 'DT'), ('share-lending', 'JJ'), ('technique', 'NN'), ('that', 'WDT'), ('has', 'VBZ'), ('been', 'VBN'), ('the', 'DT'), ('target', 'NN'), ('of', 'IN'), ('criticism', 'NN'), ('.', '.'), ('--', ':'), ('-', ':'), ('The', 'DT'), ('CFTC', 'NNP'), ('could', 'MD'), ('vote', 'VB'), ('by', 'IN'), ('the', 'DT'), ('end', 'NN'), ('of', 'IN'), ('the', 'DT'), ('month', 'NN'), ('on', 'IN'), ('a', 'DT'), ('rule', 'NN'), ('aimed', 'VBN'), ('at', 'IN'), ('curbing', 'VBG'), ('speculation', 'NN'), ('in', 'IN'), ('the', 'DT'), ('commodity', 'NN'), ('markets', 'NNS'), ('.', '.'), ('--', ':'), ('-', ':'), ('Reserve', 'NNP'), ('Primary', 'NNP'), ('Fund', 'NNP'), ("'s", 'POS'), ('former', 'JJ'), ('managers', 'NNS'), ('have', 'VBP'), ('reached', 'VBN'), ('a', 'DT'), ('preliminary', 'JJ'), ('settlement', 'NN'), ('of', 'IN'), ('a', 'DT'), ('lawsuit', 'NN'), ('brought', 'VBN'), ('by', 'IN'), ('investors', 'NNS'), ('.', '.')]
nltk.FreqDist(tagged1).most_common()
[(('of', 'IN'), 11), (('.', '.'), 11), (('--', '--'), 10), (('-', None), 10), (('the', 'AT'), 9), (('a', 'AT'), 9), (('in', 'IN'), 6), (('%', None), 4), (('to', 'TO'), 4), (('by', 'IN'), 4), (('are', 'BER'), 3), (('and', 'CC'), 3), (('from', 'IN'), 3), (('for', 'IN'), 3), (("'s", None), 3), ((',', ','), 3), (('investors', 'NNS'), 2), (('A', 'AT'), 2), (('plans', 'NNS'), 2), (('its', 'PP$'), 2), (('U.S.', 'NP'), 2), (('``', '``'), 2), (("''", "''"), 2), (('at', 'IN'), 2), (('on', 'IN'), 2), (('Hedge', None), 1), (('funds', 'NNS'), 1), (('cutting', 'VBG'), 1), (('their', 'PP$'), 1), (('standard', 'JJ'), 1), (('fees', 'NNS'), 1), (('2', 'CD'), 1), (('assets', 'NNS'), 1), (('under', 'IN'), 1), (('management', 'NN'), 1), (('20', 'CD'), 1), (('profits', 'NNS'), 1), (('amid', 'IN'), 1), (('pressure', 'NN'), 1), (('team', 'NN'), 1), (('Ares', None), 1), (('CPP', None), 1), (('Investment', 'NN-TL'), 1), (('Board', 'NN-TL'), 1), (('final', 'JJ'), 1), (('stages', 'NNS'), 1), (('talks', 'NNS'), 1), (('buy', 'VB'), 1), (('luxury', 'NN'), 1), (('retailer', None), 1), (('Neiman', None), 1), (('Marcus', 'NP'), 1), (('around', 'RB'), 1), (('$', None), 1), (('6', 'CD'), 1), (('billion', 'CD'), 1), (('Federal', 'JJ-TL'), 1), (('regulators', None), 1), (('plan', 'NN'), 1), (('reduce', 'VB'), 1), (('maximum', 'JJ'), 1), (('size', 'NN'), 1), (('mortgages', 'NNS'), 1), (('eligible', 'JJ'), 1), (('backing', None), 1), (('Fannie', None), 1), (('Freddie', 'NP'), 1), (('Time', 'NN-TL'), 1), (('Warner', None), 1), (('move', 'VB'), 1), (('retirees', None), 1), (('company-administered', None), 1), (('health', 'NN'), 1), (('private', 'JJ'), 1), (('exchanges', 'NNS'), 1), (('appeals', 'NNS'), 1), (('court', 'NN'), 1), (('will', 'MD'), 1), (('hear', 'VB'), 1), (('oral', None), 1), (('arguments', 'NNS'), 1), (('today', 'NR'), 1), (('suit', 'NN'), 1), (('Verizon', None), 1), (('challenging', 'JJ'), 1), (('FCC', None), 1), (('net-neutrality', None), 1), (('rules', 'NNS'), 1), (('Japan', 'NP'), 1), (('GDP', None), 1), (('grew', 'VBD'), 1), (('an', 'AT'), 1), (('annualized', None), 1), (('pace', 'NN'), 1), (('3.8', None), 1), (('second', 'OD'), 1), (('quarter', 'NN'), 1), (('much', 'AP'), 1), (('faster', 'JJR'), 1), (('than', 'IN'), 1), (('initially', 'RB'), 1), (('estimated', 'VBN'), 1), (('China', 'NP'), 1), (('said', 'VBD'), 1), (('exports', 'NNS'), 1), (('rose', 'VBD'), 1), (('7.2', None), 1), (('August', 'NP'), 1), (('year', 'NN'), 1), (('earlier', 'RBR'), 1), (('latest', 'JJT'), 1), (('series', 'NN'), 1), (('positive', 'JJ'), 1), (('economic', 'JJ'), 1), (('reports', 'NNS'), 1), (('White', 'JJ-TL'), 1), (('House', 'NN-TL'), 1), (('officials', 'NNS'), 1), (('considering', 'IN'), 1), (('Treasury', 'NN-TL'), 1), (('Undersecretary', None), 1), (('Lael', None), 1), (('Brainard', None), 1), (('seat', 'NN'), 1), (('Fed', None), 1), (('board', 'NN'), 1), (('SolarCity', None), 1), (('scrapped', None), 1), (('Happy', 'NP'), 1), (('Meals', None), 1), (('deal', 'VB'), 1), (('share-lending', None), 1), (('technique', 'NN'), 1), (('that', 'CS'), 1), (('has', 'HVZ'), 1), (('been', 'BEN'), 1), (('target', 'NN'), 1), (('criticism', None), 1), (('The', 'AT'), 1), (('CFTC', None), 1), (('could', 'MD'), 1), (('vote', 'NN'), 1), (('end', 'NN'), 1), (('month', 'NN'), 1), (('rule', 'NN'), 1), (('aimed', 'VBN'), 1), (('curbing', 'VBG'), 1), (('speculation', None), 1), (('commodity', 'NN'), 1), (('markets', 'NNS'), 1), (('Reserve', 'NN-TL'), 1), (('Primary', None), 1), (('Fund', 'NN-TL'), 1), (('former', 'AP'), 1), (('managers', 'NNS'), 1), (('have', 'HV'), 1), (('reached', 'VBN'), 1), (('preliminary', 'JJ'), 1), (('settlement', 'NN'), 1), (('lawsuit', None), 1), (('brought', 'VBD'), 1)]
nltk.FreqDist(tagged2).most_common()
[(('of', 'IN'), 11), (('.', '.'), 11), (('--', ':'), 10), (('-', ':'), 10), (('the', 'DT'), 9), (('a', 'DT'), 9), (('in', 'IN'), 6), (('%', 'NN'), 4), (('to', 'TO'), 4), (('by', 'IN'), 4), (('are', 'VBP'), 3), (('and', 'CC'), 3), (('from', 'IN'), 3), (('for', 'IN'), 3), (("'s", 'POS'), 3), ((',', ','), 3), (('investors', 'NNS'), 2), (('A', 'DT'), 2), (('its', 'PRP$'), 2), (('U.S.', 'NNP'), 2), (('``', '``'), 2), (("''", "''"), 2), (('at', 'IN'), 2), (('on', 'IN'), 2), (('Hedge', 'NNP'), 1), (('funds', 'NNS'), 1), (('cutting', 'VBG'), 1), (('their', 'PRP$'), 1), (('standard', 'JJ'), 1), (('fees', 'NNS'), 1), (('2', 'CD'), 1), (('assets', 'NNS'), 1), (('under', 'IN'), 1), (('management', 'NN'), 1), (('20', 'CD'), 1), (('profits', 'NNS'), 1), (('amid', 'IN'), 1), (('pressure', 'NN'), 1), (('team', 'NN'), 1), (('Ares', 'NNS'), 1), (('CPP', 'NNP'), 1), (('Investment', 'NNP'), 1), (('Board', 'NNP'), 1), (('final', 'JJ'), 1), (('stages', 'NNS'), 1), (('talks', 'NNS'), 1), (('buy', 'VB'), 1), (('luxury', 'NN'), 1), (('retailer', 'NN'), 1), (('Neiman', 'NNP'), 1), (('Marcus', 'NNP'), 1), (('around', 'IN'), 1), (('$', '$'), 1), (('6', 'CD'), 1), (('billion', 'CD'), 1), (('Federal', 'JJ'), 1), (('regulators', 'NNS'), 1), (('plan', 'VBP'), 1), (('reduce', 'VB'), 1), (('maximum', 'JJ'), 1), (('size', 'NN'), 1), (('mortgages', 'NNS'), 1), (('eligible', 'JJ'), 1), (('backing', 'VBG'), 1), (('Fannie', 'NNP'), 1), (('Freddie', 'NNP'), 1), (('Time', 'NN'), 1), (('Warner', 'NNP'), 1), (('plans', 'VBZ'), 1), (('move', 'VB'), 1), (('retirees', 'NNS'), 1), (('company-administered', 'JJ'), 1), (('health', 'NN'), 1), (('plans', 'NNS'), 1), (('private', 'JJ'), 1), (('exchanges', 'NNS'), 1), (('appeals', 'NNS'), 1), (('court', 'NN'), 1), (('will', 'MD'), 1), (('hear', 'VB'), 1), (('oral', 'JJ'), 1), (('arguments', 'NNS'), 1), (('today', 'NN'), 1), (('suit', 'NN'), 1), (('Verizon', 'NNP'), 1), (('challenging', 'VBG'), 1), (('FCC', 'NNP'), 1), (('net-neutrality', 'NN'), 1), (('rules', 'NNS'), 1), (('Japan', 'NNP'), 1), (('GDP', 'NNP'), 1), (('grew', 'VBD'), 1), (('an', 'DT'), 1), (('annualized', 'JJ'), 1), (('pace', 'NN'), 1), (('3.8', 'CD'), 1), (('second', 'JJ'), 1), (('quarter', 'NN'), 1), (('much', 'RB'), 1), (('faster', 'JJR'), 1), (('than', 'IN'), 1), (('initially', 'RB'), 1), (('estimated', 'VBN'), 1), (('China', 'NNP'), 1), (('said', 'VBD'), 1), (('exports', 'NNS'), 1), (('rose', 'VBD'), 1), (('7.2', 'CD'), 1), (('August', 'NNP'), 1), (('year', 'NN'), 1), (('earlier', 'RBR'), 1), (('latest', 'JJS'), 1), (('series', 'NN'), 1), (('positive', 'JJ'), 1), (('economic', 'JJ'), 1), (('reports', 'NNS'), 1), (('White', 'NNP'), 1), (('House', 'NNP'), 1), (('officials', 'NNS'), 1), (('considering', 'VBG'), 1), (('Treasury', 'NNP'), 1), (('Undersecretary', 'NNP'), 1), (('Lael', 'NNP'), 1), (('Brainard', 'NNP'), 1), (('seat', 'NN'), 1), (('Fed', 'NNP'), 1), (('board', 'NN'), 1), (('SolarCity', 'NN'), 1), (('scrapped', 'VBD'), 1), (('Happy', 'JJ'), 1), (('Meals', 'NNS'), 1), (('deal', 'NN'), 1), (('share-lending', 'JJ'), 1), (('technique', 'NN'), 1), (('that', 'WDT'), 1), (('has', 'VBZ'), 1), (('been', 'VBN'), 1), (('target', 'NN'), 1), (('criticism', 'NN'), 1), (('The', 'DT'), 1), (('CFTC', 'NNP'), 1), (('could', 'MD'), 1), (('vote', 'VB'), 1), (('end', 'NN'), 1), (('month', 'NN'), 1), (('rule', 'NN'), 1), (('aimed', 'VBN'), 1), (('curbing', 'VBG'), 1), (('speculation', 'NN'), 1), (('commodity', 'NN'), 1), (('markets', 'NNS'), 1), (('Reserve', 'NNP'), 1), (('Primary', 'NNP'), 1), (('Fund', 'NNP'), 1), (('former', 'JJ'), 1), (('managers', 'NNS'), 1), (('have', 'VBP'), 1), (('reached', 'VBN'), 1), (('preliminary', 'JJ'), 1), (('settlement', 'NN'), 1), (('lawsuit', 'NN'), 1), (('brought', 'VBN'), 1)]
We can also work directly with bigrams in NLTK. The nltk.bigrams
function is helpful for this, as it will automatically chain everything together even after PoS tagging. We can then filter on any conditions we may be interested in.
The below example uses bigrams to show what the most common words are that preceed a noun of any sort.
# What preceeds a noun?
# Requires: nltk.download('brown') and nltk.download('universal_tagset')
brown_news_tagged = nltk.corpus.brown.tagged_sents(categories='news', tagset='universal')
pos_tagger = nltk.UnigramTagger(brown_news_tagged)
tagged3 = pos_tagger.tag(article_tokens[2])
bigrams = nltk.bigrams(tagged3)
noun_preceders = [a for (a, b) in bigrams if b[1] == 'NOUN']
fdist = nltk.FreqDist(noun_preceders)
fdist.most_common()
[(('the', 'DET'), 99), (('a', 'DET'), 27), ((',', '.'), 21), (('.', '.'), 18), (('of', 'ADP'), 18), (('The', 'DET'), 13), (('to', 'PRT'), 12), (('in', 'ADP'), 11), (('and', 'CONJ'), 10), (("'s", None), 10), (('financial', 'ADJ'), 8), (('U.S.', 'NOUN'), 8), (('that', 'ADP'), 8), (("''", '.'), 7), (('Wall', 'NOUN'), 6), (('some', 'DET'), 5), (('policy', 'NOUN'), 5), (('says', 'VERB'), 5), (('economic', 'ADJ'), 4), (('Federal', 'ADJ'), 4), (('Fed', None), 4), (('was', 'VERB'), 4), (('Lehman', 'NOUN'), 4), (('raise', 'VERB'), 4), (('its', 'DET'), 4), (('monetary', 'ADJ'), 4), (('their', 'DET'), 3), (('taxpayer', 'NOUN'), 3), (('with', 'ADP'), 3), (('many', 'ADJ'), 3), (('an', 'DET'), 3), (('his', 'DET'), 3), (('investment', 'NOUN'), 3), (('would', 'VERB'), 3), (('on', 'ADP'), 3), (('auto', 'NOUN'), 3), (('this', 'DET'), 3), (('Five', 'NUM'), 2), (('four', 'NUM'), 2), (('million', 'NUM'), 2), (('for', 'ADP'), 2), (('enough', 'ADJ'), 2), (('economist', 'NOUN'), 2), (('significant', 'ADJ'), 2), (('first', 'ADJ'), 2), (('J.P.', None), 2), (('major', 'ADJ'), 2), (('few', 'ADJ'), 2), (('at', 'ADP'), 2), (('--', '.'), 2), (('then', 'ADV'), 2), (('Treasury', 'NOUN'), 2), (('Reserve', 'NOUN'), 2), (('Stearns', None), 2), (('they', 'PRON'), 2), (('other', 'ADJ'), 2), (('Street', 'NOUN'), 2), (('into', 'ADP'), 2), (("n't", None), 2), (('Inquiry', None), 2), (('told', 'VERB'), 2), (('these', 'DET'), 2), (('no', 'DET'), 2), (('over', 'ADP'), 2), (('International', 'ADJ'), 2), (('In', 'ADP'), 2), (('AIG', None), 2), (('President', 'NOUN'), 2), (('TARP', None), 2), (('one', 'NUM'), 2), (('oversight', None), 2), (('critical', 'ADJ'), 2), (('biggest', 'ADJ'), 2), (('lower', 'ADJ'), 2), (('five', 'NUM'), 2), (('real', 'ADJ'), 2), (('A', 'DET'), 2), (('more', 'ADJ'), 2), (('John', 'NOUN'), 2), (('spending', 'VERB'), 2), (('tax', 'NOUN'), 2), (('congressional', 'ADJ'), 2), (('buy', 'VERB'), 2), (('each', 'DET'), 2), (('as', 'ADP'), 2), (('mortgage-backed', None), 2), (('Western', 'ADJ'), 2), (('On', 'ADP'), 2), (('under', 'ADP'), 2), (('market', 'NOUN'), 2), (('celebrate', 'VERB'), 1), (('per', 'ADP'), 1), (('billion', 'NUM'), 1), (('stock', 'NOUN'), 1), (('has', 'VERB'), 1), (('household', 'NOUN'), 1), (('Or', 'CONJ'), 1), (('rightly', None), 1), (('why', 'ADV'), 1), (('if', 'ADP'), 1), (('fewer', 'ADJ'), 1), (('Housing', 'NOUN'), 1), (('six', 'NUM'), 1), (('mortgage', 'NOUN'), 1), (('typical', 'ADJ'), 1), (('statistical', 'ADJ'), 1), (('latest', 'ADJ'), 1), (('Main', 'ADJ'), 1), (('American', 'ADJ'), 1), (('funneled', None), 1), (('Enough', None), 1), (('identify', None), 1), (('key', 'NOUN'), 1), (('world', 'NOUN'), 1), (('MIT', None), 1), (('Lo', None), 1), (('National', 'ADJ'), 1), (('Safety', None), 1), (('Board', 'NOUN'), 1), (('airline', None), 1), (('make', 'VERB'), 1), (('air', 'NOUN'), 1), (('Morgan', 'NOUN'), 1), (('Chairman', 'NOUN'), 1), (('toughest', None), 1), (('safety', 'NOUN'), 1), (('Fed-supervised', None), 1), (('New', 'ADJ'), 1), (('worst', 'ADJ'), 1), (('real-estate', None), 1), (('second-guessed', None), 1), (('entire', 'ADJ'), 1), (('Columbia', 'NOUN'), 1), (('University', 'NOUN'), 1), (('letting', 'VERB'), 1), (('teach', 'VERB'), 1), (('knew', 'VERB'), 1), (('central', 'ADJ'), 1), (('hard', 'ADJ'), 1), (('very', 'ADV'), 1), (('[', None), 1), (('put', 'VERB'), 1), (('sell', 'VERB'), 1), (('Paulson', None), 1), (('every', 'DET'), 1), (('save', 'VERB'), 1), (('legal', 'ADJ'), 1), (('next', 'ADJ'), 1), (('global', 'ADJ'), 1), (('full', 'ADJ'), 1), (('derivative', None), 1), (('Those', 'DET'), 1), (('by', 'ADP'), 1), (('led', 'VERB'), 1), (('approve', 'VERB'), 1), (('George', 'NOUN'), 1), (('W.', 'NOUN'), 1), (('game', 'NOUN'), 1), (('plan', 'NOUN'), 1), (('ultimate', 'ADJ'), 1), (('2008', None), 1), (('toxic', None), 1), (('bought', 'VERB'), 1), (('expanding', 'VERB'), 1), (('bailed-out', None), 1), (('pay', 'VERB'), 1), (('executive', 'NOUN'), 1), (('or', 'CONJ'), 1), (('toward', 'ADP'), 1), (('Budget', None), 1), (('Office', 'NOUN'), 1), (('eventual', 'ADJ'), 1), (('stress', None), 1), (('big', 'ADJ'), 1), (('Though', 'ADP'), 1), (('stress-test', None), 1), (('hobbled', None), 1), (('euro', None), 1), (('roaring', 'VERB'), 1), (('Both', 'DET'), 1), (('Motors', None), 1), (('Co.', 'NOUN'), 1), (('Detroit', 'NOUN'), 1), (('excess', 'NOUN'), 1), (('production', 'NOUN'), 1), (('flexible', 'ADJ'), 1), (('work', 'NOUN'), 1), (('invest', None), 1), (('efficient', 'ADJ'), 1), (('motor', 'NOUN'), 1), (('parts', 'NOUN'), 1), (('190,000', None), 1), (('since', 'ADP'), 1), (('any', 'DET'), 1), (('%', None), 1), (('housing', 'VERB'), 1), (('vexing', 'VERB'), 1), (('estate', 'NOUN'), 1), (('data', 'NOUN'), 1), (('government', 'NOUN'), 1), (('900,000', 'NUM'), 1), (('monthly', 'ADJ'), 1), (('refinancing', None), 1), (('help', 'VERB'), 1), (('moderate', 'ADJ'), 1), (('narrow', 'ADJ'), 1), (('distressed', None), 1), (('Bigger', None), 1), (('muscular', 'ADJ'), 1), (('Deposit', None), 1), (('Insurance', 'NOUN'), 1), (('between', 'ADP'), 1), (('trillion', None), 1), (('principal', 'ADJ'), 1), (('inefficient', 'ADJ'), 1), (('extraordinary', 'ADJ'), 1), (('unresolved', None), 1), (('wrong', 'ADJ'), 1), (('mid-20th', None), 1), (('British', 'ADJ'), 1), (('revisited', None), 1), (('given', 'VERB'), 1), (('falling', None), 1), (('20th', None), 1), (('10', 'NUM'), 1), (('cut', 'VERB'), 1), (('short-term', 'NOUN'), 1), (('interest', 'NOUN'), 1), (('push', 'VERB'), 1), (('long-term', 'NOUN'), 1), (('unprecedented', 'ADJ'), 1), (('CBO', None), 1), (('stimulus', 'NOUN'), 1), (('Geithner', None), 1), (('bad', 'ADJ'), 1), (('sovereign-debt', None), 1), (('following', 'VERB'), 1), (('Obama', None), 1), (('say', 'VERB'), 1), (('slower', 'ADJ'), 1), (('among', 'ADP'), 1), (('leading', 'VERB'), 1), (('succeed', 'VERB'), 1), (('substantial', 'ADJ'), 1), (('private-sector', None), 1), (('Not', 'ADV'), 1), (('``', '.'), 1), (('Government', 'NOUN'), 1), (('Stanford', None), 1), (('lingering', None), 1), (('holding', None), 1), (('get', 'VERB'), 1), (('where', 'ADV'), 1), (('former', 'ADJ'), 1), (('(', '.'), 1), (('Dodd-Frank', None), 1), (('That', 'DET'), 1), (('Now', 'ADV'), 1), (('Thain', None), 1), (('Lynch', None), 1), (('&', 'CONJ'), 1), (('same', 'ADJ'), 1), (('early', 'ADJ'), 1), (('worried', None), 1), (('48', 'NUM'), 1), (('federal', 'ADJ'), 1), (('America', 'NOUN'), 1), (('agreed', 'VERB'), 1), (('from', 'ADP'), 1), (('58', 'NUM'), 1), (('now', 'ADV'), 1), (('CIT', None), 1), (('medium-size', None), 1), (('past', 'ADJ'), 1), (('Merrill', 'NOUN'), 1), (('Citigroup', None), 1), (('additional', 'ADJ'), 1), (('CEO', None), 1), (('Martin', 'NOUN'), 1), (('amid', 'ADP'), 1), (('seized', 'VERB'), 1), (('As', 'ADP'), 1), (('Secretary', 'NOUN'), 1), (('Willumstad', None), 1), (('private-equity', None), 1), (('hedge', None), 1), (('bridge', 'VERB'), 1), (('all', 'PRT'), 1), (('bottom', 'NOUN'), 1), (('said', 'VERB'), 1), (('Andrew', 'NOUN'), 1), (('R.', 'NOUN'), 1), (('Johnson', 'NOUN'), 1), (('Fuld', None), 1), (('Jr.', 'NOUN'), 1), (('bond-focused', None), 1), (('leveraged', None), 1), (('Amid', None), 1), (('reassure', None), 1), (('bankruptcy', 'NOUN'), 1), (('Its', 'DET'), 1), (('chaotic', 'ADJ'), 1), (('bank', 'NOUN'), 1), (('timed', 'VERB'), 1), (('business', 'NOUN'), 1), (('is', 'VERB'), 1), (('bankrupt', 'ADJ'), 1), (('consulting', 'VERB'), 1), (('Matrix', None), 1)]
We can also examine the ways in which words are used in these articles. Below we will use a hand-coded part of speech file based on WSJ articles themselves, the Penn Treebank. We will then train a simple tagger using this data, and apply it across all documents.
# How are certain words used?
# Requires: nltk.download('treebank') and nltk.download('universal_tagset')
wsj_tagged = nltk.corpus.treebank.tagged_sents(tagset='universal')
pos_tagger = nltk.UnigramTagger(wsj_tagged)
tagged4 = list(map(pos_tagger.tag, article_tokens))
cfd_w2p = nltk.ConditionalFreqDist([item for sublist in tagged4 for item in sublist])
cfd_p2w = nltk.ConditionalFreqDist([(item[1], item[0]) for sublist in tagged4 for item in sublist])
cfd_w2p['Financial']
FreqDist({'NOUN': 18})
cfd_w2p['Wall']
FreqDist({'NOUN': 26})
cfd_w2p['interest']
FreqDist({'NOUN': 31})
We can also explore the frequency of usage of different words within parts of speech. The cfd_p2w
object we created earlier will facilitate this.
cfd_p2w['NOUN'].most_common()
[('Mr.', 477), ('%', 352), ('years', 148), ('year', 137), ('U.S.', 125), ('people', 116), ('time', 115), ('New', 111), ('company', 94), ('Ms.', 92), ('government', 88), ('York', 82), ('city', 67), ('Sunday', 66), ('work', 63), ('China', 61), ('market', 60), ('City', 56), ('president', 55), ('home', 54), ('economy', 53), ('Inc.', 53), ('part', 52), ('companies', 52), ('investors', 51), ('benefit', 51), ('funds', 49), ('support', 49), ('end', 48), ('money', 48), ('business', 48), ('retirement', 48), ('life', 46), ('firm', 45), ('week', 45), ('growth', 44), ('day', 44), ('month', 43), ('Congress', 41), ('tax', 41), ('country', 40), ('Williams', 40), ('fees', 39), ('House', 39), ('markets', 39), ('Street', 39), ('way', 39), ('group', 39), ('vote', 38), ('days', 38), ('White', 37), ('months', 37), ('system', 36), ('prices', 36), ('debt', 36), ('crisis', 35), ('policy', 35), ('case', 35), ('age', 35), ('world', 34), ('campaign', 34), ('change', 33), ('benefits', 33), ('health', 32), ('capital', 32), ('data', 32), ('power', 32), ('voters', 32), ('move', 31), ('John', 31), ('interest', 31), ('show', 31), ('season', 31), ('banks', 30), ('Security', 30), ('children', 30), ('Japan', 29), ('things', 29), ('cost', 29), ('America', 29), ('security', 29), ('school', 29), ('today', 28), ('Fed', 28), ('board', 28), ('deal', 28), ('University', 28), ('others', 28), ('American', 28), ('investment', 28), ('Group', 28), ('Europe', 28), ('weeks', 28), ('number', 28), ('court', 27), ('officials', 27), ('right', 27), ('report', 27), ('service', 27), ('plan', 26), ('quarter', 26), ('income', 26), ('Wall', 26), ('President', 26), ('game', 26), ('industry', 26), ('comment', 26), ('opposition', 26), ('Monday', 26), ('family', 26), ('firms', 25), ('cars', 25), ('programs', 25), ('services', 25), ('Mexico', 25), ('members', 25), ('Saturday', 25), ('race', 25), ('something', 25), ('management', 24), ('Co.', 24), ('point', 24), ('victory', 24), ('value', 24), ('risk', 24), ('points', 24), ('job', 24), ('Sept.', 24), ('times', 24), ('share', 24), ('police', 24), ('men', 24), ('games', 24), ('price', 24), ('executive', 23), ('issues', 23), ('action', 23), ('party', 23), ('food', 23), ('countries', 23), ('women', 23), ('Social', 23), ('Treasury', 22), ('Reserve', 22), ('summer', 22), ('director', 22), ('stock', 22), ('lot', 22), ('rates', 22), ('chief', 22), ('bill', 22), ('matter', 22), ('state', 22), ('Friday', 22), ('Democrats', 22), ('workers', 22), ('series', 21), ('example', 21), ('revenue', 21), ('war', 21), ('CEO', 21), ('shares', 21), ('program', 21), ('spending', 21), ('bonds', 21), ('chairman', 21), ('attack', 21), ('office', 21), ('Brazil', 21), ('fashion', 21), ('Federal', 20), ('August', 20), ('rule', 20), ('bank', 20), ('course', 20), ('cash', 20), ('partner', 20), ('fund', 20), ('stocks', 20), ('trade', 20), ('Smith', 20), ('David', 20), ('spokesman', 20), ('candidate', 20), ('Open', 20), ('nation', 20), ('Manhattan', 20), ('decades', 20), ('National', 19), ('Lehman', 19), ('International', 19), ('administration', 19), ('credit', 19), ('issue', 19), ('night', 19), ('rules', 18), ('question', 18), ('strike', 18), ('Americans', 18), ('Financial', 18), ('thing', 18), ('performance', 18), ('return', 18), ('Washington', 18), ('news', 18), ('decade', 18), ('problems', 18), ('St.', 18), ('law', 18), ('sales', 18), ('career', 18), ('assets', 17), ('team', 17), ('costs', 17), ('period', 17), ('jobs', 17), ('debate', 17), ('real-estate', 17), ('Corp.', 17), ('dollars', 17), ('hours', 17), ('Journal', 17), ('article', 17), ('level', 17), ('State', 17), ('officers', 17), ('lawmakers', 17), ('challenge', 17), ('model', 17), ('friends', 17), ('district', 17), ('policies', 17), ('election', 17), ('cities', 17), ('community', 17), ('Olympic', 17), ('history', 17), ('experience', 17), ('Park', 17), ('products', 17), ('building', 17), ('users', 17), ('Richard', 16), ('book', 16), ('travel', 16), ('force', 16), ('housing', 16), ('sense', 16), ('charge', 16), ('Capital', 16), ('mayor', 16), ('leader', 16), ('increase', 16), ('information', 16), ('limits', 16), ('candidates', 16), ('living', 16), ('technology', 16), ('Price', 16), ('reason', 15), ('anything', 15), ('September', 15), ('loans', 15), ('auto', 15), ('view', 15), ('percentage', 15), ('clients', 15), ('July', 15), ('rate', 15), ('Tuesday', 15), ('questions', 15), ('Senate', 15), ('areas', 15), ('position', 15), ('dinner', 15), ('record', 15), ('San', 15), ('area', 15), ('energy', 15), ('West', 15), ('numbers', 15), ('appeal', 15), ('schools', 15), ('care', 15), ('account', 15), ('media', 15), ('size', 14), ('Fund', 14), ('version', 14), ('works', 14), ('fall', 14), ('Goldman', 14), ('makers', 14), ('loss', 14), ('interview', 14), ('demand', 14), ('name', 14), ('Western', 14), ('returns', 14), ('person', 14), ('survey', 14), ('deals', 14), ('statement', 14), ('budget', 14), ('oil', 14), ('television', 14), ('concern', 14), ('coverage', 14), ('California', 14), ('offering', 14), ('development', 14), ('School', 14), ('car', 14), ('process', 14), ('lives', 14), ('Labor', 14), ('sports', 14), ('results', 14), ('test', 14), ('consumers', 14), ('someone', 14), ('author', 13), ('mortgage', 13), ('economist', 13), ('study', 13), ('decision', 13), ('Commission', 13), ('control', 13), ('line', 13), ('offer', 13), ('insurance', 13), ('leaders', 13), ('influence', 13), ('groups', 13), ('term', 13), ('Aug.', 13), ('official', 13), ('Calif.', 13), ('trading', 13), ('individuals', 13), ('Center', 13), ('supporters', 13), ('bread', 13), ('Australia', 13), ('parents', 13), ('Moody', 13), ('trip', 13), ('feet', 13), ('providers', 13), ('Bob', 13), ('mortgages', 12), ('exchanges', 12), ('idea', 12), ('man', 12), ('rest', 12), ('decline', 12), ('cuts', 12), ('Republicans', 12), ('nothing', 12), ('fee', 12), ('Michael', 12), ('Management', 12), ('Tokyo', 12), ('favor', 12), ('Joe', 12), ('search', 12), ('Law', 12), ('Department', 12), ('Bill', 12), ('taxes', 12), ('regime', 12), ('opponents', 12), ('traffic', 12), ('Schmidt', 12), ('space', 12), ('G', 12), ('expenses', 12), ('pace', 11), ('sale', 11), ('professor', 11), ('choice', 11), ('Robert', 11), ('step', 11), ('house', 11), ('Bank', 11), ('investments', 11), ('exchange', 11), ('capacity', 11), ('parts', 11), ('June', 11), ('amount', 11), ('ways', 11), ('approval', 11), ('problem', 11), ('securities', 11), ('forces', 11), ('class', 11), ('shift', 11), ('couple', 11), ('battle', 11), ('hand', 11), ('Association', 11), ('meeting', 11), ('adults', 11), ('opinion', 11), ('May', 11), ('Party', 11), ('organization', 11), ('access', 11), ('Boston', 11), ('Institute', 11), ('protests', 11), ('teachers', 11), ('union', 11), ('head', 11), ('Brown', 11), ('staff', 11), ('partners', 11), ('teams', 11), ('paper', 11), ('couples', 11), ('Board', 10), ('chance', 10), ('place', 10), ('focus', 10), ('notes', 10), ('loan', 10), ('core', 10), ('authority', 10), ('General', 10), ('estate', 10), ('efforts', 10), ('increases', 10), ('levels', 10), ('downgrade', 10), ('rating', 10), ('billions', 10), ('ones', 10), ('discussions', 10), ('Rep.', 10), ('Committee', 10), ('farm', 10), ('opportunity', 10), ('defeat', 10), ('Health', 10), ('recovery', 10), ('effect', 10), ('economies', 10), ('evidence', 10), ('education', 10), ('research', 10), ('Council', 10), ('Brooklyn', 10), ('strategy', 10), ('United', 10), ('District', 10), ('member', 10), ('majority', 10), ('items', 10), ('figure', 10), ('sign', 10), ('competition', 10), ('thousands', 10), ('brand', 10), ('college', 10), ('balance', 10), ('rights', 10), ('bit', 10), ('Giuliani', 10), ('everything', 10), ('art', 10), ('Markets', 10), ('ball', 10), ('players', 10), ('profits', 9), ('regulators', 9), ('settlement', 9), ('cases', 9), ('concerns', 9), ('editor', 9), ('taxpayers', 9), ('estimates', 9), ('safety', 9), ('executives', 9), ('George', 9), ('terms', 9), ('stress', 9), ('success', 9), ('goods', 9), ('sector', 9), ('October', 9), ('funding', 9), ('product', 9), ('Investors', 9), ('strategies', 9), ('drop', 9), ('ability', 9), ('commission', 9), ('attacks', 9), ('laws', 9), ('measure', 9), ('chemical', 9), ('surprise', 9), ('agenda', 9), ('form', 9), ('husband', 9), ('story', 9), ('stores', 9), ('analysts', 9), ('India', 9), ('Los', 9), ('Angeles', 9), ('shot', 9), ('side', 9), ('rivals', 9), ('minutes', 9), ('officer', 9), ('street', 9), ('factory', 9), ('carbon', 9), ('World', 9), ('call', 9), ('training', 9), ('gain', 9), ('kids', 9), ('wife', 9), ('ads', 9), ('tower', 9), ('property', 9), ('content', 9), ('IBM', 9), ('innovation', 9), ('sites', 9), ('bond', 9), ('Sotheby', 9), ('Life', 9), ('pressure', 8), ('Investment', 8), ('retailer', 8), ('managers', 8), ('date', 8), ('answer', 8), ('piece', 8), ('effort', 8), ('field', 8), ('Morgan', 8), ('March', 8), ('fact', 8), ('Sachs', 8), ('panel', 8), ('moment', 8), ('tests', 8), ('production', 8), ('order', 8), ('century', 8), ('December', 8), ('response', 8), ('list', 8), ('attorney', 8), ('investor', 8), ('millions', 8), ('era', 8), ('spokeswoman', 8), ('polls', 8), ('intelligence', 8), ('aides', 8), ('operating', 8), ('resolution', 8), ('letter', 8), ('path', 8), ('evening', 8), ('buyers', 8), ('changes', 8), ('vice', 8), ('debts', 8), ('murder', 8), ('County', 8), ('Florida', 8), ('rival', 8), ('proposal', 8), ('allegations', 8), ('conference', 8), ('districts', 8), ('owner', 8), ('People', 8), ('emissions', 8), ('profit', 8), ('figures', 8), ('reading', 8), ('factors', 8), ('Research', 8), ('marketing', 8), ('filing', 8), ('First', 8), ('earnings', 8), ('visit', 8), ('Mrs.', 8), ('dozen', 8), ('Tower', 8), ('Mark', 8), ('Giants', 8), ('diaper', 8), ('Frankfurt', 8), ('guide', 8), ('savings', 8), ('talks', 7), ('luxury', 7), ('maximum', 7), ('families', 7), ('Texas', 7), ('studies', 7), ('Great', 7), ('ground', 7), ('middle', 7), ('inflation', 7), ('moments', 7), ('Andrew', 7), ('J.P.', 7), ('Brothers', 7), ('everyone', 7), ('collapse', 7), ('event', 7), ('stake', 7), ('anyone', 7), ('Merrill', 7), ('losses', 7), ('businesses', 7), ('Partners', 7), ('James', 7), ('decisions', 7), ('lawyer', 7), ('restaurants', 7), ('gains', 7), ('trend', 7), ('Island', 7), ('Howard', 7), ('Moscow', 7), ('limit', 7), ('fight', 7), ('attention', 7), ('impact', 7), ('legislation', 7), ('votes', 7), ('Black', 7), ('stage', 7), ('departure', 7), ('Public', 7), ('role', 7), ('Francisco', 7), ('currency', 7), ('signs', 7), ('foot', 7), ('boom', 7), ('South', 7), ('yields', 7), ('financing', 7), ('miles', 7), ('Court', 7), ('comments', 7), ('governor', 7), ('Mayor', 7), ('goal', 7), ('water', 7), ('lines', 7), ('neighborhood', 7), ('threat', 7), ('situation', 7), ('moves', 7), ('Prime', 7), ('Minister', 7), ('mining', 7), ('analyst', 7), ('operations', 7), ('population', 7), ('minister', 7), ('secret', 7), ('College', 7), ('apartment', 7), ('climate', 7), ('crowd', 7), ('plants', 7), ('blood', 7), ('ratings', 7), ('variety', 7), ('Dr.', 7), ('interests', 7), ('phone', 7), ('visitors', 7), ('difference', 7), ('painting', 7), ('advertising', 7), ('coffee', 7), ('advantage', 7), ('language', 7), ('seconds', 7), ('fans', 7), ('carriers', 7), ('activities', 7), ('tool', 7), ('distribution', 7), ('schedule', 7), ('seat', 6), ('lawsuit', 6), ('novel', 6), ('note', 6), ('November', 6), ('worth', 6), ('peak', 6), ('crash', 6), ('air', 6), ('Chairman', 6), ('Henry', 6), ('Messrs.', 6), ('lack', 6), ('nature', 6), ('uncertainty', 6), ('restructuring', 6), ('damage', 6), ('steps', 6), ('economists', 6), ('D.', 6), ('Secretary', 6), ('bottom', 6), ('R.', 6), ('conditions', 6), ('customers', 6), ('pension', 6), ('commodities', 6), ('supply', 6), ('squeeze', 6), ('threats', 6), ('host', 6), ('negotiations', 6), ('GOP', 6), ('Oct.', 6), ('Eric', 6), ('meetings', 6), ('kind', 6), ('Business', 6), ('section', 6), ('Jan.', 6), ('finance', 6), ('engineer', 6), ('sound', 6), ('prosecutors', 6), ('defense', 6), ('affairs', 6), ('competitors', 6), ('billionaire', 6), ('businessman', 6), ('status', 6), ('magazine', 6), ('elections', 6), ('headquarters', 6), ('projects', 6), ('mind', 6), ('likelihood', 6), ('afternoon', 6), ('index', 6), ('basis', 6), ('margin', 6), ('plant', 6), ('morning', 6), ('round', 6), ('streets', 6), ('protest', 6), ('networks', 6), ('uses', 6), ('technologies', 6), ('reasons', 6), ('reform', 6), ('students', 6), ('Parents', 6), ('church', 6), ('borough', 6), ('Avenue', 6), ('relationship', 6), ('species', 6), ('Dallas', 6), ('States', 6), ('politics', 6), ('ideas', 6), ('premium', 6), ('reputation', 6), ('April', 6), ('owners', 6), ('opportunities', 6), ('hole', 6), ('town', 6), ('Jersey', 6), ('longtime', 6), ('manager', 6), ('ad', 6), ('Family', 6), ('Red', 6), ('finding', 6), ('images', 6), ('Tom', 6), ('parent', 6), ('Stern', 6), ('Stadium', 6), ('devices', 6), ('penalties', 6), ('cable', 6), ('features', 6), ('retailers', 6), ('Ltd.', 6), ('Germany', 6), ('Order', 6), ('dollar', 6), ('volunteer', 6), ('boomers', 6), ('River', 6), ('premiums', 6), ('Marcus', 5), ('Fannie', 5), ('Freddie', 5), ('Time', 5), ('Warner', 5), ('appeals', 5), ('suit', 5), ('reports', 5), ('criticism', 5), ('commodity', 5), ('mark', 5), ('Peter', 5), ('approach', 5), ('word', 5), ('labor', 5), ('household', 5), ('taxpayer', 5), ('Transportation', 5), ('generation', 5), ('bankruptcy', 5), ('lesson', 5), ('positions', 5), ('powers', 5), ('transactions', 5), ('Bush', 5), ('Today', 5), ('wages', 5), ('vehicle', 5), ('homes', 5), ('borrowing', 5), ('advice', 5), ('deficit', 5), ('Taylor', 5), ('Conn.', 5), ('regulation', 5), ('payment', 5), ('protection', 5), ('pricing', 5), ('charges', 5), ('measures', 5), ('respect', 5), ('experts', 5), ('Democrat', 5), ('Hill', 5), ('parties', 5), ('front', 5), ('East', 5), ('critics', 5), ('argument', 5), ('aide', 5), ('Jim', 5), ('Administration', 5), ('Union', 5), ('region', 5), ('agency', 5), ('Home', 5), ('Latin', 5), ('materials', 5), ('comparison', 5), ('gas', 5), ('U.K.', 5), ('crime', 5), ('Michigan', 5), ('recommendations', 5), ('bars', 5), ('Anthony', 5), ('jury', 5), ('location', 5), ('post', 5), ('package', 5), ('direction', 5), ('Baltimore', 5), ('drawing', 5), ('Wilson', 5), ('Lee', 5), ('presence', 5), ('hands', 5), ('bags', 5), ('option', 5), ('shop', 5), ('center', 5), ('instance', 5), ('launch', 5), ('surplus', 5), ('addition', 5), ('pride', 5), ('II', 5), ('joy', 5), ('bid', 5), ('speech', 5), ('rally', 5), ('fraud', 5), ('inside', 5), ('consultant', 5), ('insurgents', 5), ('computer', 5), ('Community', 5), ('matters', 5), ('activity', 5), ('expert', 5), ('count', 5), ('salary', 5), ('teacher', 5), ('travelers', 5), ('Mexican', 5), ('freedom', 5), ('learning', 5), ('score', 5), ('Education', 5), ('student', 5), ('sides', 5), ('leadership', 5), ('reality', 5), ('houses', 5), ('Houston', 5), ('practices', 5), ('employers', 5), ('N.J.', 5), ('doubt', 5), ('politicians', 5), ('Ford', 5), ('Justice', 5), ('Exchange', 5), ('analysis', 5), ('Central', 5), ('destination', 5), ('France', 5), ('records', 5), ('hundreds', 5), ('Steel', 5), ('amounts', 5), ('son', 5), ('differences', 5), ('campaigns', 5), ('p.m.', 5), ('land', 5), ('child', 5), ('smoking', 5), ('Arthur', 5), ('Marc', 5), ('maker', 5), ('breakfast', 5), ('Grand', 5), ('cell', 5), ('range', 5), ('football', 5), ('Bowl', 5), ('heart', 5), ('chain', 5), ('vehicles', 5), ('AG', 5), ('Week', 5), ('events', 5), ('task', 5), ('subscription', 5), ('topics', 5), ('Holdings', 5), ('banking', 5), ('brokerage', 5), ('friend', 5), ('Index', 5), ('portfolio', 5), ('T.', 5), ('Rowe', 5), ('spouse', 5), ('surgery', 5), ('arguments', 4), ('exports', 4), ('target', 4), ('versions', 4), ('English', 4), ('teaching', 4), ('mistakes', 4), ('error', 4), ('leather', 4), ('words', 4), ('advance', 4), ('Part', 4), ('Housing', 4), ('consequences', 4), ('society', 4), ('Big', 4), ('Chase', 4), ('Columbia', 4), ('bankers', 4), ('panic', 4), ...]
cfd_p2w['VERB'].most_common()
[('is', 665), ('said', 421), ('are', 409), ('was', 387), ('have', 355), ('has', 345), ('be', 314), ('will', 236), ('had', 195), ('would', 192), ('were', 148), ('can', 144), ('been', 132), ('do', 126), ('could', 118), ('says', 100), ('did', 83), ('make', 69), ('according', 65), ('take', 61), ('including', 58), ('go', 54), ('made', 54), ('get', 53), ('may', 52), ('say', 50), ('want', 48), ('going', 45), ('being', 44), ('need', 43), ('help', 40), ('left', 38), ('use', 38), ('become', 37), ('play', 37), ('put', 36), ('pay', 36), ('does', 35), ('plans', 33), ('expected', 33), ('know', 32), ('see', 32), ('should', 31), ('working', 31), ('give', 30), ('set', 30), ('win', 29), ('began', 29), ('used', 28), ('come', 28), ('might', 28), ('keep', 27), ('buy', 26), ('got', 26), ('called', 26), ('came', 26), ('run', 26), ("'re", 26), ('spent', 25), ('won', 25), ('think', 25), ("'d", 25), ('went', 24), ('look', 24), ('showed', 24), ('found', 24), ("'m", 24), ('using', 24), ('coming', 23), ('started', 23), ('seen', 23), ('asked', 23), ('close', 22), ('done', 22), ('find', 21), ('led', 21), ("'ve", 21), ('must', 21), ('lead', 21), ('needs', 21), ('looking', 21), ('live', 21), ('told', 20), ('took', 20), ('known', 20), ('based', 20), ('taking', 20), ('declined', 20), ('hit', 19), ('taken', 19), ('lost', 19), ('leading', 19), ('held', 19), ('agreed', 19), ('running', 19), ('buying', 19), ('include', 18), ('growing', 18), ('rising', 18), ('added', 18), ('cut', 18), ('reported', 18), ('stop', 18), ('reached', 17), ('thought', 17), ('comes', 17), ('paid', 17), ('sell', 17), ('raise', 17), ('making', 17), ('avoid', 17), ('start', 17), ('let', 16), ('remain', 16), ('boost', 16), ('alleged', 16), ('ended', 16), ('turn', 16), ('released', 16), ('needed', 15), ('am', 15), ('spend', 15), ('save', 15), ('bought', 15), ('moved', 15), ('believe', 15), ('having', 15), ('doing', 14), ('continue', 14), ('seem', 14), ('saying', 14), ('trying', 14), ('wants', 14), ('planned', 14), ('saw', 14), ('registered', 14), ('gave', 13), ('retired', 13), ('rise', 13), ('worked', 13), ('meet', 13), ('create', 13), ('pass', 13), ('announced', 13), ('emerging', 13), ('result', 13), ('focused', 13), ('wanted', 13), ('allowed', 13), ('planning', 13), ('makes', 13), ('turned', 12), ('ask', 12), ('ran', 12), ('passed', 12), ('helped', 12), ('push', 12), ('showing', 12), ('wo', 12), ('takes', 12), ('expect', 12), ('stay', 12), ('drive', 12), ('learn', 12), ("'ll", 12), ('includes', 11), ('sold', 11), ('getting', 11), ('claiming', 11), ('served', 11), ('calls', 11), ('ca', 11), ('required', 11), ('serve', 11), ('moving', 11), ('played', 11), ('backing', 10), ('grew', 10), ('starts', 10), ('provide', 10), ('goes', 10), ('prevent', 10), ('Is', 10), ('losing', 10), ('failed', 10), ('designed', 10), ('given', 10), ('leave', 10), ('remains', 10), ('following', 10), ('runs', 10), ('managing', 10), ('compete', 10), ('faces', 10), ('killed', 10), ('means', 10), ('reach', 10), ('face', 10), ('contributed', 10), ('built', 10), ('talk', 10), ('armed', 10), ('improve', 10), ('enjoy', 10), ('related', 10), ('playing', 10), ('starting', 10), ('match', 10), ('cutting', 9), ('rose', 9), ('brought', 9), ('fell', 9), ('published', 9), ('seek', 9), ('decided', 9), ('act', 9), ('falling', 9), ('afford', 9), ('feel', 9), ('pushing', 9), ('leaving', 9), ('scheduled', 9), ('raising', 9), ('facing', 9), ('selling', 9), ('build', 9), ('driving', 9), ('joined', 9), ('remained', 9), ('supported', 9), ('seemed', 9), ('looked', 9), ('complete', 9), ('included', 9), ('try', 9), ('shows', 9), ('created', 9), ('reduce', 8), ('wrote', 8), ('address', 8), ('completed', 8), ('knew', 8), ('committed', 8), ('followed', 8), ('changed', 8), ('expanding', 8), ('looks', 8), ('opened', 8), ('suffered', 8), ('holding', 8), ('tied', 8), ('opening', 8), ('felt', 8), ('paying', 8), ('bring', 8), ('beginning', 8), ('respond', 8), ('changing', 8), ('walking', 8), ('founded', 8), ('elected', 8), ('wrestling', 8), ('mean', 8), ('managed', 8), ('claims', 8), ('cover', 8), ('raised', 8), ('yield', 8), ('allow', 7), ('tried', 7), ('suggests', 7), ('fail', 7), ('prove', 7), ('offered', 7), ('meant', 7), ('criticized', 7), ('provided', 7), ('remaining', 7), ('receive', 7), ('cause', 7), ('check', 7), ('pull', 7), ('sought', 7), ('argued', 7), ('caused', 7), ('forcing', 7), ('manage', 7), ('charged', 7), ('pledged', 7), ('begins', 7), ('limited', 7), ('continued', 7), ('calling', 7), ('hope', 7), ('compared', 7), ('sit', 7), ('stopped', 7), ('sent', 7), ('helping', 7), ('conducted', 7), ('wait', 7), ('fighting', 7), ('launched', 7), ('voted', 7), ('gives', 7), ('winning', 7), ('learned', 7), ('written', 7), ('claim', 7), ('turning', 7), ('stated', 7), ('returned', 7), ('sued', 7), ('add', 7), ('signed', 7), ('tell', 7), ('estimated', 6), ('considering', 6), ('print', 6), ('described', 6), ('meaning', 6), ('write', 6), ('believes', 6), ('believed', 6), ('refused', 6), ('clean', 6), ('invest', 6), ('succeed', 6), ('worried', 6), ('pushed', 6), ('putting', 6), ('adds', 6), ('attract', 6), ('seeing', 6), ('commit', 6), ('helps', 6), ('proposed', 6), ('begin', 6), ('hopes', 6), ('considered', 6), ('seeking', 6), ('happened', 6), ('happen', 6), ('hosted', 6), ('seems', 6), ('handle', 6), ('developed', 6), ('involved', 6), ('suggest', 6), ('decide', 6), ('break', 6), ('telling', 6), ('swing', 6), ('giving', 6), ('increased', 6), ('brings', 6), ('Take', 6), ('read', 6), ('concerned', 6), ('becoming', 6), ('offers', 6), ('watching', 6), ('thinking', 6), ('purchased', 6), ('beat', 6), ('gets', 6), ('shopping', 6), ('collecting', 6), ('aimed', 5), ('produce', 5), ('expects', 5), ('bringing', 5), ('measured', 5), ('pursued', 5), ('convinced', 5), ('continuing', 5), ('implement', 5), ('worries', 5), ('closed', 5), ('filed', 5), ('roll', 5), ('charging', 5), ('manages', 5), ('require', 5), ('citing', 5), ('consider', 5), ('viewed', 5), ('define', 5), ('hold', 5), ('block', 5), ('met', 5), ('receiving', 5), ('advanced', 5), ('struggling', 5), ('pick', 5), ('tend', 5), ('suspects', 5), ('dropped', 5), ('conduct', 5), ('promises', 5), ('ends', 5), ('sitting', 5), ('advocate', 5), ('fallen', 5), ('enter', 5), ('faced', 5), ('feed', 5), ('eating', 5), ('issued', 5), ('missed', 5), ('curb', 5), ('provides', 5), ('selected', 5), ('responded', 5), ('arrived', 5), ('reduced', 5), ('targeted', 5), ('involving', 5), ('presented', 5), ('broken', 5), ('hire', 5), ('prepared', 5), ('enjoyed', 5), ('prefer', 5), ('regulated', 5), ('surveyed', 5), ('follow', 5), ('plays', 5), ('gone', 5), ('referring', 5), ('transfer', 5), ('trail', 5), ('spoke', 5), ('argues', 5), ('picked', 5), ('located', 5), ('realized', 5), ('walk', 5), ('jumped', 5), ('generated', 5), ('appear', 5), ('visited', 5), ('parallel', 5), ('challenging', 4), ('choose', 4), ('appeared', 4), ('chose', 4), ('Can', 4), ('caught', 4), ('argue', 4), ('maintain', 4), ('granted', 4), ('lending', 4), ('puts', 4), ('returning', 4), ('investigating', 4), ('split', 4), ('trimming', 4), ('setting', 4), ('holds', 4), ('avoiding', 4), ('denied', 4), ('suggested', 4), ('fails', 4), ('ruled', 4), ('attend', 4), ('attended', 4), ('Given', 4), ('borrowed', 4), ('stand', 4), ('pulled', 4), ('stepped', 4), ('warn', 4), ('contest', 4), ('expressed', 4), ('stretch', 4), ('stands', 4), ('heads', 4), ('expanded', 4), ('vowed', 4), ('follows', 4), ('recover', 4), ('raises', 4), ('received', 4), ('organized', 4), ('counting', 4), ('predicted', 4), ('opposed', 4), ('train', 4), ('remove', 4), ('attached', 4), ('According', 4), ('understand', 4), ('claimed', 4), ('risen', 4), ('treated', 4), ('Do', 4), ('explained', 4), ('feels', 4), ('forced', 4), ('combined', 4), ('impose', 4), ('dealing', 4), ('became', 4), ('resulted', 4), ('failing', 4), ('accounting', 4), ('passing', 4), ('noticed', 4), ('viewing', 4), ('ensure', 4), ('defined', 4), ('talking', 4), ('explains', 4), ('valued', 4), ('causing', 4), ('identified', 4), ('owns', 4), ('owned', 4), ('capture', 4), ('broke', 4), ('touch', 4), ('earned', 4), ('confirm', 4), ('sees', 4), ('worry', 4), ('explore', 4), ('routes', 4), ('hear', 3), ('produced', 3), ('providing', 3), ('describe', 3), ('featuring', 3), ('recovered', 3), ('eased', 3), ('adjusted', 3), ('suffer', 3), ('saved', 3), ('aims', 3), ('operated', 3), ('fly', 3), ('initiated', 3), ('display', 3), ('printed', 3), ('grows', 3), ('preferred', 3), ('scrambled', 3), ('anticipated', 3), ('collapsed', 3), ('trim', 3), ('perceived', 3), ('keeping', 3), ('invests', 3), ('locked', 3), ('lowered', 3), ('pointed', 3), ('negotiated', 3), ('continues', 3), ('promote', 3), ('urged', 3), ('shrinking', 3), ('tackle', 3), ('sending', 3), ('oppose', 3), ('withdraw', 3), ('deny', 3), ('persuade', 3), ('endorsed', 3), ('classified', 3), ('backed', 3), ('turns', 3), ('engaged', 3), ('fill', 3), ('competing', 3), ('averaged', 3), ('reporting', 3), ('dominated', 3), ('investing', 3), ('financed', 3), ('maintained', 3), ('developing', 3), ('convicted', 3), ('cleared', 3), ('noted', 3), ('awarded', 3), ('occurred', 3), ('fed', 3), ('hitting', 3), ('kept', 3), ('admitted', 3), ('send', 3), ('questioned', 3), ('born', 3), ('pressing', 3), ('quoted', 3), ('traveled', 3), ('discuss', 3), ('explain', 3), ('counts', 3), ('mired', 3), ('asking', 3), ('killing', 3), ('warned', 3), ('operate', 3), ('trained', 3), ('gather', 3), ('deliver', 3), ('tells', 3), ('restore', 3), ('assured', 3), ('delivered', 3), ('reopened', 3), ('resigned', 3), ('emerged', 3), ('riding', 3), ('listed', 3), ('seeks', 3), ('blocked', 3), ('struggled', 3), ('rejected', 3), ('signal', 3), ('crowded', 3), ('favors', 3), ('responding', 3), ('pursue', 3), ('surprised', 3), ('tracked', 3), ('broaden', 3), ('lacks', 3), ('experienced', 3), ('entering', 3), ('retain', 3), ('discovered', 3), ('protect', 3), ('regarding', 3), ('knows', 3), ('declare', 3), ('explaining', 3), ('chosen', 3), ('ending', 3), ('increasing', 3), ('intended', 3), ('stuck', 3), ('speak', 3), ('named', 3), ('improved', 3), ('enabling', 3), ('grown', 3), ('requires', 3), ('aiming', 3), ('Being', 3), ('prompted', 3), ('heading', 3), ('delivering', 3), ('favored', 3), ('resume', 3), ('defended', 3), ('realize', 3), ('involves', 3), ('imagine', 3), ('undergoing', 3), ('speaks', 3), ('shut', 3), ('lease', 3), ('appears', 3), ('color', 3), ('visiting', 3), ('happening', 3), ('saving', 3), ('earn', 3), ('beaten', 3), ('creating', 3), ('meets', 3), ('aim', 3), ('joining', 3), ('invested', 3), ('extend', 3), ('employed', 3), ('operates', 3), ('reflected', 3), ('writing', 3), ('traded', 3), ('covered', 3), ('gauge', 3), ('replaced', 3), ('betting', 3), ('revised', 3), ('engage', 3), ('loved', 3), ('happens', 3), ('curbing', 2), ('priced', 2), ('distinguished', 2), ('describes', 2), ('loaded', 2), ('combines', 2), ('prolonged', 2), ('lent', 2), ('letting', 2), ('teach', 2), ('provoked', 2), ('approve', 2), ('shore', 2), ('succeeded', 2), ('link', 2), ('demanding', 2), ('deemed', 2), ('Beginning', 2), ('disappointed', 2), ('negotiating', 2), ('appealing', 2), ('seized', 2), ('signaling', 2), ('insisted', 2), ('triggered', 2), ('focusing', 2), ('posted', 2), ('depending', 2), ('lowering', 2), ('negotiate', 2), ('mount', 2), ('funded', 2), ('intend', 2), ('bolster', 2), ('diminish', 2), ('delay', 2), ('aired', 2), ('grapple', 2), ('decides', 2), ('authorizing', 2), ('amended', 2), ('agree', 2), ('elaborate', 2), ('reducing', 2), ('Think', 2), ('surged', 2), ('deterring', 2), ('slipped', 2), ('signals', 2), ('lift', 2), ('exposed', 2), ('headed', 2), ('opposes', 2), ('introduced', 2), ('expires', 2), ('stays', 2), ('confirmed', 2), ('convince', 2), ('plunged', 2), ('fundraising', 2), ('rebuilding', 2), ('weighed', 2), ('accusing', 2), ('enforce', 2), ('declared', 2), ('investigate', 2), ('tested', 2), ('represents', 2), ('endorse', 2), ('falls', 2), ('channel', 2), ('rushed', 2), ('drinking', 2), ('store', 2), ('survive', 2), ('extended', 2), ('license', 2), ('stood', 2), ('exists', 2), ('warns', 2), ('cite', 2), ('pointing', 2), ('sustained', 2), ('slowing', 2), ('dubbed', 2), ('promised', 2), ('mixed', 2), ('hurt', 2), ('representing', 2), ('industrialized', 2), ('devastating', 2), ('filled', 2), ('permit', 2), ('noting', 2), ('accused', 2), ('attacking', 2), ('attempted', 2), ('carrying', 2), ('drew', 2), ('commenting', 2), ('boosting', 2), ('contain', 2), ('select', 2), ('converted', 2), ('hoped', 2), ('waiting', 2), ('laughing', 2), ('mentioned', 2), ('gotten', 2), ('accounted', 2), ('installed', 2), ('copy', 2), ('reaching', 2), ('die', 2), ('receives', 2), ('observed', 2), ('accumulated', 2), ('eat', 2), ('regard', 2), ('marketed', 2), ('justify', 2), ('targeting', 2), ('asserts', 2), ('conclude', 2), ('removed', 2), ('apply', 2), ('doubled', 2), ('tilt', 2), ('pulling', 2), ('conducting', 2), ('determine', 2), ('eliminating', 2), ('ranging', 2), ('achieve', 2), ('fend', 2), ('transformed', 2), ('directed', 2), ('attempting', 2), ('reviewing', 2), ('choosing', 2), ('obtained', 2), ('maximize', 2), ('renewed', 2), ('Starting', 2), ('adopted', 2), ('develop', 2), ('assemble', 2), ('expecting', 2), ('performing', 2), ('attracting', 2), ('cast', 2), ('inherited', 2), ('featured', 2), ('represented', 2), ('reflect', 2), ('shake', 2), ('feeling', 2), ('weigh', 2), ('condemned', 2), ('Asked', 2), ('wooing', 2), ('fired', 2), ('connected', 2), ('announce', 2), ('recalls', 2), ('cleaned', 2), ('paint', 2), ('affect', 2), ('referred', 2), ('gained', 2), ('replace', 2), ('soaring', 2), ('slated', 2), ('pair', 2), ('convert', 2), ('promoting', 2), ('relies', 2), ('institute', 2), ('torn', 2), ('draw', 2), ('established', 2), ('wears', 2), ('climbed', 2), ('breaks', 2), ('excited', 2), ('lose', 2), ('qualify', 2), ('kicked', 2), ('picking', 2), ('generate', 2), ('becomes', 2), ('keeps', 2), ('subsidize', 2), ('treat', 2), ('rallying', 2), ('laying', 2), ('phase', 2), ('facilitate', 2), ('sounded', 2), ('associated', 2), ('contribute', 2), ('owning', 2), ('joins', 2), ('begun', 2), ('depressed', 2), ('proposing', 2), ('slowed', 2), ('thinks', 2), ('distributed', 2), ('expand', 2), ('protected', 2), ('examine', 2), ('advise', 2), ('prepare', 2), ('evolve', 2), ('forecasting', 2), ('liquidated', 2), ('mitigate', 2), ('talked', 2), ('topped', 2), ('surviving', 2), ('ranked', 2), ('Buying', 2), ('stemming', 2), ('dating', 2), ('specify', 2), ('compare', 2), ('acknowledge', 2), ('hidden', 2), ('leaves', 2), ('assume', 2), ('occurs', 2), ('spread', 2), ('customized', 2), ('arguing', 2), ('diversify', 2), ('exceeded', 2), ('entered', 2), ('obtain', 2), ('recommend', 2), ('sleep', 2), ('exhausted', 2), ('involve', 2), ('proved', 2), ('calculate', 2), ('perform', 2), ('resumes', 2), ('laid', 2), ('pine', 2), ('contributing', 2), ('draws', 2), ('retiring', 2), ('Make', 2), ('performed', 2), ('scrapped', 1), ('publish', 1), ('cites', 1), ('spotted', 1), ('dressed', 1), ('contains', 1), ('responds', 1), ('entitled', 1), ('mulling', 1), ('celebrate', 1), ('violate', 1), ('identify', 1), ('worsen', 1), ('concluded', 1), ('Standing', 1), ('repaid', 1), ('assess', 1), ('recouped', 1), ('eliminated', 1), ('enabled', 1), ('resolved', 1), ('discussed', 1), ('cure', 1), ('pose', 1), ('co-founded', 1), ('orchestrated', 1), ('blamed', 1), ('indicate', 1), ('lock', 1), ('trimmed', 1), ('addressing', 1), ('complicate', 1), ('please', 1), ('nominate', 1), ('rewrite', 1), ('settled', 1), ('bolstered', 1), ('heard', 1), ('denying', 1), ('shown', 1), ('supports', 1), ('exceed', 1), ('illustrates', 1), ('unleashed', 1), ('banned', 1), ('shrank', 1), ('manufactured', 1), ('recovering', 1), ('pleaded', 1), ('nominated', 1), ('indicated', 1), ('chooses', 1), ('angered', 1), ('placing', 1), ('disagreed', 1), ('denies', 1), ...]
cfd_p2w['ADJ'].most_common()
[('more', 273), ('other', 110), ('new', 99), ('most', 97), ('many', 83), ('such', 81), ('first', 75), ('last', 66), ('past', 54), ('financial', 52), ('likely', 50), ('next', 48), ('former', 46), ('own', 46), ('recent', 44), ('few', 42), ('same', 41), ('public', 40), ('big', 38), ('early', 38), ('economic', 37), ('long', 37), ('better', 36), ('future', 36), ('little', 36), ('good', 36), ('least', 35), ('political', 35), ('less', 35), ('high', 35), ('different', 32), ('later', 32), ('average', 32), ('second', 30), ('real', 30), ('late', 28), ('large', 28), ('higher', 27), ('final', 26), ('old', 26), ('military', 26), ('Democratic', 26), ('several', 25), ('major', 24), ('best', 24), ('strong', 24), ('latest', 23), ('short', 23), ('lower', 23), ('largest', 23), ('private', 22), ('local', 22), ('Chinese', 22), ('current', 21), ('mobile', 21), ('earlier', 20), ('foreign', 20), ('sure', 20), ('global', 20), ('full', 20), ('biggest', 20), ('great', 19), ('clear', 19), ('international', 19), ('older', 19), ('total', 19), ('key', 18), ('hard', 18), ('small', 18), ('familiar', 18), ('French', 18), ('central', 17), ('Most', 17), ('important', 17), ('senior', 17), ('annual', 17), ('able', 17), ('Many', 17), ('third', 17), ('national', 17), ('corporate', 17), ('potential', 16), ('federal', 16), ('social', 16), ('open', 16), ('previous', 16), ('primary', 15), ('single', 14), ('Last', 14), ('conservative', 14), ('personal', 14), ('greater', 14), ('low', 13), ('net', 13), ('bad', 13), ('difficult', 13), ('congressional', 13), ('similar', 13), ('Brazilian', 13), ('Republican', 13), ('criminal', 13), ('square', 13), ('certain', 12), ('significant', 12), ('possible', 12), ('European', 12), ('slow', 12), ('outside', 12), ('eligible', 11), ('available', 11), ('young', 11), ('complex', 11), ('tough', 11), ('legal', 11), ('smaller', 11), ('expensive', 11), ('further', 11), ('general', 11), ('free', 11), ('positive', 10), ('worst', 10), ('broad', 10), ('More', 10), ('double', 10), ('independent', 10), ('ready', 10), ('main', 10), ('simple', 9), ('original', 9), ('fewer', 9), ('larger', 9), ('top', 9), ('monthly', 9), ('long-term', 9), ('separate', 9), ('liberal', 9), ('easy', 9), ('domestic', 9), ('traditional', 9), ('light', 8), ('whole', 8), ('worse', 8), ('fellow', 8), ('necessary', 8), ('short-term', 8), ('additional', 8), ('willing', 8), ('special', 8), ('successful', 8), ('stronger', 8), ('particular', 8), ('younger', 8), ('closing', 8), ('retail', 8), ('extra', 8), ('critical', 7), ('raw', 7), ('wrong', 7), ('subsequent', 7), ('commercial', 7), ('closer', 7), ('initial', 7), ('minimum', 7), ('Other', 7), ('due', 7), ('Earlier', 7), ('striking', 7), ('popular', 7), ('Australian', 7), ('highest', 7), ('professional', 7), ('favorite', 7), ('Asian', 7), ('minor', 7), ('active', 7), ('nonprofit', 7), ('individual', 7), ('fourth', 7), ('regulatory', 7), ('German', 7), ('faster', 6), ('preliminary', 6), ('happy', 6), ('Russian', 6), ('unable', 6), ('substantial', 6), ('tight', 6), ('bigger', 6), ('impossible', 6), ('fiscal', 6), ('promising', 6), ('nuclear', 6), ('so-called', 6), ('eager', 6), ('present', 6), ('outright', 6), ('prime', 6), ('Japanese', 6), ('true', 6), ('competitive', 6), ('relative', 6), ('daily', 6), ('comfortable', 6), ('interesting', 6), ('standard', 5), ('annualized', 5), ('red', 5), ('correct', 5), ('entire', 5), ('huge', 5), ('black', 5), ('moderate', 5), ('various', 5), ('costly', 5), ('wealthy', 5), ('afraid', 5), ('Several', 5), ('poor', 5), ('skeptical', 5), ('oldest', 5), ('vast', 5), ('gross', 5), ('medical', 5), ('numerous', 5), ('confident', 5), ('obvious', 5), ('regular', 5), ('common', 5), ('powerful', 5), ('female', 5), ('suburban', 5), ('tiny', 5), ('affordable', 5), ('demographic', 5), ('serious', 5), ('academic', 5), ('subject', 5), ('weekly', 5), ('steady', 5), ('emotional', 5), ('taxable', 5), ('controversial', 4), ('extraordinary', 4), ('fundamental', 4), ('natural', 4), ('civil', 4), ('responsible', 4), ('brief', 4), ('usual', 4), ('historic', 4), ('upper', 4), ('prominent', 4), ('overall', 4), ('industrial', 4), ('excessive', 4), ('weak', 4), ('broader', 4), ('aware', 4), ('soft', 4), ('dead', 4), ('wide', 4), ('easier', 4), ('tired', 4), ('modest', 4), ('bold', 4), ('fair', 4), ('negative', 4), ('unclear', 4), ('giant', 4), ('technical', 4), ('white', 4), ('crucial', 4), ('Later', 4), ('Current', 4), ('residential', 4), ('nice', 4), ('quick', 4), ('equal', 4), ('eighth', 4), ('ninth', 4), ('complicated', 4), ('physical', 4), ('five-year', 4), ('massive', 3), ('Italian', 3), ('ultimate', 3), ('excess', 3), ('narrow', 3), ('British', 3), ('sufficient', 3), ('mortgage-backed', 3), ('temporary', 3), ('state-owned', 3), ('presidential', 3), ('lackluster', 3), ('drunk', 3), ('guilty', 3), ('cool', 3), ('generous', 3), ('two-year', 3), ('dry', 3), ('regional', 3), ('African', 3), ('permanent', 3), ('fresh', 3), ('overseas', 3), ('four-year', 3), ('northern', 3), ('sharp', 3), ('conventional', 3), ('double-digit', 3), ('environmental', 3), ('dismal', 3), ('sophisticated', 3), ('Next', 3), ('heavy', 3), ('sad', 3), ('modern', 3), ('notable', 3), ('flat', 3), ('specific', 3), ('impressive', 3), ('favorable', 3), ('thin', 3), ('interested', 3), ('reluctant', 3), ('Third', 3), ('rare', 3), ('seventh', 3), ('unexpected', 3), ('black-and-white', 3), ('greatest', 3), ('longest', 3), ('wild', 3), ('defensive', 3), ('harder', 3), ('healthy', 3), ('exclusive', 3), ('upward', 3), ('Swiss', 3), ('troubled', 3), ('consecutive', 3), ('classic', 2), ('inevitable', 2), ('rich', 2), ('derivative', 2), ('loose', 2), ('aggressive', 2), ('efficient', 2), ('slower', 2), ('bankrupt', 2), ('gradual', 2), ('fifth', 2), ('legislative', 2), ('influential', 2), ('wary', 2), ('unusual', 2), ('intense', 2), ('appropriate', 2), ('page-one', 2), ('effective', 2), ('apparent', 2), ('juvenile', 2), ('11th', 2), ('helpful', 2), ('smooth', 2), ('uncomfortable', 2), ('engaging', 2), ('elusive', 2), ('punitive', 2), ('basic', 2), ('plastic', 2), ('severe', 2), ('fat', 2), ('Such', 2), ('progressive', 2), ('strongest', 2), ('decisive', 2), ('widespread', 2), ('dominant', 2), ('angry', 2), ('ambitious', 2), ('certified', 2), ('10-year', 2), ('full-time', 2), ('meaningful', 2), ('unsolicited', 2), ('constitutional', 2), ('illegal', 2), ('intellectual', 2), ('overnight', 2), ('internal', 2), ('large-scale', 2), ('green', 2), ('single-family', 2), ('agricultural', 2), ('Soviet', 2), ('valuable', 2), ('triple-A', 2), ('mechanical', 2), ('evil', 2), ('immediate', 2), ('brilliant', 2), ('drastic', 2), ('exciting', 2), ('pressured', 2), ('electronic', 2), ('funny', 2), ('Calif.-based', 2), ('secondary', 2), ('lighter', 2), ('nationwide', 2), ('tall', 2), ('north', 2), ('Christian', 2), ('attractive', 2), ('lofty', 2), ('improbable', 2), ('billion-dollar', 2), ('sole', 2), ('convertible', 2), ('famous', 2), ('undisclosed', 2), ('unique', 2), ('profitable', 2), ('tremendous', 2), ('historical', 2), ('useful', 2), ('composite', 2), ('unrecognizable', 2), ('weird', 2), ('Canadian', 2), ('one-year', 2), ('quiet', 2), ('unlikely', 2), ('cheaper', 2), ('normal', 2), ('actual', 2), ('extensive', 2), ('mental', 2), ('anxious', 2), ('best-selling', 1), ('seven-year', 1), ('troublesome', 1), ('unfair', 1), ('unresolved', 1), ('predictable', 1), ('leveraged', 1), ('chaotic', 1), ('overhead', 1), ('low-cost', 1), ('distant', 1), ('wrenching', 1), ('partial', 1), ('high-stakes', 1), ('sluggish', 1), ('acute', 1), ('17-year-old', 1), ('25-year-old', 1), ('hypothetical', 1), ('truthful', 1), ('Palestinian', 1), ('diplomatic', 1), ('solid', 1), ('neat', 1), ('sympathetic', 1), ('detailed', 1), ('loyal', 1), ('12-year', 1), ('formal', 1), ('void', 1), ('full-year', 1), ('one-time', 1), ('third-largest', 1), ('structural', 1), ('proof', 1), ('tumultuous', 1), ('recessionary', 1), ('Political', 1), ('strategic', 1), ('capital-gains', 1), ('exempt', 1), ('galvanized', 1), ('literary', 1), ('corrupt', 1), ('remarkable', 1), ('standardized', 1), ('acting', 1), ('bygone', 1), ('blue', 1), ('evident', 1), ('fanciful', 1), ('whipping', 1), ('dark', 1), ('prospective', 1), ('ample', 1), ('akin', 1), ('momentary', 1), ('ancient', 1), ('eternal', 1), ('lousy', 1), ('partisan', 1), ('embarrassing', 1), ('Fewer', 1), ('identical', 1), ('socialist', 1), ('hot', 1), ('self-aggrandizing', 1), ('direct', 1), ('indirect', 1), ('improper', 1), ('unjustified', 1), ('endless', 1), ('statewide', 1), ('cash-flow', 1), ('tabloid', 1), ('two-week', 1), ('Overall', 1), ('well-known', 1), ('anemic', 1), ('balanced', 1), ('shallow', 1), ('cleaner', 1), ('everyday', 1), ('superior', 1), ('damaging', 1), ('lovely', 1), ('ugly', 1), ('nearby', 1), ('flashy', 1), ('innovative', 1), ('Cultural', 1), ('inappropriate', 1), ('packed', 1), ('adequate', 1), ('knowledgeable', 1), ('contemporary', 1), ('architectural', 1), ('poignant', 1), ('considerable', 1), ('native', 1), ('beautiful', 1), ('eclectic', 1), ('peaked', 1), ('compelling', 1), ('Few', 1), ('43-year-old', 1), ('capped', 1), ('day-to-day', 1), ('straight', 1), ('furious', 1), ('12-point', 1), ('fast-growing', 1), ('high-speed', 1), ('lucrative', 1), ('Similar', 1), ('fiber-optic', 1), ('unreasonable', 1), ('comparable', 1), ('all-cash', 1), ('benign', 1), ('hefty', 1), ('visible', 1), ('fragile', 1), ('sport-utility', 1), ('Small', 1), ('lower-priced', 1), ('automotive', 1), ('feasible', 1), ('sticky', 1), ('year-long', 1), ('external', 1), ('stiff', 1), ('bitter', 1), ('forthcoming', 1), ('distorted', 1), ('judicial', 1), ('harsh', 1), ('unsuccessful', 1), ('rapid', 1), ('rural', 1), ('instrumental', 1), ('scientific', 1), ('start-up', 1), ('grand', 1), ('gentle', 1), ('sweeping', 1), ('enormous', 1), ('breathtaking', 1), ('entertaining', 1), ('systematic', 1), ('electric', 1), ('athletic', 1), ('desirable', 1), ('energy-services', 1), ('52-week', 1), ('lowest', 1), ('cheapest', 1), ('absolute', 1), ('imminent', 1), ('implicit', 1), ('cozy', 1), ('dollar-denominated', 1), ('three-month', 1), ('richer', 1), ('disappointing', 1), ('quantitative', 1), ('money-market', 1), ('mutual', 1), ('safe', 1), ('cost-benefit', 1), ('crushed', 1), ('wholesale', 1), ('500-stock', 1), ('mere', 1), ('high-tech', 1), ('bright', 1), ('longer-term', 1), ('tricky', 1), ('silent', 1), ('alive', 1), ('reassuring', 1), ('precious', 1), ('educational', 1), ('unwilling', 1), ('needy', 1), ('fuller', 1), ('Seattle-based', 1), ('half-hour', 1), ('mine', 1), ('Total', 1), ('electrical', 1), ('Second', 1), ('joint', 1), ('applicable', 1), ('ordinary', 1), ('rear', 1), ('matching', 1), ('accurate', 1), ('practical', 1), ('protracted', 1), ('sorry', 1), ('regrettable', 1), ('ongoing', 1), ('skilled', 1), ('friendly', 1), ('English-speaking', 1), ('spectacular', 1), ('cold', 1), ('genuine', 1), ('preventative', 1), ('pre-existing', 1), ('York-based', 1), ('comprehensive', 1), ('Follow-up', 1), ('sensitive', 1), ('adverse', 1), ('cardiovascular', 1), ('nervous', 1), ('supportive', 1), ('intermediate', 1), ('rusty', 1), ('irrelevant', 1)]
The one issue with a simple unigram tagger is that it ignores context -- it simply applies the most common outcome for a word given the training data. A bigram tagger can help improve this, but will only match exact bigrams, and thus will not match most of our text. As such, we can chain these two taggers into 1 tagger, allowing us to match on bigrams first and then fill in the gaps with unigrams.
A neat feature of this is that a word can take on multiple parts of speech, depending on context, as demonstrated below.
# How are certain words used?
# Using a bigram + unigram tagger
# Requires: nltk.download('treebank') and nltk.download('universal_tagset')
wsj_tagged = nltk.corpus.treebank.tagged_sents()
ug = nltk.UnigramTagger(wsj_tagged)
pos_tagger = nltk.BigramTagger(wsj_tagged, backoff=ug)
tagged4 = list(map(pos_tagger.tag, article_tokens))
cfd_w2p = nltk.ConditionalFreqDist([item for sublist in tagged4 for item in sublist])
cfd_w2p['new']
FreqDist({'JJ': 99})
cfd_w2p['financial']
FreqDist({'JJ': 52})
Spacy is a bit more flexible than NLTK, as it provides rather large fully-pretrained models as opposed to providing training corpuses. The models themselves usually work quite well, but it is important to maintain a set version of the models for a project, as SpaCy does update them somewhat frequently, sometimes introducing breaking changes.
The below code will load in the default English model and process all of our articles. On a fairly fast computer, this takes around 35 seconds, which is much slower than NLTK.
# install the spacy language model with `python -m spacy download en_core_web_sm`
nlp = spacy.load('en_core_web_sm')
documents = list(nlp.pipe(articles))
At first blush, it doesn't look like SpaCy has done anything with our document! Outputting the first document reads the same as before processing.
documents[0]
Hedge funds are cutting their standard fees of 2% of assets under management and 20% of profits amid pressure from investors. --- A team of Ares and CPP Investment Board are in the final stages of talks to buy luxury retailer Neiman Marcus for around $6 billion. --- Federal regulators plan to reduce the maximum size of mortgages eligible for backing by Fannie and Freddie. --- Time Warner plans to move its U.S. retirees from company-administered health plans to private exchanges. --- A U.S. appeals court will hear oral arguments today in a suit by Verizon challenging FCC "net-neutrality" rules. --- Japan's GDP grew at an annualized pace of 3.8% in the second quarter, much faster than initially estimated. --- China said its exports rose 7.2% in August from a year earlier, the latest in a series of positive economic reports. --- White House officials are considering Treasury Undersecretary Lael Brainard for a seat on the Fed's board. --- SolarCity scrapped a "Happy Meals" deal, a share-lending technique that has been the target of criticism. --- The CFTC could vote by the end of the month on a rule aimed at curbing speculation in the commodity markets. --- Reserve Primary Fund's former managers have reached a preliminary settlement of a lawsuit brought by investors.
However, SpaCy actually did quite a bit under the hood. For instance, it has completed a sentence segmentation task. We can extract sentences using the generator provided by .sents
. Below extracts one potentially interesting sentence.
sent=list(documents[0].sents)[6]
sent
--- China said its exports rose 7.2% in August from a year earlier, the latest in a series of positive economic reports.
Spacy has also assigned parts of speech to every word, computed a dependency tree (which allows you to see which words are related to which other words), and it has computed all entities in the sentence for us.
spacy.displacy.render(sent, style="dep", jupyter=True, options={'compact':True})
spacy.displacy.render(sent, style="ent", jupyter=True)
We can extract entities using the .ents
property.`
sent.ents
[China, 7.2%, August, a year earlier]
As usual with SpaCy, the above isn't actually text -- those elements are all neatly tagged!
for ent in sent.ents:
print('"' + ent.text + '" is tagged as "' + ent.label_ + '" which comprises of ' + spacy.explain(ent.label_))
"China" is tagged as "GPE" which comprises of Countries, cities, states "7.2%" is tagged as "PERCENT" which comprises of Percentage, including "%" "August" is tagged as "DATE" which comprises of Absolute or relative dates or periods "a year earlier" is tagged as "DATE" which comprises of Absolute or relative dates or periods
As a couple bonuses, it also calculates out noun chunks and lemmatization.
# Noun chunks
list(sent.noun_chunks)
[China, its exports, August, a series, positive economic reports]
# Lemmatization -- like stemming but with an emphasis on grammar (it's more precise)
sent.lemma_
'---\nChina say its export rise 7.2% in August from a year early, the late in a series of positive economic report.'
Finding entities in just 1 sentence is a neat trick, but not so useful. However, SpaCy calculated entities for all sentences back in the nlp.pipe()
command, so we can scale this up using minimal computing power.
ents = []
for doc in documents:
ents.append([(ent.text, ent.label_) for ent in doc.ents])
ents = [item for sublist in ents for item in sublist]
Counter(ents).most_common()
[(('U.S.', 'GPE'), 118), (('one', 'CARDINAL'), 90), (('two', 'CARDINAL'), 82), (('first', 'ORDINAL'), 62), (('China', 'GPE'), 60), (('Sunday', 'DATE'), 59), (('Syria', 'GPE'), 49), (('Obama', 'PERSON'), 47), (('Congress', 'ORG'), 41), (('New York', 'GPE'), 38), (('three', 'CARDINAL'), 38), (('de Blasio', 'PERSON'), 36), (('Williams', 'PERSON'), 31), (('2008', 'DATE'), 30), (('Fed', 'ORG'), 29), (('One', 'CARDINAL'), 28), (('today', 'DATE'), 27), (('Japan', 'GPE'), 27), (('this year', 'DATE'), 27), (('second', 'ORDINAL'), 26), (('Lhota', 'PERSON'), 26), (('Abbott', 'PERSON'), 26), (('four', 'CARDINAL'), 25), (('Saturday', 'DATE'), 25), (('Democratic', 'NORP'), 24), (('2010', 'DATE'), 23), (('Democrats', 'NORP'), 22), (('Mexico', 'GPE'), 21), (('Brazil', 'GPE'), 21), (('Monday', 'DATE'), 21), (('five', 'CARDINAL'), 21), (('Europe', 'LOC'), 20), (('Friday', 'DATE'), 20), (('Chinese', 'NORP'), 20), (('Catsimatidis', 'PERSON'), 19), (('Instagram', 'ORG'), 19), (('House', 'ORG'), 18), (('Treasury', 'ORG'), 17), (('Americans', 'NORP'), 17), (('American', 'NORP'), 17), (('Senate', 'ORG'), 17), (('White', 'PERSON'), 17), (('Realogy', 'ORG'), 17), (('Apollo', 'ORG'), 17), (('Social Security', 'ORG'), 17), (('2011', 'DATE'), 16), (('Quinn', 'PERSON'), 16), (('third', 'ORDINAL'), 16), (('Manhattan', 'GPE'), 16), (('S&P', 'ORG'), 16), (('Spitzer', 'PERSON'), 16), (('Jets', 'PERSON'), 16), (('annual', 'DATE'), 15), (('New York City', 'GPE'), 15), (('years', 'DATE'), 15), (('FCC', 'ORG'), 14), (('2009', 'DATE'), 14), (('Tuesday', 'DATE'), 14), (('August', 'DATE'), 13), (('CFTC', 'ORG'), 13), (('2007', 'DATE'), 13), (('IOC', 'ORG'), 13), (('Navalny', 'PERSON'), 13), (('Calif.', 'GPE'), 13), (('2012', 'DATE'), 13), (('8%', 'PERCENT'), 13), (('Bob', 'PERSON'), 13), (('this week', 'DATE'), 12), (('recent years', 'DATE'), 12), (('America', 'GPE'), 12), (('Neiman', 'ORG'), 12), (('P&G', 'ORG'), 12), (('French', 'NORP'), 12), (('Peugeot', 'ORG'), 12), (('six', 'CARDINAL'), 11), (('Lehman', 'ORG'), 11), (('Republicans', 'NORP'), 11), (('July', 'DATE'), 11), (('California', 'GPE'), 11), (('Brazilian', 'NORP'), 11), (('Republican', 'NORP'), 11), (('Washington', 'GPE'), 11), (('Thompson', 'PERSON'), 11), (('Australia', 'GPE'), 11), (("Moody's", 'ORG'), 11), (('66', 'CARDINAL'), 11), (('European', 'NORP'), 10), (('Tokyo', 'GPE'), 10), (('Medicare', 'ORG'), 10), (('Bloomberg', 'PERSON'), 10), (('Rudd', 'PERSON'), 10), (('Labor', 'ORG'), 10), (('2013', 'DATE'), 10), (('Wymore', 'PERSON'), 10), (('Wendy', 'PERSON'), 10), (('2%', 'PERCENT'), 9), (('20%', 'PERCENT'), 9), (('next year', 'DATE'), 9), (('monthly', 'DATE'), 9), (('The Wall Street Journal', 'ORG'), 9), (('Syrian', 'NORP'), 9), (('Assad', 'PERSON'), 9), (('the weekend', 'DATE'), 9), (('10', 'CARDINAL'), 9), (('the past decade', 'DATE'), 9), (('India', 'GPE'), 9), (('10%', 'PERCENT'), 9), (("New York's", 'GPE'), 9), (('Schmidt', 'PERSON'), 9), (('Azarenka', 'GPE'), 9), (('IBM', 'ORG'), 9), (('Politico', 'ORG'), 9), (('Musk', 'PERSON'), 9), (("Sotheby's", 'ORG'), 9), (('Merrell', 'PERSON'), 9), (('Dewitz', 'PERSON'), 9), (('Born', 'PERSON'), 9), (('Brooklyn', 'GPE'), 8), (('AIG', 'ORG'), 8), (('last year', 'DATE'), 8), (('2020', 'DATE'), 8), (('Taliban', 'ORG'), 8), (('last week', 'DATE'), 8), (('Florida', 'GPE'), 8), (('2005', 'DATE'), 8), (('12', 'CARDINAL'), 8), (('Sobyanin', 'PERSON'), 8), (('Pena Nieto', 'PERSON'), 8), (('Asian', 'NORP'), 8), (('1', 'CARDINAL'), 8), (('night', 'TIME'), 8), (('Giuliani', 'PERSON'), 8), (('Giants', 'ORG'), 8), (('70', 'DATE'), 8), (('Montreal', 'GPE'), 8), (('White House', 'ORG'), 7), (('2001', 'DATE'), 7), (('Bernanke', 'PERSON'), 7), (('2', 'CARDINAL'), 7), (('the White House', 'ORG'), 7), (('GOP', 'ORG'), 7), (('Russia', 'GPE'), 7), (('Los Angeles', 'GPE'), 7), (('Earlier this year', 'DATE'), 7), (('decades', 'DATE'), 7), (('May', 'DATE'), 7), (('thousands', 'CARDINAL'), 7), (('Boston', 'GPE'), 7), (('Western Europe', 'LOC'), 7), (('13%', 'PERCENT'), 7), (('Saks', 'ORG'), 7), (('Texas', 'GPE'), 7), (('Frankfurt', 'GPE'), 7), (('German', 'NORP'), 7), (('SolarCity', 'ORG'), 7), (('Doug', 'PERSON'), 7), (('9%', 'PERCENT'), 7), (('the second quarter', 'DATE'), 6), (('Tolstoy', 'PERSON'), 6), (('Barack Obama', 'PERSON'), 6), (('3%', 'PERCENT'), 6), (('D.', 'NORP'), 6), (('Dodd-Frank', 'ORG'), 6), (('20', 'CARDINAL'), 6), (('2.6%', 'PERCENT'), 6), (('Goldman', 'ORG'), 6), (('Moscow', 'GPE'), 6), (('Afghanistan', 'GPE'), 6), (('Kerry', 'PERSON'), 6), (('last month', 'DATE'), 6), (('recent weeks', 'DATE'), 6), (('seven', 'CARDINAL'), 6), (('this summer', 'DATE'), 6), (('7%', 'PERCENT'), 6), (('John Catsimatidis', 'PERSON'), 6), (('WSJ', 'ORG'), 6), (('weekend', 'DATE'), 6), (('Baltimore', 'GPE'), 6), (('Cummings', 'PERSON'), 6), (('Japanese', 'NORP'), 6), (('Abe', 'PERSON'), 6), (('Dallas', 'GPE'), 6), (('N.J.', 'GPE'), 6), (('earlier this year', 'DATE'), 6), (('New Jersey', 'GPE'), 6), (('Dommermuth', 'PERSON'), 6), (('NFL', 'ORG'), 6), (('Smith', 'ORG'), 6), (('Vivendi', 'ORG'), 6), (('Allbritton', 'PERSON'), 6), (('Batista', 'PERSON'), 6), (('Brown', 'PERSON'), 6), (('Bach', 'PERSON'), 6), (('the Reserve Primary Fund', 'ORG'), 6), (('Cumulative', 'ORG'), 6), (('Verizon', 'ORG'), 5), (('Rebhorn', 'PERSON'), 5), (('Bartlett', 'PERSON'), 5), (('three years', 'DATE'), 5), (('November', 'DATE'), 5), (('Bear Stearns', 'ORG'), 5), (('Lehman Brothers', 'ORG'), 5), (('Paulson', 'PERSON'), 5), (('Today', 'DATE'), 5), (('zero', 'CARDINAL'), 5), (('Conn.', 'GPE'), 5), (('millions', 'CARDINAL'), 5), (('Serena Williams', 'PERSON'), 5), (('Democrat', 'NORP'), 5), (('2015', 'DATE'), 5), (('June', 'DATE'), 5), (('16-year-old', 'DATE'), 5), (('Christine Quinn', 'PERSON'), 5), (('Assad', 'ORG'), 5), (('African-American', 'NORP'), 5), (('year', 'DATE'), 5), (('billions of dollars', 'MONEY'), 5), (('24', 'CARDINAL'), 5), (('two years', 'DATE'), 5), (('Kremlin', 'ORG'), 5), (('Afghan', 'NORP'), 5), (('eight', 'CARDINAL'), 5), (('this month', 'DATE'), 5), (('Mexican', 'NORP'), 5), (('San Francisco', 'GPE'), 5), (('Houston', 'GPE'), 5), (('Australian', 'NORP'), 5), (('France', 'GPE'), 5), (('Two', 'CARDINAL'), 5), (('this season', 'DATE'), 5), (('City Council', 'ORG'), 5), (('21%', 'PERCENT'), 5), (('13', 'CARDINAL'), 5), (('annually', 'DATE'), 5), (('Stern', 'PERSON'), 5), (('fourth', 'ORDINAL'), 5), (('6', 'CARDINAL'), 5), (('3', 'CARDINAL'), 5), (('Yankees', 'ORG'), 5), (('Smith', 'GPE'), 5), (('Verizon', 'GPE'), 5), (('Comcast', 'ORG'), 5), (('Germany', 'GPE'), 5), (('Fourtou', 'PERSON'), 5), (('Capital New York', 'ORG'), 5), (('OGX', 'ORG'), 5), (('12%', 'PERCENT'), 5), (('French', 'LANGUAGE'), 5), (('around $6 billion', 'MONEY'), 4), (('Fannie', 'ORG'), 4), (('English', 'LANGUAGE'), 4), (('Russian', 'NORP'), 4), (('Italian', 'NORP'), 4), (('5%', 'PERCENT'), 4), (('TARP', 'ORG'), 4), (('Bank of America', 'ORG'), 4), (('19', 'CARDINAL'), 4), (('Bush', 'PERSON'), 4), (('30%', 'PERCENT'), 4), (('each year', 'DATE'), 4), (('Merrill', 'ORG'), 4), (('Cayne', 'PERSON'), 4), (('2000', 'DATE'), 4), (('billions', 'CARDINAL'), 4), (('Tampa', 'GPE'), 4), (('Fla.', 'GPE'), 4), (('Rhode Island', 'GPE'), 4), (('Olympics', 'EVENT'), 4), (('NSA', 'ORG'), 4), (('R.', 'NORP'), 4), (('Va.', 'GPE'), 4), (('summer', 'DATE'), 4), (('the Congressional Black Caucus', 'ORG'), 4), (('Mass.', 'GPE'), 4), (('nine', 'CARDINAL'), 4), (('Miami', 'GPE'), 4), (('U.K.', 'GPE'), 4), (('Indonesia', 'GPE'), 4), (('11%', 'PERCENT'), 4), (('$7 million', 'MONEY'), 4), (('67', 'CARDINAL'), 4), (('Michael Bloomberg', 'PERSON'), 4), (('36%', 'PERCENT'), 4), (('Bill Thompson', 'PERSON'), 4), (('24%', 'PERCENT'), 4), (('18%', 'PERCENT'), 4), (('Arab', 'NORP'), 4), (('Damascus', 'GPE'), 4), (('recent months', 'DATE'), 4), (('months', 'DATE'), 4), (('al Qaeda', 'ORG'), 4), (('Soufan', 'PERSON'), 4), (('the summer', 'DATE'), 4), (('25', 'CARDINAL'), 4), (('two decades', 'DATE'), 4), (('dozens', 'CARDINAL'), 4), (('Kabul', 'GPE'), 4), (('Mexico City', 'GPE'), 4), (('Mexicans', 'NORP'), 4), (('Last week', 'DATE'), 4), (('daily', 'DATE'), 4), (('59%', 'PERCENT'), 4), (('50', 'CARDINAL'), 4), (('Gallagher', 'PERSON'), 4), (('D.C.', 'GPE'), 4), (('Justice', 'ORG'), 4), (('First', 'ORDINAL'), 4), (('Bruno', 'PERSON'), 4), (("New York City's", 'GPE'), 4), (('14', 'CARDINAL'), 4), (('each day', 'DATE'), 4), (('the end of the year', 'DATE'), 4), (('Lincoln Center', 'ORG'), 4), (('Jan. 1', 'DATE'), 4), (('Google', 'ORG'), 4), (('Astor', 'PERSON'), 4), (('weekly', 'DATE'), 4), (('Central Park', 'LOC'), 4), (('Roitfeld', 'PERSON'), 4), (('4', 'CARDINAL'), 4), (('eighth', 'ORDINAL'), 4), (('Rivera', 'EVENT'), 4), (('Yankee', 'NORP'), 4), (('Cowboys', 'ORG'), 4), (('Systrom', 'PERSON'), 4), (('Pampers', 'ORG'), 4), (('more than half', 'CARDINAL'), 4), (('McLaren', 'ORG'), 4), (('McLaren', 'PERSON'), 4), (('800', 'CARDINAL'), 4), (('Taobao', 'ORG'), 4), (('Rod Laver', 'PERSON'), 4), (('Laver', 'GPE'), 4), (('16', 'CARDINAL'), 4), (('Notre Dame', 'FAC'), 4), (('2.5%', 'PERCENT'), 4), (('weeks', 'DATE'), 4), (('Morningstar', 'ORG'), 4), (('200-day', 'DATE'), 4), (('Bents', 'ORG'), 4), (('15%', 'PERCENT'), 4), (('Financial Analysis', 'ORG'), 4), (('five-year', 'DATE'), 4), (('50-plus', 'CARDINAL'), 4), (('age 65', 'DATE'), 4), (('Ares', 'PERSON'), 3), (('Time Warner', 'ORG'), 3), (('3.8%', 'PERCENT'), 3), (('a year earlier', 'DATE'), 3), (('the end of the month', 'DATE'), 3), (('2006', 'DATE'), 3), (('1977', 'DATE'), 3), (('the Great Depression', 'EVENT'), 3), (('September 2008', 'DATE'), 3), (('Ben Bernanke', 'PERSON'), 3), (('Geithner', 'PERSON'), 3), (('half', 'CARDINAL'), 3), (('Citigroup', 'ORG'), 3), (('CBO', 'ORG'), 3), (('the past five years', 'DATE'), 3), (('Lawrence Summers', 'PERSON'), 3), (('58 years old', 'DATE'), 3), (('Willumstad', 'PERSON'), 3), (('Last year', 'DATE'), 3), (('1.5%', 'PERCENT'), 3), (('Goldman Sachs Group Inc.', 'ORG'), 3), (('14%', 'PERCENT'), 3), (('year-end', 'DATE'), 3), (('Victoria Azarenka', 'PERSON'), 3), (('WASHINGTON', 'GPE'), 3), (('evening', 'TIME'), 3), (('Bashar al-Assad', 'PERSON'), 3), (('CBS', 'ORG'), 3), (('Mich.', 'GPE'), 3), (('Rose', 'PERSON'), 3), (('Arab League', 'ORG'), 3), (('Ohio', 'GPE'), 3), (('Susan Rice', 'PERSON'), 3), (('Group', 'ORG'), 3), (('St. Petersburg', 'GPE'), 3), (('West', 'LOC'), 3), (('Taylor', 'PERSON'), 3), (('1983', 'DATE'), 3), (('Gares', 'PERSON'), 3), (("the Federal Reserve's", 'ORG'), 3), (('Brainard', 'PERSON'), 3), (('January', 'DATE'), 3), (('Summers', 'PERSON'), 3), (('Harvard University', 'ORG'), 3), (('Bill de Blasio', 'PERSON'), 3), (('Anthony Weiner', 'PERSON'), 3), (('Joe Lhota', 'PERSON'), 3), (('the Metropolitan Transportation Authority', 'ORG'), 3), (('the 1970s', 'DATE'), 3), (('PARIS', 'GPE'), 3), (('London', 'GPE'), 3), (('N.Y.', 'GPE'), 3), (('late August', 'DATE'), 3), (('15', 'CARDINAL'), 3), (('early Monday', 'DATE'), 3), (('Beijing', 'GPE'), 3), (('Tony Abbott', 'PERSON'), 3), (('55-year-old', 'DATE'), 3), (('four-year', 'DATE'), 3), (('Asia', 'LOC'), 3), (('TOKYO', 'GPE'), 3), (('Shinzo Abe', 'PERSON'), 3), (('1.3%', 'PERCENT'), 3), (('the International Olympic Committee', 'ORG'), 3), (('February', 'DATE'), 3), (('1964', 'DATE'), 3), (('Istanbul', 'GPE'), 3), (('Madrid', 'GPE'), 3), (('1998', 'DATE'), 3), (('a day', 'DATE'), 3), (('Google Inc.', 'ORG'), 3), (("Lopez Obrador's", 'PERSON'), 3), (('Virginia', 'GPE'), 3), (('68', 'CARDINAL'), 3), (('more than a decade', 'DATE'), 3), (('59', 'CARDINAL'), 3), (('Thursday', 'DATE'), 3), (('Liberals', 'NORP'), 3), (("Barack Obama's", 'PERSON'), 3), (('Australians', 'NORP'), 3), (('Atlanta', 'GPE'), 3), (('1997', 'DATE'), 3), (('Sept. 3', 'DATE'), 3), (('the United States', 'GPE'), 3), (('about half', 'CARDINAL'), 3), (('Uncle Sam', 'PERSON'), 3), (('SEC', 'ORG'), 3), (('Eliot Spitzer', 'PERSON'), 3), (('Weinraub', 'ORG'), 3), (('Greenberg', 'PERSON'), 3), (('Newtown', 'ORG'), 3), (('City Opera', 'ORG'), 3), (("City Opera's", 'ORG'), 3), (('Anna Nicole', 'PERSON'), 3), (('Steel', 'PERSON'), 3), (('Stringer', 'PERSON'), 3), (('46%', 'PERCENT'), 3), (('22%', 'PERCENT'), 3), (('Jan. 3', 'DATE'), 3), (('Loney', 'PERSON'), 3), (('the St. Regis', 'ORG'), 3), (('Nash', 'PERSON'), 3), (('Property Markets Group', 'ORG'), 3), (('Brookfield', 'PERSON'), 3), (('seventh', 'ORDINAL'), 3), (('1994', 'DATE'), 3), (('Bronx', 'GPE'), 3), (('week', 'DATE'), 3), (('7', 'CARDINAL'), 3), (('5', 'CARDINAL'), 3), (('17', 'CARDINAL'), 3), (("last year's", 'DATE'), 3), (('a year', 'DATE'), 3), (('ninth', 'ORDINAL'), 3), (('Rivera', 'ORG'), 3), (('18', 'CARDINAL'), 3), (('2004', 'DATE'), 3), (('AARP', 'ORG'), 3), (('Facebook Inc.', 'ORG'), 3), (('March', 'DATE'), 3), (('Ford Motor Co.', 'ORG'), 3), (('BMW', 'ORG'), 3), (('Flewitt', 'PERSON'), 3), (('Ferrari', 'ORG'), 3), (('Segui', 'PERSON'), 3), (('Aulnay', 'PERSON'), 3), (('Aulnay', 'PRODUCT'), 3), (('Wednesday', 'DATE'), 3), (('Bollore', 'PERSON'), 3), (('the next month', 'DATE'), 3), (('Diniz', 'PERSON'), 3), (('Demers', 'PERSON'), 3), (('Shniderman', 'PERSON'), 3), (('the 1980s', 'DATE'), 3), (('WeChat', 'ORG'), 3), (('Indian', 'NORP'), 3), (('every day', 'DATE'), 3), (('Djokovic', 'WORK_OF_ART'), 3), (('Nadal', 'PERSON'), 3), (('Djokovic', 'PERSON'), 3), (('Swiss', 'NORP'), 3), (('23', 'CARDINAL'), 3), (('last season', 'DATE'), 3), (('Smith', 'PERSON'), 3), (('Michigan', 'GPE'), 3), (('BCS', 'ORG'), 3), (('Oregon', 'GPE'), 3), (('Wall Street Journal', 'ORG'), 3), (('Mobius', 'PERSON'), 3), (('Gomez', 'PERSON'), 3), (('50s and 60s', 'DATE'), 3), (('age 66', 'DATE'), 3), (('250,000', 'MONEY'), 3), (('23%', 'PERCENT'), 3), (('4%', 'PERCENT'), 3), (('Canada', 'GPE'), 3), (('Quebec', 'GPE'), 3), (('BIXI', 'ORG'), 3), (('Goins', 'PERSON'), 3), (('LeFevre', 'PERSON'), 3), (('Freddie', 'ORG'), 2), (('7.2%', 'PERCENT'), 2), (('Lael Brainard', 'PERSON'), 2), (('Anna Karenina', 'PERSON'), 2), (('Richard Pevear', 'PERSON'), 2), (('Larissa Volokhonsky', 'PERSON'), 2), (('Pevear', 'PERSON'), 2), (('The Decameron', 'WORK_OF_ART'), 2), (('40', 'MONEY'), 2), (('Austin', 'GPE'), 2), (('Wayne', 'PERSON'), 2), (('Bondanella', 'PERSON'), 2), (('Oxford University Press', 'ORG'), 2), (('Oxford', 'PERSON'), 2), (('21st-century', 'DATE'), 2), (('Five years', 'DATE'), 2), (('four years', 'DATE'), 2), (('1.9 million', 'CARDINAL'), 2), (('the National Transportation Safety Board', 'ORG'), 2), (('J.P. Morgan Chase', 'PERSON'), 2), (('March 2008', 'DATE'), 2), (('Henry Paulson', 'PERSON'), 2), (('the Financial Crisis Inquiry Commission', 'ORG'), 2), (('American International Group', 'ORG'), 2), (('$700 billion', 'MONEY'), 2), (('early 2009', 'DATE'), 2), (('General Motors Co.', 'ORG'), 2), (('Detroit', 'GPE'), 2), (('TARP', 'NORP'), 2), (('the mid-20th century', 'DATE'), 2), (('British', 'NORP'), 2), (('10 years', 'DATE'), 2), (('2017', 'DATE'), 2), (('Federal Reserve', 'ORG'), 2), (('Stanford', 'ORG'), 2), (('Four', 'CARDINAL'), 2), (('Merrill Lynch', 'ORG'), 2), (('Thain', 'PERSON'), 2), (('Robert Willumstad', 'PERSON'), 2), (('the Federal Reserve', 'ORG'), 2), (('Sept. 16', 'DATE'), 2), (('J.P. Morgan', 'PERSON'), 2), (('Lora Western', 'PERSON'), 2), (('Fuld', 'PERSON'), 2), (('Sept. 15', 'DATE'), 2), (('the first quarter', 'DATE'), 2), (('17%', 'PERCENT'), 2), (('25%', 'PERCENT'), 2), (('12 years', 'DATE'), 2), (('fifth', 'ORDINAL'), 2), (('Maryland', 'GPE'), 2), (('Oct. 1', 'DATE'), 2), (('Eric Cantor', 'PERSON'), 2), (('Capitol Hill', 'ORG'), 2), (('Idaho', 'GPE'), 2), (('a week', 'DATE'), 2), (('Aug. 21', 'DATE'), 2), (('CNN', 'ORG'), 2), (('Capitol Hill', 'LOC'), 2), (('next week', 'DATE'), 2), (('Rogers', 'PERSON'), 2), (('G-20', 'PRODUCT'), 2), (('Iran', 'GPE'), 2), (('The White House', 'ORG'), 2), (('State', 'ORG'), 2), (('John Kerry', 'PERSON'), 2), (('the European Union', 'ORG'), 2), (('Towers Watson & Co.', 'ORG'), 2), (('Extend Health', 'ORG'), 2), (('Switzerland', 'GPE'), 2), (('888', 'CARDINAL'), 2), (('Freddie Mac', 'ORG'), 2), (('the National Association of Realtors', 'ORG'), 2), (('625,500', 'MONEY'), 2), (('Girone', 'PERSON'), 2), (("Latin America's", 'LOC'), 2), (('7.5%', 'PERCENT'), 2), (('the U.S. Federal Reserve', 'ORG'), 2), (('Capital Economics', 'ORG'), 2), (('South Africa', 'GPE'), 2), (('last December', 'DATE'), 2), (('Juveniles', 'GPE'), 2), (('Chicago', 'GPE'), 2), (('20 years', 'DATE'), 2), (('38', 'DATE'), 2), (('July 2012', 'DATE'), 2), (('the next year', 'DATE'), 2), (('Yellen', 'PERSON'), 2), (('May 2012', 'DATE'), 2), (('the 40%', 'PERCENT'), 2), (('June 2011', 'DATE'), 2), (('the season', 'DATE'), 2), (('Journal', 'ORG'), 2), (('Council', 'ORG'), 2), (('EU', 'ORG'), 2), (('United Nations', 'ORG'), 2), (('Corrections & Amplifications', 'ORG'), 2), (('Sept. 10, 2013', 'DATE'), 2), (('42', 'CARDINAL'), 2), (('41-year-old', 'DATE'), 2), (('54', 'DATE'), 2), (('recent days', 'DATE'), 2), (('Shaghour', 'GPE'), 2), (('Abu Kamal', 'PERSON'), 2), (('a recent afternoon', 'TIME'), 2), (('30s', 'DATE'), 2), (('Sept. 11', 'DATE'), 2), (('five years ago', 'DATE'), 2), (('Egypt', 'GPE'), 2), (('the Soufan Group', 'ORG'), 2), (('BPC', 'LOC'), 2), (('every year', 'DATE'), 2), (('2.7%', 'PERCENT'), 2), (('two months', 'DATE'), 2), (('the day', 'DATE'), 2), (('six years', 'DATE'), 2), (('Labor Party', 'ORG'), 2), (('3.7%', 'PERCENT'), 2), (('4.4%', 'PERCENT'), 2), (('Olympic Games', 'EVENT'), 2), (('22', 'CARDINAL'), 2), (('six months', 'DATE'), 2), (('World War II', 'EVENT'), 2), (('Summer Games', 'EVENT'), 2), (('Fukushima', 'PERSON'), 2), (('15 years', 'DATE'), 2), (('City Hall', 'FAC'), 2), (('five years', 'DATE'), 2), (('Maidan Shahr', 'PERSON'), 2), (('Five', 'CARDINAL'), 2), (('Watapur', 'ORG'), 2), (('Globo', 'ORG'), 2), (('Latin America', 'LOC'), 2), (('Petrobras', 'PERSON'), 2), (('first-year', 'DATE'), 2), (('0.7%', 'PERCENT'), 2), (('Hun Sen', 'PERSON'), 2), (('10-year', 'DATE'), 2), (('Thousands', 'CARDINAL'), 2), (('Aug. 28', 'DATE'), 2), (('Kevin Rudd', 'PERSON'), 2), (('Liberal', 'ORG'), 2), (('Malcolm Turnbull', 'PERSON'), 2), (('Sydney', 'GPE'), 2), (('53%', 'PERCENT'), 2), (('28%', 'PERCENT'), 2), (('San Jose', 'GPE'), 2), (('Census Bureau', 'ORG'), 2), (('FDA', 'ORG'), 2), (('Bian', 'PERSON'), 2), (('2002', 'DATE'), 2), (('USDA', 'ORG'), 2), (('Vietnam', 'GPE'), 2), (('Stephens', 'PERSON'), 2), (('the Soviet Union', 'GPE'), 2), (('Aug. 23', 'DATE'), 2), (('2016', 'DATE'), 2), (('the United States of America', 'GPE'), 2), (('Andrew Cuomo', 'PERSON'), 2), (('Connecticut', 'GPE'), 2), (('Jerry Brown', 'PERSON'), 2), (('Carl Levin', 'PERSON'), 2), (('Jenkins', 'PERSON'), 2), (('the week', 'DATE'), 2), (('hundreds of thousands', 'CARDINAL'), 2), (('Medicaid', 'ORG'), 2), (('New Yorkers', 'NORP'), 2), (('the Westchester County Police', 'ORG'), 2), (('New York City Opera', 'GPE'), 2), (('the end of September', 'DATE'), 2), (('$20 million', 'MONEY'), 2), (('BAM', 'ORG'), 2), (('New York City Center', 'GPE'), 2), (('Wall', 'PERSON'), 2), (('Wall Street Journal-NBC', 'ORG'), 2), (('Lee Miringoff', 'PERSON'), 2), (('the Marist College Institute for Public Opinion', 'ORG'), 2), (('the year', 'DATE'), 2), (('47%', 'PERCENT'), 2), (('936', 'CARDINAL'), 2), (('556', 'CARDINAL'), 2), (('3.2', 'CARDINAL'), 2), (('More than half', 'CARDINAL'), 2), (('Rudy Giuliani', 'PERSON'), 2), (('Nantucket', 'GPE'), 2), (('This year', 'DATE'), 2), (('many years', 'DATE'), 2), (('2003', 'DATE'), 2), (('Cafe des Artistes', 'FAC'), 2), (('Broadway', 'FAC'), 2), (('1906', 'DATE'), 2), (('Old King Cole', 'WORK_OF_ART'), 2), (("the St. Regis's", 'ORG'), 2), (('four days', 'DATE'), 2), (('City News', 'WORK_OF_ART'), 2), (("Arthur Treacher's", 'ORG'), 2), (('Sixth', 'ORDINAL'), 2), (('Tari Siracusa', 'ORG'), 2), (('Mel Wymore', 'PERSON'), 2), (('Community Board 7', 'ORG'), 2), (('the Upper West Side', 'FAC'), 2), (('Norwalk', 'GPE'), 2), (('Landmarks Preservation Commission', 'ORG'), 2), (('early next year', 'DATE'), 2), (('57th Street', 'FAC'), 2), (('Extell', 'ORG'), 2), (('Chelsea', 'PERSON'), 2), (('hundreds', 'CARDINAL'), 2), (('Family', 'PRODUCT'), 2), (('Lexington', 'GPE'), 2), (('Eastern Consolidated', 'ORG'), 2), (('Yankee Stadium', 'FAC'), 2), (('Kaufman', 'GPE'), 2), (('Kaufman', 'ORG'), 2), (('December', 'DATE'), 2), (('20', 'MONEY'), 2), (('Miringoff', 'PERSON'), 2), (('718', 'CARDINAL'), 2), (('Green-Wood Cemetery', 'ORG'), 2), (('more than 100', 'CARDINAL'), 2), (('Heisler', 'PERSON'), 2), (('Saks Fifth Avenue', 'ORG'), 2), (('Biel', 'PERSON'), 2), (('40', 'CARDINAL'), 2), (('the Four Seasons', 'EVENT'), 2), (('Mademoiselle C', 'WORK_OF_ART'), 2), (('Open', 'PERSON'), 2), (('1968', 'DATE'), 2), (('Cincinnati', 'GPE'), 2), (('Wimbledon', 'EVENT'), 2), (('a record $3.6 million', 'MONEY'), 2), (('$9 million', 'MONEY'), 2), (('Mariano Rivera', 'ORG'), 2), (('2014', 'DATE'), 2), (('the Red Sox', 'ORG'), 2), (('48', 'CARDINAL'), 2), (('two seconds', 'TIME'), 2), (('two years ago', 'DATE'), 2), (('Geno Smith', 'PERSON'), 2), (('second-quarter', 'DATE'), 2), (('the New England Patriots', 'ORG'), 2), (('Mark Sanchez', 'PERSON'), 2), (('Sanchez', 'ORG'), 2), (('31', 'DATE'), 2), (('billion-dollar', 'MONEY'), 2), (('Wilson', 'ORG'), 2), (('70', 'CARDINAL'), 2), (('First Amendment', 'LAW'), 2), (('Malone', 'PERSON'), 2), (('Netflix', 'GPE'), 2), (('Netflix', 'PERSON'), 2), (('Verizon Wireless', 'ORG'), 2), (('ESPN', 'ORG'), 2), (('at least one', 'CARDINAL'), 2), (('T-Mobile US Inc.', 'ORG'), 2), (('Sprint Corp.', 'ORG'), 2), (('35-year-old', 'DATE'), 2), (('Sandberg', 'PERSON'), 2), (('Instagram', 'NORP'), 2), (('Nike Inc.', 'ORG'), 2), (('Neiman Marcus', 'ORG'), 2), (('TPG', 'ORG'), 2), (('400', 'MONEY'), 2), (('41', 'CARDINAL'), 2), (('Luvs', 'ORG'), 2), (('6%', 'PERCENT'), 2), (('more than 9,000', 'CARDINAL'), 2), (('Kimberly-Clark', 'ORG'), 2), (('Mercedes', 'ORG'), 2), (('Audi', 'ORG'), 2), (('San Diego', 'GPE'), 2), (('Formula One', 'ORG'), 2), (('Italy', 'GPE'), 2), (('Shanghai', 'GPE'), 2), (('12C', 'DATE'), 2), (('Paris', 'GPE'), 2), (('October', 'DATE'), 2), (('Politico', 'GPE'), 2), (('VandeHei', 'PERSON'), 2), (('a month', 'DATE'), 2), (('$1 billion', 'MONEY'), 2), (('more than 90%', 'PERCENT'), 2), (('Matthew Cowley', 'ORG'), 2), (('500', 'CARDINAL'), 2), (('Global Tower', 'FAC'), 2), (('Casino', 'PERSON'), 2), (('GPA', 'ORG'), 2), (('Washington State University', 'ORG'), 2), (('the First Amendment', 'LAW'), 2), (('Jacob Gershman', 'PERSON'), 2), (('Law & Order', 'WORK_OF_ART'), 2), (('eBay Inc.', 'ORG'), 2), (('Taobao', 'GPE'), 2), (('Twitter', 'PRODUCT'), 2), (('Weibo', 'ORG'), 2), (('Android', 'GPE'), 2), (('40%', 'PERCENT'), 2), (('EDITD', 'ORG'), 2), (('morning', 'TIME'), 2), (('75', 'DATE'), 2), (('Singapore', 'GPE'), 2), (('Federer', 'ORG'), 2), (('the past month', 'DATE'), 2), (('Week 1', 'DATE'), 2), (('Manuel', 'ORG'), 2), (('Carolina', 'GPE'), 2), (('Manuel', 'PERSON'), 2), (('21', 'CARDINAL'), 2), (('35', 'CARDINAL'), 2), (('next season', 'DATE'), 2), (('at least seven', 'CARDINAL'), 2), (('about 400', 'CARDINAL'), 2), (('the New York Stock Exchange', 'ORG'), 2), (('one-year', 'DATE'), 2), (('Goehl', 'PERSON'), 2), (('more than $3 billion', 'MONEY'), 2), (('more than a dozen', 'CARDINAL'), 2), (('J.P. Morgan Chase & Co.', 'ORG'), 2), (('Becker', 'PERSON'), 2), (('Bindra', 'PERSON'), 2), (('Templeton Developing Markets Trust', 'ORG'), 2), (('8.6%', 'PERCENT'), 2), (('Pimco', 'ORG'), 2), (('Goldman Sachs Asset Management', 'ORG'), 2), (('T. Rowe Price Group Inc.', 'ORG'), 2), (('Turkish', 'NORP'), 2), (('Arnopolin', 'PERSON'), 2), (('three months', 'DATE'), 2), (('1%', 'PERCENT'), 2), (('16%', 'PERCENT'), 2), (('about $75 million', 'MONEY'), 2), (('Bruce Bent Sr.', 'PERSON'), 2), (('Bruce Bent II', 'PERSON'), 2), (('Arthur Bent III', 'PERSON'), 2), (('5.6%', 'PERCENT'), 2), (('RWE', 'ORG'), 2), (('E.ON', 'PERSON'), 2), (('Socialists', 'NORP'), 2), (('spring 2011', 'DATE'), 2), (('Gordon', 'PERSON'), 2), (('the 1990s', 'DATE'), 2), (('two-year', 'DATE'), 2), (('age 50', 'DATE'), 2), (('Seattle', 'GPE'), 2), (('SocialSecurityChoices.com', 'ORG'), 2), (('T. Rowe Price', 'ORG'), 2), (('763,222', 'MONEY'), 2), (('773,500', 'MONEY'), 2), (("Social Security's", 'ORG'), 2), (('35-44', 'DATE'), 2), (('45-54', 'TIME'), 2), (('55-plus', 'CARDINAL'), 2), (('33%', 'PERCENT'), 2), (('Cindy Merrell', 'PERSON'), 2), (('N.C.', 'GPE'), 2), (('Myers', 'PERSON'), 2), (('70s', 'DATE'), 2), (('Herman', 'PERSON'), 2), (('the Internal Revenue Service', 'ORG'), 2), (('50,000', 'MONEY'), 2), (('50', 'MONEY'), 2), (('Colo.', 'GPE'), 2), (('53', 'DATE'), 2), (('Estes Park', 'FAC'), 2), (('Marc Freedman', 'PERSON'), 2), (('Aunt Betty', 'PERSON'), 2), (('Molly Mettler', 'PERSON'), 2), (('Bill Bengen', 'PERSON'), 2), (('70%', 'PERCENT'), 2), (('Pa.', 'GPE'), 2), (('Himalayas', 'LOC'), 2), (('Nepal', 'GPE'), 2), (('Gaillard', 'PERSON'), 2), (('Ga.', 'GPE'), 2), (('Peru', 'GPE'), 2), (('Argentina', 'GPE'), 2), (('Chile', 'GPE'), 2), (('Lewis', 'PERSON'), 2), (('Clark', 'PERSON'), 2), (('Virgelle', 'GPE'), 2), (('Mont.', 'GPE'), 2), (('the days', 'DATE'), 2), (('Life Line', 'ORG'), 2), (('Manganaro', 'PERSON'), 2), (('Bernie Born', 'PERSON'), 2), (('Flagstaff', 'ORG'), 2), (('Ariz.', 'GPE'), 2), (('two hours', 'TIME'), 2), (('CPP Investment Board', 'ORG'), 1), (('Neiman Marcus', 'PERSON'), 1), (('a "Happy Meals', 'WORK_OF_ART'), 1), (("Reserve Primary Fund's", 'ORG'), 1), (("Leo Tolstoy's", 'ORG'), 1), (('half-a-dozen', 'CARDINAL'), 1), (('1878', 'DATE'), 1), (('Oprah Winfrey', 'PERSON'), 1), (('more than 1.3 million', 'CARDINAL'), 1), (('the same year', 'DATE'), 1), (("Giovanni Boccaccio's", 'ORG'), 1), (('14th-century', 'DATE'), 1), (('This month', 'DATE'), 1), (('W.W. Norton & Co.', 'ORG'), 1), (('Wayne A. Rebhorn', 'PERSON'), 1), (('The Iliad', 'WORK_OF_ART'), 1), (('"The Odyssey', 'WORK_OF_ART'), 1), (('this fall', 'DATE'), 1), (('English', 'NORP'), 1), (('the University of Texas', 'ORG'), 1), (('Norton', 'ORG'), 1), (('Boccaccio', 'PERSON'), 1), (('Peter Bondanella', 'PERSON'), 1), (('Indiana University', 'ORG'), 1), (('non-British', 'NORP'), 1), (('Boccaccio', 'GPE'), 1), (('Rosamund Bartlett', 'PERSON'), 1), (('Marian Schwartz', 'PERSON'), 1), (('Yale University Press', 'ORG'), 1), (('seven years', 'DATE'), 1), (('Constance Garnett', 'PERSON'), 1), (('1901', 'DATE'), 1), (('Russian', 'LANGUAGE'), 1), (('the Oxford English Dictionary', 'GPE'), 1), (("Ms Bartlett's", 'PERSON'), 1), (('seven-year', 'DATE'), 1), (('4,500', 'CARDINAL'), 1), (('about $7,000', 'MONEY'), 1), (('Judith Luna', 'PERSON'), 1), (('Robert Weil', 'PERSON'), 1), (("Norton's Liveright Publishing", 'ORG'), 1), (('Peter Carson', 'PERSON'), 1), (('The Death of Ivan Ilyich & Confession', 'WORK_OF_ART'), 1), (('Carson', 'PERSON'), 1), (('only a few days', 'DATE'), 1), (('the last year', 'DATE'), 1), (('Weil', 'PERSON'), 1), (("Murasaki Shikibu's", 'PERSON'), 1), (('11th-century', 'DATE'), 1), (('The Tale of Genji', 'WORK_OF_ART'), 1), (('Penguin Classics', 'PERSON'), 1), (('Jill Schoolman', 'PERSON'), 1), (('Archipelago Books', 'ORG'), 1), (('$245 billion', 'MONEY'), 1), (('11.3 million', 'CARDINAL'), 1), (('Main Street', 'FAC'), 1), (('Neel Kashkari', 'PERSON'), 1), (('Great Depression', 'EVENT'), 1), (('MIT', 'ORG'), 1), (('Andrew Lo', 'PERSON'), 1), (('a few months later', 'DATE'), 1), (('Bear, the Federal Reserve', 'ORG'), 1), (('$29 billion', 'MONEY'), 1), (('Tim Geithner', 'PERSON'), 1), (('the Federal Reserve Bank of New York', 'ORG'), 1), (('Vincent Reinhart', 'PERSON'), 1), (('Frederic Mishkin', 'PERSON'), 1), (('Columbia University', 'ORG'), 1), (('August 2008', 'DATE'), 1), (('Mishkin', 'PERSON'), 1), (('Richard Fuld', 'PERSON'), 1), (('The next day', 'DATE'), 1), (('$182 billion', 'MONEY'), 1), (('$23 billion', 'MONEY'), 1), (('Goldman Sachs', 'ORG'), 1), (("George W. Bush's", 'PERSON'), 1), (('about $428 billion', 'MONEY'), 1), (('the Congressional Budget Office', 'ORG'), 1), (('$21 billion', 'MONEY'), 1), (('about $80 billion', 'MONEY'), 1), (('about $51 billion', 'MONEY'), 1), (('Chrysler', 'ORG'), 1), (('190,000', 'CARDINAL'), 1), (('June 2009', 'DATE'), 1), (('Housing Hangover', 'ORG'), 1), (('nearly one', 'CARDINAL'), 1), (('4.5 million', 'CARDINAL'), 1), (('CoreLogic', 'ORG'), 1), (('nearly 900,000', 'CARDINAL'), 1), (('About 2.7 million', 'CARDINAL'), 1), (('Kashkari', 'PERSON'), 1), (('Sheila Bair', 'PERSON'), 1), (('the Federal Deposit Insurance Corp.', 'ORG'), 1), (('three-quarters of a trillion dollars', 'MONEY'), 1), (('Five years later', 'DATE'), 1), (('John Maynard Keynes', 'PERSON'), 1), (('the late 20th century', 'DATE'), 1), (('$830 billion', 'MONEY'), 1), (('December 2008', 'DATE'), 1), (('nearly five years later', 'DATE'), 1), (('another few years', 'DATE'), 1), (('about $2.8 trillion', 'MONEY'), 1), (('John Taylor', 'PERSON'), 1), (('Christopher Dodd', 'PERSON'), 1), (('John Thain\n', 'PERSON'), 1), (('John Thain', 'PERSON'), 1), (('Merrill Lynch & Co.', 'ORG'), 1), ...]
Counter([ent for ent in ents if ent[1] == 'GPE']).most_common()
[(('U.S.', 'GPE'), 118), (('China', 'GPE'), 60), (('Syria', 'GPE'), 49), (('New York', 'GPE'), 38), (('Japan', 'GPE'), 27), (('Mexico', 'GPE'), 21), (('Brazil', 'GPE'), 21), (('Manhattan', 'GPE'), 16), (('New York City', 'GPE'), 15), (('Calif.', 'GPE'), 13), (('America', 'GPE'), 12), (('California', 'GPE'), 11), (('Washington', 'GPE'), 11), (('Australia', 'GPE'), 11), (('Tokyo', 'GPE'), 10), (('India', 'GPE'), 9), (("New York's", 'GPE'), 9), (('Azarenka', 'GPE'), 9), (('Brooklyn', 'GPE'), 8), (('Florida', 'GPE'), 8), (('Montreal', 'GPE'), 8), (('Russia', 'GPE'), 7), (('Los Angeles', 'GPE'), 7), (('Boston', 'GPE'), 7), (('Texas', 'GPE'), 7), (('Frankfurt', 'GPE'), 7), (('Moscow', 'GPE'), 6), (('Afghanistan', 'GPE'), 6), (('Baltimore', 'GPE'), 6), (('Dallas', 'GPE'), 6), (('N.J.', 'GPE'), 6), (('New Jersey', 'GPE'), 6), (('Conn.', 'GPE'), 5), (('San Francisco', 'GPE'), 5), (('Houston', 'GPE'), 5), (('France', 'GPE'), 5), (('Smith', 'GPE'), 5), (('Verizon', 'GPE'), 5), (('Germany', 'GPE'), 5), (('Tampa', 'GPE'), 4), (('Fla.', 'GPE'), 4), (('Rhode Island', 'GPE'), 4), (('Va.', 'GPE'), 4), (('Mass.', 'GPE'), 4), (('Miami', 'GPE'), 4), (('U.K.', 'GPE'), 4), (('Indonesia', 'GPE'), 4), (('Damascus', 'GPE'), 4), (('Kabul', 'GPE'), 4), (('Mexico City', 'GPE'), 4), (('D.C.', 'GPE'), 4), (("New York City's", 'GPE'), 4), (('Laver', 'GPE'), 4), (('WASHINGTON', 'GPE'), 3), (('Mich.', 'GPE'), 3), (('Ohio', 'GPE'), 3), (('St. Petersburg', 'GPE'), 3), (('PARIS', 'GPE'), 3), (('London', 'GPE'), 3), (('N.Y.', 'GPE'), 3), (('Beijing', 'GPE'), 3), (('TOKYO', 'GPE'), 3), (('Istanbul', 'GPE'), 3), (('Madrid', 'GPE'), 3), (('Virginia', 'GPE'), 3), (('Atlanta', 'GPE'), 3), (('the United States', 'GPE'), 3), (('Bronx', 'GPE'), 3), (('Michigan', 'GPE'), 3), (('Oregon', 'GPE'), 3), (('Canada', 'GPE'), 3), (('Quebec', 'GPE'), 3), (('Austin', 'GPE'), 2), (('Detroit', 'GPE'), 2), (('Maryland', 'GPE'), 2), (('Idaho', 'GPE'), 2), (('Iran', 'GPE'), 2), (('Switzerland', 'GPE'), 2), (('South Africa', 'GPE'), 2), (('Juveniles', 'GPE'), 2), (('Chicago', 'GPE'), 2), (('Shaghour', 'GPE'), 2), (('Egypt', 'GPE'), 2), (('Sydney', 'GPE'), 2), (('San Jose', 'GPE'), 2), (('Vietnam', 'GPE'), 2), (('the Soviet Union', 'GPE'), 2), (('the United States of America', 'GPE'), 2), (('Connecticut', 'GPE'), 2), (('New York City Opera', 'GPE'), 2), (('New York City Center', 'GPE'), 2), (('Nantucket', 'GPE'), 2), (('Norwalk', 'GPE'), 2), (('Lexington', 'GPE'), 2), (('Kaufman', 'GPE'), 2), (('Cincinnati', 'GPE'), 2), (('Netflix', 'GPE'), 2), (('San Diego', 'GPE'), 2), (('Italy', 'GPE'), 2), (('Shanghai', 'GPE'), 2), (('Paris', 'GPE'), 2), (('Politico', 'GPE'), 2), (('Taobao', 'GPE'), 2), (('Android', 'GPE'), 2), (('Singapore', 'GPE'), 2), (('Carolina', 'GPE'), 2), (('Seattle', 'GPE'), 2), (('N.C.', 'GPE'), 2), (('Colo.', 'GPE'), 2), (('Pa.', 'GPE'), 2), (('Nepal', 'GPE'), 2), (('Ga.', 'GPE'), 2), (('Peru', 'GPE'), 2), (('Argentina', 'GPE'), 2), (('Chile', 'GPE'), 2), (('Virgelle', 'GPE'), 2), (('Mont.', 'GPE'), 2), (('Ariz.', 'GPE'), 2), (('Boccaccio', 'GPE'), 1), (('the Oxford English Dictionary', 'GPE'), 1), (('Valais', 'GPE'), 1), (('Hawaii', 'GPE'), 1), (('Mill Valley', 'GPE'), 1), (('San Rafael', 'GPE'), 1), (('Sao Paulo', 'GPE'), 1), (('Turkey', 'GPE'), 1), (('Philippines', 'GPE'), 1), (('Poland', 'GPE'), 1), (('South Korea', 'GPE'), 1), (('Los Angeles County', 'GPE'), 1), (('Massachusetts', 'GPE'), 1), (('Israel', 'GPE'), 1), (('Md.', 'GPE'), 1), (('DAMASCUS', 'GPE'), 1), (('Zablatany', 'GPE'), 1), (('BEIJING', 'GPE'), 1), (('Canberra', 'GPE'), 1), (('MOSCOW', 'GPE'), 1), (('Wardak province', 'GPE'), 1), (('Kandahar', 'GPE'), 1), (('Wardak', 'GPE'), 1), (('Sayedabad', 'GPE'), 1), (('Qoro', 'GPE'), 1), (('MEXICO CITY', 'GPE'), 1), (('Cambodia', 'GPE'), 1), (('Phnom Penh', 'GPE'), 1), (('Oaxaca', 'GPE'), 1), (('Orlando', 'GPE'), 1), (('San Fernando Valley', 'GPE'), 1), (('Brooklynites', 'GPE'), 1), (('St. Louis', 'GPE'), 1), (('Cleveland', 'GPE'), 1), (("San Francisco's", 'GPE'), 1), (('Portland', 'GPE'), 1), (('Fort Worth', 'GPE'), 1), (('Linda', 'GPE'), 1), (('Ventura', 'GPE'), 1), (('Foster City', 'GPE'), 1), (('Wis.', 'GPE'), 1), (('Midlothian', 'GPE'), 1), (('Cherry Hill', 'GPE'), 1), (('Rio de Janeiro', 'GPE'), 1), (('Citi', 'GPE'), 1), (('United States', 'GPE'), 1), (('Redmond', 'GPE'), 1), (('Wash.', 'GPE'), 1), (('Iraq', 'GPE'), 1), (('Albany County', 'GPE'), 1), (('Dopp', 'GPE'), 1), (('the Empire State', 'GPE'), 1), (('Newtown', 'GPE'), 1), (('Westchester County', 'GPE'), 1), (('Enfield', 'GPE'), 1), (('Newton', 'GPE'), 1), (('Kickstarter', 'GPE'), 1), (('East Flatbush', 'GPE'), 1), (('Playa Vista', 'GPE'), 1), (('Atherton', 'GPE'), 1), (('Arizona', 'GPE'), 1), (('Stamford', 'GPE'), 1), (('Bridgeport', 'GPE'), 1), (('Trumbull', 'GPE'), 1), (('the Empire State Building', 'GPE'), 1), (('Midtown', 'GPE'), 1), (('St.', 'GPE'), 1), (('Battery Park City', 'GPE'), 1), (('Barbarian', 'GPE'), 1), (('Queens', 'GPE'), 1), (('Albany', 'GPE'), 1), (('Ricardo Kaulessar', 'GPE'), 1), (('Staten Island', 'GPE'), 1), (('Rockaway Beach', 'GPE'), 1), (('Twi', 'GPE'), 1), (('Ghana', 'GPE'), 1), (('Belle Mead', 'GPE'), 1), (('French Vogue', 'GPE'), 1), (('Hollywood', 'GPE'), 1), (('Grand Slam', 'GPE'), 1), (('Mouratoglou', 'GPE'), 1), (('Rivera', 'GPE'), 1), (('Ichiro', 'GPE'), 1), (('EAST RUTHERFORD', 'GPE'), 1), (('Foxborough', 'GPE'), 1), (('ARLINGTON', 'GPE'), 1), (('Brandon', 'GPE'), 1), (('Utah', 'GPE'), 1), (('Leander', 'GPE'), 1), (('MENLO PARK', 'GPE'), 1), (('Discover', 'GPE'), 1), (('Warburg', 'GPE'), 1), (('Anaheim', 'GPE'), 1), (('Amsterdam', 'GPE'), 1), (('Guangzhou', 'GPE'), 1), (('Chengdu', 'GPE'), 1), (('New York Observer', 'GPE'), 1), (('Quantcast', 'GPE'), 1), (('Costa Rica', 'GPE'), 1), (('Casino Guichard-Perrachon SA', 'GPE'), 1), (('Tmall', 'GPE'), 1), (('faux pas', 'GPE'), 1), (('Cambridge', 'GPE'), 1), (('Andre Agassi', 'GPE'), 1), (('Carlsbad', 'GPE'), 1), (('Cairo', 'GPE'), 1), (('Rome', 'GPE'), 1), (('Djokovic', 'GPE'), 1), (('Melbourne', 'GPE'), 1), (('Ukraine', 'GPE'), 1), (('Puerto Rico', 'GPE'), 1), (('Taiwan', 'GPE'), 1), (('Hilton', 'GPE'), 1), (('West Germany', 'GPE'), 1), (('Buffalo', 'GPE'), 1), (('Miami Hurricanes', 'GPE'), 1), (('Georgia', 'GPE'), 1), (('South Carolina', 'GPE'), 1), (('Wisconsin', 'GPE'), 1), (('West Virginia', 'GPE'), 1), (('Kansas', 'GPE'), 1), (('Oklahoma', 'GPE'), 1), (('North Carolina', 'GPE'), 1), (('Super Bowl', 'GPE'), 1), (('Tennessee', 'GPE'), 1), (('Pittsburgh', 'GPE'), 1), (('Parsippany', 'GPE'), 1), (('San Mateo', 'GPE'), 1), (('Taisei', 'GPE'), 1), (("South Korea's", 'GPE'), 1), (('Baden-Wuerttemberg', 'GPE'), 1), (('Santa Cruz', 'GPE'), 1), (('AARP', 'GPE'), 1), (('Paycheck', 'GPE'), 1), (('Dade City', 'GPE'), 1), (('Durham', 'GPE'), 1), (('Garden City', 'GPE'), 1), (('Neb.', 'GPE'), 1), (('Estes Park', 'GPE'), 1), (('Charleston', 'GPE'), 1), (('S.C.', 'GPE'), 1), (('Encore', 'GPE'), 1), (('Rhine', 'GPE'), 1), (('Arendtsville', 'GPE'), 1), (('Gettysburg', 'GPE'), 1), (('Santa Rosa', 'GPE'), 1), (('Romania', 'GPE'), 1), (('Jackson', 'GPE'), 1), (('Tanzania', 'GPE'), 1), (('Grove', 'GPE'), 1), (('Ill.', 'GPE'), 1), (('Myanmar', 'GPE'), 1), (('Fortson', 'GPE'), 1), (('Patagonia', 'GPE'), 1), (('Mountain Gorillas', 'GPE'), 1), (('Kenya', 'GPE'), 1), (('Rwanda', 'GPE'), 1), (('Auckland', 'GPE'), 1), (('New Zealand', 'GPE'), 1), (('Bolivia', 'GPE'), 1), (('Punta Arenas', 'GPE'), 1), (('Ann Arbor', 'GPE'), 1), (('Great Falls', 'GPE'), 1), (('Menlo Park', 'GPE'), 1), (('Denver', 'GPE'), 1), (('Flat Rock', 'GPE'), 1), (('Flagstaff', 'GPE'), 1), (('Philadelphia', 'GPE'), 1)]
Counter([ent for ent in ents if ent[1] == 'ORG']).most_common()
[(('Congress', 'ORG'), 41), (('Fed', 'ORG'), 29), (('Instagram', 'ORG'), 19), (('House', 'ORG'), 18), (('Treasury', 'ORG'), 17), (('Senate', 'ORG'), 17), (('Realogy', 'ORG'), 17), (('Apollo', 'ORG'), 17), (('Social Security', 'ORG'), 17), (('S&P', 'ORG'), 16), (('FCC', 'ORG'), 14), (('CFTC', 'ORG'), 13), (('IOC', 'ORG'), 13), (('Neiman', 'ORG'), 12), (('P&G', 'ORG'), 12), (('Peugeot', 'ORG'), 12), (('Lehman', 'ORG'), 11), (("Moody's", 'ORG'), 11), (('Medicare', 'ORG'), 10), (('Labor', 'ORG'), 10), (('The Wall Street Journal', 'ORG'), 9), (('IBM', 'ORG'), 9), (('Politico', 'ORG'), 9), (("Sotheby's", 'ORG'), 9), (('AIG', 'ORG'), 8), (('Taliban', 'ORG'), 8), (('Giants', 'ORG'), 8), (('White House', 'ORG'), 7), (('the White House', 'ORG'), 7), (('GOP', 'ORG'), 7), (('Saks', 'ORG'), 7), (('SolarCity', 'ORG'), 7), (('Dodd-Frank', 'ORG'), 6), (('Goldman', 'ORG'), 6), (('WSJ', 'ORG'), 6), (('NFL', 'ORG'), 6), (('Smith', 'ORG'), 6), (('Vivendi', 'ORG'), 6), (('the Reserve Primary Fund', 'ORG'), 6), (('Cumulative', 'ORG'), 6), (('Verizon', 'ORG'), 5), (('Bear Stearns', 'ORG'), 5), (('Lehman Brothers', 'ORG'), 5), (('Assad', 'ORG'), 5), (('Kremlin', 'ORG'), 5), (('City Council', 'ORG'), 5), (('Yankees', 'ORG'), 5), (('Comcast', 'ORG'), 5), (('Capital New York', 'ORG'), 5), (('OGX', 'ORG'), 5), (('Fannie', 'ORG'), 4), (('TARP', 'ORG'), 4), (('Bank of America', 'ORG'), 4), (('Merrill', 'ORG'), 4), (('NSA', 'ORG'), 4), (('the Congressional Black Caucus', 'ORG'), 4), (('al Qaeda', 'ORG'), 4), (('Justice', 'ORG'), 4), (('Lincoln Center', 'ORG'), 4), (('Google', 'ORG'), 4), (('Cowboys', 'ORG'), 4), (('Pampers', 'ORG'), 4), (('McLaren', 'ORG'), 4), (('Taobao', 'ORG'), 4), (('Morningstar', 'ORG'), 4), (('Bents', 'ORG'), 4), (('Financial Analysis', 'ORG'), 4), (('Time Warner', 'ORG'), 3), (('Citigroup', 'ORG'), 3), (('CBO', 'ORG'), 3), (('Goldman Sachs Group Inc.', 'ORG'), 3), (('CBS', 'ORG'), 3), (('Arab League', 'ORG'), 3), (('Group', 'ORG'), 3), (("the Federal Reserve's", 'ORG'), 3), (('Harvard University', 'ORG'), 3), (('the Metropolitan Transportation Authority', 'ORG'), 3), (('the International Olympic Committee', 'ORG'), 3), (('Google Inc.', 'ORG'), 3), (('SEC', 'ORG'), 3), (('Weinraub', 'ORG'), 3), (('Newtown', 'ORG'), 3), (('City Opera', 'ORG'), 3), (("City Opera's", 'ORG'), 3), (('the St. Regis', 'ORG'), 3), (('Property Markets Group', 'ORG'), 3), (('Rivera', 'ORG'), 3), (('AARP', 'ORG'), 3), (('Facebook Inc.', 'ORG'), 3), (('Ford Motor Co.', 'ORG'), 3), (('BMW', 'ORG'), 3), (('Ferrari', 'ORG'), 3), (('WeChat', 'ORG'), 3), (('BCS', 'ORG'), 3), (('Wall Street Journal', 'ORG'), 3), (('BIXI', 'ORG'), 3), (('Freddie', 'ORG'), 2), (('Oxford University Press', 'ORG'), 2), (('the National Transportation Safety Board', 'ORG'), 2), (('the Financial Crisis Inquiry Commission', 'ORG'), 2), (('American International Group', 'ORG'), 2), (('General Motors Co.', 'ORG'), 2), (('Federal Reserve', 'ORG'), 2), (('Stanford', 'ORG'), 2), (('Merrill Lynch', 'ORG'), 2), (('the Federal Reserve', 'ORG'), 2), (('Capitol Hill', 'ORG'), 2), (('CNN', 'ORG'), 2), (('The White House', 'ORG'), 2), (('State', 'ORG'), 2), (('the European Union', 'ORG'), 2), (('Towers Watson & Co.', 'ORG'), 2), (('Extend Health', 'ORG'), 2), (('Freddie Mac', 'ORG'), 2), (('the National Association of Realtors', 'ORG'), 2), (('the U.S. Federal Reserve', 'ORG'), 2), (('Capital Economics', 'ORG'), 2), (('Journal', 'ORG'), 2), (('Council', 'ORG'), 2), (('EU', 'ORG'), 2), (('United Nations', 'ORG'), 2), (('Corrections & Amplifications', 'ORG'), 2), (('the Soufan Group', 'ORG'), 2), (('Labor Party', 'ORG'), 2), (('Watapur', 'ORG'), 2), (('Globo', 'ORG'), 2), (('Liberal', 'ORG'), 2), (('Census Bureau', 'ORG'), 2), (('FDA', 'ORG'), 2), (('USDA', 'ORG'), 2), (('Medicaid', 'ORG'), 2), (('the Westchester County Police', 'ORG'), 2), (('BAM', 'ORG'), 2), (('Wall Street Journal-NBC', 'ORG'), 2), (('the Marist College Institute for Public Opinion', 'ORG'), 2), (("the St. Regis's", 'ORG'), 2), (("Arthur Treacher's", 'ORG'), 2), (('Tari Siracusa', 'ORG'), 2), (('Community Board 7', 'ORG'), 2), (('Landmarks Preservation Commission', 'ORG'), 2), (('Extell', 'ORG'), 2), (('Eastern Consolidated', 'ORG'), 2), (('Kaufman', 'ORG'), 2), (('Green-Wood Cemetery', 'ORG'), 2), (('Saks Fifth Avenue', 'ORG'), 2), (('Mariano Rivera', 'ORG'), 2), (('the Red Sox', 'ORG'), 2), (('the New England Patriots', 'ORG'), 2), (('Sanchez', 'ORG'), 2), (('Wilson', 'ORG'), 2), (('Verizon Wireless', 'ORG'), 2), (('ESPN', 'ORG'), 2), (('T-Mobile US Inc.', 'ORG'), 2), (('Sprint Corp.', 'ORG'), 2), (('Nike Inc.', 'ORG'), 2), (('Neiman Marcus', 'ORG'), 2), (('TPG', 'ORG'), 2), (('Luvs', 'ORG'), 2), (('Kimberly-Clark', 'ORG'), 2), (('Mercedes', 'ORG'), 2), (('Audi', 'ORG'), 2), (('Formula One', 'ORG'), 2), (('Matthew Cowley', 'ORG'), 2), (('GPA', 'ORG'), 2), (('Washington State University', 'ORG'), 2), (('eBay Inc.', 'ORG'), 2), (('Weibo', 'ORG'), 2), (('EDITD', 'ORG'), 2), (('Federer', 'ORG'), 2), (('Manuel', 'ORG'), 2), (('the New York Stock Exchange', 'ORG'), 2), (('J.P. Morgan Chase & Co.', 'ORG'), 2), (('Templeton Developing Markets Trust', 'ORG'), 2), (('Pimco', 'ORG'), 2), (('Goldman Sachs Asset Management', 'ORG'), 2), (('T. Rowe Price Group Inc.', 'ORG'), 2), (('RWE', 'ORG'), 2), (('SocialSecurityChoices.com', 'ORG'), 2), (('T. Rowe Price', 'ORG'), 2), (("Social Security's", 'ORG'), 2), (('the Internal Revenue Service', 'ORG'), 2), (('Life Line', 'ORG'), 2), (('Flagstaff', 'ORG'), 2), (('CPP Investment Board', 'ORG'), 1), (("Reserve Primary Fund's", 'ORG'), 1), (("Leo Tolstoy's", 'ORG'), 1), (("Giovanni Boccaccio's", 'ORG'), 1), (('W.W. Norton & Co.', 'ORG'), 1), (('the University of Texas', 'ORG'), 1), (('Norton', 'ORG'), 1), (('Indiana University', 'ORG'), 1), (('Yale University Press', 'ORG'), 1), (("Norton's Liveright Publishing", 'ORG'), 1), (('Archipelago Books', 'ORG'), 1), (('MIT', 'ORG'), 1), (('Bear, the Federal Reserve', 'ORG'), 1), (('the Federal Reserve Bank of New York', 'ORG'), 1), (('Columbia University', 'ORG'), 1), (('Goldman Sachs', 'ORG'), 1), (('the Congressional Budget Office', 'ORG'), 1), (('Chrysler', 'ORG'), 1), (('Housing Hangover', 'ORG'), 1), (('CoreLogic', 'ORG'), 1), (('the Federal Deposit Insurance Corp.', 'ORG'), 1), (('Merrill Lynch & Co.', 'ORG'), 1), (('Bank of America Corp.', 'ORG'), 1), (('CIT Group', 'ORG'), 1), (('American International Group Inc.', 'ORG'), 1), (('Brysam Global Partners', 'ORG'), 1), (('Bear Stearns\nJames Cayne', 'ORG'), 1), (('Bear', 'ORG'), 1), (('Bear]', 'ORG'), 1), (('Matrix Advisors LLC', 'ORG'), 1), (('Seward & Kissel LLP', 'ORG'), 1), (('Global Endowment Management LP', 'ORG'), 1), (('Caxton Associates LP', 'ORG'), 1), (('Graham Capital Management LP', 'ORG'), 1), (("Citigroup Inc.'s", 'ORG'), 1), (('Harbor Spring Capital LLC', 'ORG'), 1), (('Harbor Spring', 'ORG'), 1), (('Ascend Capital LLC', 'ORG'), 1), (('Ascend', 'ORG'), 1), (('the state investment commission', 'ORG'), 1), (("Goldman Sachs's", 'ORG'), 1), (('Brevan Howard Asset Management LP', 'ORG'), 1), (('the D.E. Shaw Group', 'ORG'), 1), (('The State Investment Commission', 'ORG'), 1), (('D.E. Shaw', 'ORG'), 1), (('the House Budget Committee', 'ORG'), 1), (('Federal Reserve Board', 'ORG'), 1), (('Univision', 'ORG'), 1), (('the House of Representatives', 'ORG'), 1), (('PBS', 'ORG'), 1), (('House Intelligence Committee', 'ORG'), 1), (('Hezbollah', 'ORG'), 1), (('the American Israel Public Affairs Committee', 'ORG'), 1), (('AIPAC', 'ORG'), 1), (('Defense', 'ORG'), 1), (("International Business Machines Corp.'s", 'ORG'), 1), (('Valais', 'ORG'), 1), (('Off Duty', 'ORG'), 1), (('Fannie Mae', 'ORG'), 1), (('The Federal Housing Finance Agency', 'ORG'), 1), (('Redwood Trust Inc.', 'ORG'), 1), (('securitizes', 'ORG'), 1), (('Inside Mortgage Finance', 'ORG'), 1), (('Wells Fargo Home Mortgage', 'ORG'), 1), (('The Supreme Court', 'ORG'), 1), (('the Center on Wrongful Convictions at Northwestern University School of Law', 'ORG'), 1), (('the National Registry of Exonerations', 'ORG'), 1), (('the University of Michigan Law School', 'ORG'), 1), (('The International Association of Chiefs of Police', 'ORG'), 1), (("the California State Sheriffs' Association", 'ORG'), 1), (('the Chicago Police Department', 'ORG'), 1), (('Drifters', 'ORG'), 1), (('Los Angeles Police Department', 'ORG'), 1), (("the Treasury Department's", 'ORG'), 1), (('U.S. Treasury', 'ORG'), 1), (('Treasury Department', 'ORG'), 1), (('the University of Chicago Booth School of Business', 'ORG'), 1), (('Wall Street Journal-', 'ORG'), 1), (('the City Council', 'ORG'), 1), (('Republican Party', 'ORG'), 1), (('de Blasio', 'ORG'), 1), (('the Partnership for New York City', 'ORG'), 1), (('the Arab League', 'ORG'), 1), (('Palestinian Authority', 'ORG'), 1), (('European Union', 'ORG'), 1), (('the United Nations', 'ORG'), 1), (('U.N.', 'ORG'), 1), (('the New Psalmist Baptist Church', 'ORG'), 1), (('Phaze 2', 'ORG'), 1), (('Jaramana', 'ORG'), 1), (('Al-Watan', 'ORG'), 1), (('Damascenes', 'ORG'), 1), (('Al Qaeda', 'ORG'), 1), (('Homeland Security Project', 'ORG'), 1), (('Arab Spring', 'ORG'), 1), (('Federal Bureau of Investigation', 'ORG'), 1), (("the Bipartisan Policy Center's", 'ORG'), 1), (('the Department of Homeland Security', 'ORG'), 1), (('Boston Marathon', 'ORG'), 1), (('the General Administration of Customs', 'ORG'), 1), (('Standard Chartered Bank', 'ORG'), 1), (('Liberal National', 'ORG'), 1), (('fed', 'ORG'), 1), (('The Liberal Nationals', 'ORG'), 1), (('the Australian National University', 'ORG'), 1), (('the Business Council Association of Australia', 'ORG'), 1), (('The WikiLeaks Party', 'ORG'), 1), (('Palmer United Party', 'ORG'), 1), (('the Institute of International Finance', 'ORG'), 1), (('RBS Securities Japan', 'ORG'), 1), (('the international wrestling federation', 'ORG'), 1), (('Buenos Aires', 'ORG'), 1), (('the Moscow City Election Commission', 'ORG'), 1), (('KABUL', 'ORG'), 1), (('Mazda', 'ORG'), 1), (('the National Directorate of Security', 'ORG'), 1), (('International Security Assistance Force', 'ORG'), 1), (('SAO', 'ORG'), 1), (('Petroleo Brasileiro SA', 'ORG'), 1), (('National Security Agency', 'ORG'), 1), (('the Society for Worldwide Interbank Financial Telecommunication', 'ORG'), 1), (('the Intelligence Community', 'ORG'), 1), (('the College of William and Mary', 'ORG'), 1), (('congress', 'ORG'), 1), (('Petroleos Mexicanos', 'ORG'), 1), (('Pemex', 'ORG'), 1), (('INDIA\nArmy', 'ORG'), 1), (('The National Election Committee', 'ORG'), 1), (("Cambodian People's Party", 'ORG'), 1), (('CNRP', 'ORG'), 1), (('Yahoo Inc.', 'ORG'), 1), (('the U.S.', 'ORG'), 1), (('the Independent Chinese PEN Center', 'ORG'), 1), (('PEN International', 'ORG'), 1), (('Ministry of Public Security', 'ORG'), 1), (('the Institutional Revolutionary Party', 'ORG'), 1), (('PRI', 'ORG'), 1), (('Revolutionary Democratic Party', 'ORG'), 1), (('PRD', 'ORG'), 1), (('Hummers', 'ORG'), 1), (('the National Home Education Research Institute', 'ORG'), 1), (('the University of Wisconsin', 'ORG'), 1), (('Liberal-National', 'ORG'), 1), (('the Australian Labor Party', 'ORG'), 1), (('Liberals', 'ORG'), 1), (('Howard', 'ORG'), 1), (('U.K. Conservative', 'ORG'), 1), (('Copenhagen', 'ORG'), 1), (('Canberra', 'ORG'), 1), (('the Spectator Australia', 'ORG'), 1), (('Fortune', 'ORG'), 1), (('Smart Growth America', 'ORG'), 1), (('Immigrants', 'ORG'), 1), (("Metropolitan Atlanta's", 'ORG'), 1), (('Chapman University', 'ORG'), 1), (('ObamaCare', 'ORG'), 1), (('NATO', 'ORG'), 1), (('Franklin', 'ORG'), 1), (('the Little League World Series', 'ORG'), 1), (('Little League', 'ORG'), 1), (('the Dark Side of Human Nature', 'ORG'), 1), (('Schadenfreude', 'ORG'), 1), (('the Racial Hiring Practices of Employers', 'ORG'), 1), (('the Journal of Law and Economics', 'ORG'), 1), (('The "National Longitudinal Survey of', 'ORG'), 1), (('Youth', 'ORG'), 1), (('Congratulations to Tokyo', 'ORG'), 1), (("the International Olympic Committee's", 'ORG'), 1), (('The international wrestling federation', 'ORG'), 1), (('Badminton Pins Wrestling', 'ORG'), 1), (('Ford Motor', 'ORG'), 1), (("Standard & Poor's", 'ORG'), 1), (('the Justice Department', 'ORG'), 1), (('the U.S. Treasury', 'ORG'), 1), (('Securities and Exchange Commission', 'ORG'), 1), (('AG', 'ORG'), 1), (('Permanent Investigations Subcommittee', 'ORG'), 1), (('Financial Crisis Inquiry Commission', 'ORG'), 1), (('The Washington Post', 'ORG'), 1), (('Administration', 'ORG'), 1), (('the New York Times', 'ORG'), 1), (('Times', 'ORG'), 1), (('Coincidentally', 'ORG'), 1), (('Summing', 'ORG'), 1), (('Conrad Black', 'ORG'), 1), (('Great Power', 'ORG'), 1), (('Commentary', 'ORG'), 1), (('Doubleday', 'ORG'), 1), (('Marsh & McLennan', 'ORG'), 1), (('Marsh', 'ORG'), 1), (('CEO', 'ORG'), 1), (('Patomak Global Partners', 'ORG'), 1), (('the state Department of Education', 'ORG'), 1), (('New York City Police Department', 'ORG'), 1), (('the Connecticut Association of Boards of Education', 'ORG'), 1), (('Enfield Schools', 'ORG'), 1), (('Enfield', 'ORG'), 1), (('the New York State School Boards Association', 'ORG'), 1), (('The Somers and North Salem', 'ORG'), 1), (('Berkeley Township School District', 'ORG'), 1), (('the Berkeley Township School District', 'ORG'), 1), (('First Selectman E. Patricia Llodra', 'ORG'), 1), (('Superintendent Nathan Parker', 'ORG'), 1), (('Ricardo Kaulessar', 'ORG'), 1), (('the Brooklyn Academy of Music', 'ORG'), 1), (('Opera', 'ORG'), 1), (('the American Guild of Musical Artists', 'ORG'), 1), (('George Steel', 'ORG'), 1), (('the City Opera', 'ORG'), 1), (('Bluebeard', 'ORG'), 1), (('Marist', 'ORG'), 1), (('Democratic Primary', 'ORG'), 1), (("the New York City Police Department's", 'ORG'), 1), (('the national Republican Party', 'ORG'), 1), (('Kings County Hospital', 'ORG'), 1), (('the X-Prize Foundation', 'ORG'), 1), (('the Schmidt Family Foundation', 'ORG'), 1), (('Camel', 'ORG'), 1), (("Maxfield Parrish's", 'ORG'), 1), (('St. Regis', 'ORG'), 1), (('the Astor Court', 'ORG'), 1), (('Knickerbocker', 'ORG'), 1), (('Titanic', 'ORG'), 1), (('Astor Court', 'ORG'), 1), (('Brit', 'ORG'), 1), (('Fish & Chips', 'ORG'), 1), (('District City Council', 'ORG'), 1), (('PTA', 'ORG'), 1), (('Bloomberg-era', 'ORG'), 1), (('the Russian Tea Room', 'ORG'), 1), (('the Norwalk Police Department', 'ORG'), 1), (('the Connecticut State Police', 'ORG'), 1), (('Stewart Amusement Co.', 'ORG'), 1), (('the Norwalk Seaport Association', 'ORG'), 1), (('JDS Development Group', 'ORG'), 1), (('SHoP Architects', 'ORG'), 1), (("Extell Development Co.'s", 'ORG'), 1), (("Steinway Musical Instruments Inc.'s", 'ORG'), 1), (('Real Estate Board', 'ORG'), 1), (('the Equal Employment Opportunity Commission', 'ORG'), 1), (('the Commercial Real Estate Diversity Report', 'ORG'), 1), (('CBRE', 'ORG'), 1), (('the Harlem Community Development Corp.', 'ORG'), 1), (('Ackerman Institute\nSells High,', 'ORG'), 1), (('Buys Low', 'ORG'), 1), (('The Ackerman Institute', 'ORG'), 1), (('Marion Jones', 'ORG'), 1), (('the Ackerman Institute', 'ORG'), 1), (('World Financial Center', 'ORG'), 1), (('Brookfield Office Properties Inc.', 'ORG'), 1), (('Mario Carbone', 'ORG'), 1), (('Parm', 'ORG'), 1), (('Maura Webber Sadovi\nBarbarian Group Plants\nRoots', 'ORG'), 1), (('Chelsea\nBarbarian Group', 'ORG'), 1), (('Chelsea', 'ORG'), 1), (('Burger King', 'ORG'), 1), (('the Kaufman Organization', 'ORG'), 1), (('the Christian Cultural Center Church', 'ORG'), 1), (('Fordham University', 'ORG'), 1), (('Hunter College', 'ORG'), 1), (('Lhota', 'ORG'), 1), (('The New Street Types Of', 'ORG'), 1), (('Alice Austen House', 'ORG'), 1), (('Bedford-Stuyvesant', 'ORG'), 1), (('Hunts Point', 'ORG'), 1), (('The Museum of the City of New York\n', 'ORG'), 1), (('the School of Visual Arts', 'ORG'), 1), (('Green-Wood', 'ORG'), 1), (('Napoleon Sarony', 'ORG'), 1), (('mausoleums', 'ORG'), 1), (('Solace', 'ORG'), 1), (('The Bronx Museum of the Arts\n1040', 'ORG'), 1), (('Grand Concourse', 'ORG'), 1), (('the Ebenezer Assembly of God Church', 'ORG'), 1), (('Dior', 'ORG'), 1), (('Harper', 'ORG'), 1), (('Marina Rust Connor', 'ORG'), 1), (('CR', 'ORG'), 1), (('LoveGold', 'ORG'), 1), (('a Coca-Cola', 'ORG'), 1), (('Diet', 'ORG'), 1), (('the New Wave', 'ORG'), 1), (('Grand Slam', 'ORG'), 1), (('BOS', 'ORG'), 1), (('Boston Red Sox', 'ORG'), 1), (('Girardi needed Rivera', 'ORG'), 1), (("Metallica's", 'ORG'), 1), (('Metallica', 'ORG'), 1), (("Girardi's", 'ORG'), 1), (('Girardi', 'ORG'), 1), (('The Tampa Bay Rays', 'ORG'), 1), (('Derek Jeter', 'ORG'), 1), (('Boone Logan', 'ORG'), 1), (('the Tampa Bay Buccaneers', 'ORG'), 1), (('Buccaneers', 'ORG'), 1), (('the Dallas Cowboys', 'ORG'), 1), (('AT&T Stadium', 'ORG'), 1), (('Eli Manning', 'ORG'), 1), (('DeMarcus Ware', 'ORG'), 1), (('Brandon Myers', 'ORG'), 1), (('Hakeem Nicks', 'ORG'), 1), (('Time Warner Inc.', 'ORG'), 1), (('International Business Machines Corp.', 'ORG'), 1), (('Towers Watson Exchange Solutions', 'ORG'), 1), (("Time Warner's", 'ORG'), 1), (('Reuters', 'ORG'), 1), (('the Fortune 500', 'ORG'), 1), (('Caterpillar Inc.', 'ORG'), 1), (('DuPont Co.', 'ORG'), 1), (('The U.S. Court of Appeals', 'ORG'), 1), (('Verizon Communications Inc.', 'ORG'), 1), (('the Federal Communications Commission', 'ORG'), 1), (('Comcast Corp.', 'ORG'), 1), (('the New America Foundation', 'ORG'), 1), (('Liberty Media Corp.', 'ORG'), 1), (('Netflix Inc.', 'ORG'), 1), (('Charter Communications Inc.', 'ORG'), 1), (('Netflix', 'ORG'), 1), (('AT&T Inc.', 'ORG'), 1), (('Walt Disney Co.', 'ORG'), 1), (('BitTorrent', 'ORG'), 1), (('AT&T', 'ORG'), 1), (('NBCUniversal', 'ORG'), 1), (('General Electric Co.', 'ORG'), 1), (('Twitter Inc.', 'ORG'), 1), (('Vanderbilt University', 'ORG'), 1), (('Deals', 'ORG'), 1), (('Williams-Sonoma Inc.', 'ORG'), 1), (('Coca-Cola Co.', 'ORG'), 1), (('Pivotal Research Group', 'ORG'), 1), (('Lululemon Athletica Inc.', 'ORG'), 1), (('Lululemon', 'ORG'), 1), (('Levi Strauss & Co.', 'ORG'), 1), (('Neiman Marcus Inc.', 'ORG'), 1), (('Ares Management', 'ORG'), 1), (('Warburg Pincus', 'ORG'), 1), (('Leonard Green & Partners', 'ORG'), 1), (('the CPP Investment Board', 'ORG'), 1), (('KKR & Co.', 'ORG'), 1), (('CVC Capital Partners Ltd.', 'ORG'), 1), (('Only Stores, Floor & Decor Outlets of America Inc.', 'ORG'), 1), (('Smart & Final Stores LLC', 'ORG'), 1), (('Saks Inc.', 'ORG'), 1), (("Hudson's Bay Co.", 'ORG'), 1), (("Hudson's Bay", 'ORG'), 1), (('Citigroup Inc.', 'ORG'), 1), (('Hudson', 'ORG'), 1), (('Prada', 'ORG'), 1), (('Procter & Gamble Co.', 'ORG'), 1), (('Pampers Cruisers', 'ORG'), 1), (('Amazon.com', 'ORG'), 1), (('Kimberly-Clark Corp.', 'ORG'), 1), (('Wal-Mart Stores Inc.', 'ORG'), 1), (('Huggies', 'ORG'), 1), (('Kleenex', 'ORG'), 1), (('Volkswagen AG', 'ORG'), 1), (('BMW AG', 'ORG'), 1), (("Daimler AG's", 'ORG'), 1), (('Mercedes-Benz', 'ORG'), 1), (('Volkswagen', 'ORG'), 1), (('A3', 'ORG'), 1), (('Mondeo', 'ORG'), 1), (('Ford', 'ORG'), 1), (('Alix Partners', 'ORG'), 1), (('Peugeot SA', 'ORG'), 1), (("General Motors Co.'s", 'ORG'), 1), (('Opel', 'ORG'), 1), (('APEX/IFSA Expo', 'ORG'), 1), (("Casey's General Stores", 'ORG'), 1), (('Hovnanian Enterprises', 'ORG'), 1), (('Apple', 'ORG'), 1), (('iPhones', 'ORG'), 1), (('Lululemon Athletica', 'ORG'), 1), (('McLaren Automotive Ltd.', 'ORG'), 1), (('Hurun Report', 'ORG'), 1), (('GBP 1 billion', 'ORG'), 1), (('Italia', 'ORG'), 1), (('Lamborghini', 'ORG'), 1), (('Bentley', 'ORG'), 1), (('Rolls-Royce', 'ORG'), 1), (('Maserati', 'ORG'), 1), (('Porsche', 'ORG'), 1), (('AlixPartners', 'ORG'), 1), (('Aulnay', 'ORG'), 1), (('Unions', 'ORG'), 1), (("Vivendi SA's", 'ORG'), 1), (("Capital New York's", 'ORG'), 1), (('Washington Post', 'ORG'), 1), (('Quantcast', 'ORG'), 1), (('Shutterstock Inc.', 'ORG'), 1), (('Batista\nShares', 'ORG'), 1), (('OGX Petroleo', 'ORG'), 1), (('Forbes', 'ORG'), 1), (('AMERICAN TOWER\nCell-Site Developer Buys\nMIP', 'ORG'), 1), (('American Tower Corp.', 'ORG'), 1), (('MIP Tower Holdings', 'ORG'), 1), (('Global Tower Partners', 'ORG'), 1), (('the U.S. Global Tower', 'ORG'), 1), (('AT&T Mobility', 'ORG'), 1), (('Saabira Chaudhuri', 'ORG'), 1), (('Supermarket\nBrazilian', 'ORG'), 1), (('Cia', 'ORG'), 1), (('Grupo Pao de Acucar', 'ORG'), 1), (('Carrefour SA', 'ORG'), 1), (('the Ninth U.S. Circuit Court of Appeals', 'ORG'), 1), (('WSU', 'ORG'), 1), (('the "Law & Order', 'ORG'), 1), (('the University of California, Irvine', 'ORG'), 1), (('Law & Order', 'ORG'), 1), (('Law & Order: Special Victims Unit', 'ORG'), 1), (("Comcast Corp.'s", 'ORG'), 1), (('NBC', 'ORG'), 1), (('Manatt Phelps & Phillips LLP', 'ORG'), 1), (('Fordham University School of Law', 'ORG'), 1), (("O'Melveny & Myers LLP", 'ORG'), 1), (('California State Treasurer', 'ORG'), 1), (('Goldman Sachs Inc.', 'ORG'), 1), (('Manatt', 'ORG'), 1), (('As Alibaba Group Holding Ltd.', 'ORG'), 1), (('Tmall', 'ORG'), 1), (('Amazon.com Inc.', 'ORG'), 1), (('Tencent Holdings Ltd.', 'ORG'), 1), (('Baidu Inc.', 'ORG'), 1), (('Amazon', 'ORG'), 1), (('PricewaterhouseCoopers', 'ORG'), 1), (('Canalys', 'ORG'), 1), (('Gap Inc.', 'ORG'), 1), (("Sina Corp.'s", 'ORG'), 1), (('eBay', 'ORG'), 1), (('AutoNavi Holdings Ltd.', 'ORG'), 1), (('the Alibaba Mobile OS', 'ORG'), 1), (('Acer Inc.', 'ORG'), 1), (('Handset Alliance', 'ORG'), 1), (('Alipay', 'ORG'), 1), (('Baidu', 'ORG'), 1), (('Wireless Websoft Ltd.', 'ORG'), 1), (('Worth Global Style Network', 'ORG'), 1), (('the Top Right Group', 'ORG'), 1), (('Mudpie', 'ORG'), 1), (('WGSN', 'ORG'), 1), (('Marks & Spencer', 'ORG'), 1), (("Kohl's Corporation", 'ORG'), 1), (('ITC Limited', 'ORG'), 1), (('the San Diego Chargers', 'ORG'), 1), (('Chargers', 'ORG'), 1), (('Roy Emerson', 'ORG'), 1), (('Karachi', 'ORG'), 1), (('the 125th International Olympic Committee', 'ORG'), 1), (('Olympic Games', 'ORG'), 1), (('Ng Ser Miang', 'ORG'), 1), (('the Hilton Hotel', 'ORG'), 1), (("Dick Ebersol's", 'ORG'), 1), (('Olympic Committee', 'ORG'), 1), (('Carrion', 'ORG'), 1), (('USOC', 'ORG'), 1), (('Billls', 'ORG'), 1), (('Patriots', 'ORG'), 1), (('Stats', 'ORG'), 1), (('Super Bowl', 'ORG'), 1), (('Flacco', 'ORG'), 1), (('the Michigan Wolverines', 'ORG'), 1), (('Florida State', 'ORG'), 1), (('the Atlantic Coast Conference', 'ORG'), 1), (('Southeastern Conference', 'ORG'), 1), (('ACC', 'ORG'), 1), (('Navy', 'ORG'), 1), (('NCAA', 'ORG'), 1), (('Washington State', 'ORG'), 1), (('A&M', 'ORG'), 1), (('the Big 12 Conference', 'ORG'), 1), (('Pittsburgh-Penn State', 'ORG'), 1), (('the Nittany Lions', 'ORG'), 1), (('Penn State', 'ORG'), 1), (('Ducks', 'ORG'), 1), (('Brigham Young', 'ORG'), 1), (('Ohio State', 'ORG'), 1), (('Falcons', 'ORG'), 1), (('Bengals', 'ORG'), 1), (('the Chicago Bears', 'ORG'), 1), (('The Indianapolis Colts', 'ORG'), 1), (('the Pittsburgh Steelers', 'ORG'), 1), (('Steelers', 'ORG'), 1), (('Apollo Global Management', 'ORG'), 1), (('Realogy Holdings Corp.', 'ORG'), 1), (('Coldwell Banker and Corcoran Group', 'ORG'), 1), (('Caesars Entertainment Corp.', 'ORG'), 1), (("Retailer Linens 'n Things Inc.", 'ORG'), 1), (('LyondellBasell Industries NV', 'ORG'), 1), (('IPO', 'ORG'), 1), (('Drexel Burnham Lambert Inc.', 'ORG'), 1), (("Moody's Investors Service", 'ORG'), 1), (('Moelis & Co.', 'ORG'), 1), (("Facebook Inc.'s", 'ORG'), 1), (('SolarCity Corp.', 'ORG'), 1), (("McDonald's Corp.", 'ORG'), 1), (('Credit Suisse Group AG', 'ORG'), 1), (('Bank of AmericaMerrill Lynch', 'ORG'), 1), (('Nasdaq', 'ORG'), 1), (('Critics of Happy Meal', 'ORG'), 1), (('PayPal Inc.', 'ORG'), 1), (('Tesla Motors Inc.', 'ORG'), 1), (('Tesla', 'ORG'), 1), (('the Federal Reserve Bank of St. Louis', 'ORG'), 1), (('Financial Stress', 'ORG'), 1), (('the Hang Seng H Financial Index', 'ORG'), 1), (('UBS AG', 'ORG'), 1), (('Bank for International Settlements', 'ORG'), 1), (('U.K.-based', 'ORG'), 1), (('Standard Chartered', 'ORG'), 1), (('the China Banking Regulatory Commission', 'ORG'), 1), (('Lombard Street Research', 'ORG'), 1), (('Pacific Investment Management Co.', 'ORG'), 1), (('Templeton Emerging Markets Group', 'ORG'), 1), (('Franklin Templeton Investments', 'ORG'), 1), (('MSCI Inc.', 'ORG'), 1), (('EPFR Global', 'ORG'), 1), (('Allianz', 'ORG'), 1), (('Emerging Markets Bond Fund', 'ORG'), 1), (('Aberdeen Asset Management PLC', 'ORG'), 1), (('ICICI Bank Ltd.', 'ORG'), 1), (('The Aberdeen Emerging Markets Fund', 'ORG'), 1), (('Stone Harbor Investment Partners', 'ORG'), 1), (("Schaeffer's Investment Research", 'ORG'), 1), (('Lehman Brothers Holdings Inc.', 'ORG'), 1), (('the Securities and Exchange Commission', 'ORG'), 1), (("Lehman Brothers'", 'ORG'), 1), (("the Commodity Futures Trading Commission's", 'ORG'), 1), (('District Court', 'ORG'), 1), (('the Securities Industry and Financial Markets Association', 'ORG'), 1), (('the International Swaps and Derivatives Association', 'ORG'), 1), (('the U.S. Court of Appeals', 'ORG'), 1), (('SIFMA', 'ORG'), 1), (('ISDA', 'ORG'), 1), (('Ichiyoshi Asset Management', 'ORG'), 1), (('Cabinet Office', 'ORG'), 1), (('Sumitomo Realty & Development', 'ORG'), 1), (('Kajima', 'ORG'), 1), (('Kospi', 'ORG'), 1), (('The Green Party', 'ORG'), 1), (('Commentary]\nMarkets', 'ORG'), 1), (("The Federal Reserve's", 'ORG'), 1), (('Northwestern University', 'ORG'), 1), (('MIT Sloan School of Management', 'ORG'), 1), (('the Commerce Department', 'ORG'), 1), (('the Mei Moses World All Art', 'ORG'), 1), (('Trian Fund Management', 'ORG'), 1), (("Christie's", 'ORG'), 1), (('Narcissistic', 'ORG'), 1), (('This Journal Report', 'ORG'), 1), (('the Journal Reports', 'ORG'), 1), (('Economic Security Planning Inc.', 'ORG'), 1), (('SocSec Analytics', 'ORG'), 1), (('SocialSecuritySolutions.com', 'ORG'), 1), (('AARP Social Security', 'ORG'), 1), (('Boston University\nRecommendations', 'ORG'), 1), (('the University of Delaware\nRecommendations', 'ORG'), 1), (('Baylor University\nRecommendations', 'ORG'), 1), (('T. Rowe Price Social Security', 'ORG'), 1), (('the Employee Benefit Research Institute', 'ORG'), 1), (('Hand\nTotal', 'ORG'), 1), (('Workers/Retirees\n2000', 'ORG'), 1), (('Workers/Retirees\nMuch higher', 'ORG'), 1), (('Employee Benefit Research Institute', 'ORG'), 1), (('Suncoast Berry', 'ORG'), 1), (('Cree Inc.', 'ORG'), 1), (('New Withdrawal Rates\n', 'ORG'), 1), (('toanalyzenow.com', 'ORG'), 1), (('EE', 'ORG'), 1), (('the Treasury Department', 'ORG'), 1), (('IRS Publication', 'ORG'), 1), (('Education', 'ORG'), 1), (('the Social Security Administration', 'ORG'), 1), (('IRS', 'ORG'), 1), (('Chemical', 'ORG'), 1), (('Shell Oil', 'ORG'), 1), (('Shell', 'ORG'), 1), (('YMCA', 'ORG'), 1), (('Happiness', 'ORG'), 1), (('Leading-Edge Boomers\n', 'ORG'), 1), (('the MetLife Mature Market Institute', 'ORG'), 1), (('Boeing', 'ORG'), 1), (('Social Connections', 'ORG'), 1), (('Age Wave', 'ORG'), 1), (('Encore.org', 'ORG'), 1), (('Morgan Fairchild', 'ORG'), 1), (('Healthwise Inc.\nSet Bold Goals', 'ORG'), 1), (('Bengen Financial Services', 'ORG'), 1), (('Regrets\nBuried', 'ORG'), 1), (('the Center for Retirement Research at', 'ORG'), 1), (('Boston College\nSeeing Retirement as Vacation\nRather', 'ORG'), 1), (('Bike Trips', 'ORG'), 1), (('the Danube, Loire', 'ORG'), 1), (('The Albuquerque International Balloon Fiesta', 'ORG'), 1), (('The National Apple Harvest Festival', 'ORG'), 1), (('Civil War', 'ORG'), 1), (('The Sonoma County Harvest Fair', 'ORG'), 1), (('the St. Lawrence River', 'ORG'), 1), (('the Jean-Talon and Atwater', 'ORG'), 1), (('the Montreal International Jazz Festival', 'ORG'), 1), (('the U.S. Tour Operators Association', 'ORG'), 1), (('Thomson Signature', 'ORG'), 1), (('the Ngorongoro Crater', 'ORG'), 1), (('Abercrombie & Kent USA', 'ORG'), 1), (('Burmese Heritage', 'ORG'), 1), (('Elder Expeditions Inc.', 'ORG'), 1), (('ROW', 'ORG'), 1), (('Rogue River Rafting', 'ORG'), 1), (('Viva Expeditions', 'ORG'), 1), (('the U.S. Specializes', 'ORG'), 1), (('White Cliffs', 'ORG'), 1), (('the Missouri Breaks', 'ORG'), 1), (('Great Falls', 'ORG'), 1), (('Patient Protection and Affordable Care Act', 'ORG'), 1), (('the Commonwealth Fund', 'ORG'), 1), (('Lee University', 'ORG'), 1), (('the Urban Institute', 'ORG'), 1), (('Anthem Blue Cross & Blue Shield', 'ORG'), 1), (('Colorado Consumer Health Initiative', 'ORG'), 1), (('Elks', 'ORG'), 1), (('Life Line Screening of Independence', 'ORG'), 1), (('the U.S. Preventive Services Task Force', 'ORG'), 1), (('the University of Missouri School of Medicine', 'ORG'), 1), (("Life Line's", 'ORG'), 1), (('The Society for Vascular Surgery', 'ORG'), 1), (('Finance', 'ORG'), 1), (('the Tucson School of Horseshoeing', 'ORG'), 1), (('Eliot', 'ORG'), 1), (('Starbucks', 'ORG'), 1)]
# Setup
FASB_standards_URL = 'http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156316498'
response = requests.get(FASB_standards_URL)
response.status_code
200
response.text
'\n<!DOCTYPE html>\n<html lang="en">\n<head>\n <title>Accounting Standards Updates Issued</title>\n <!-- Global site tag (gtag.js) - Google Analytics -->\n <script async src="https://www.googletagmanager.com/gtag/js?id=UA-26301541-3"></script>\n <script>\n window.dataLayer = window.dataLayer || [];\n function gtag() { dataLayer.push(arguments); }\n gtag(\'js\', new Date());\n gtag(\'config\', \'UA-26301541-3\');\n gtag(\'config\', \'G-9CXCY505DQ\');\n </script>\n <meta charset="utf-8" />\n <link rel="icon" type="image/x-icon" href="/favicon.ico">\n <meta name="viewport" content="width=device-width" />\n <meta http-equiv="X-UA-Compatible" content="IE=EmulateIE11" />\n <link rel="stylesheet" href="/lib/bootstrap5/dist/css/bootstrap.css" />\n <link rel="stylesheet" href="/lib/FancyBox/jquery.fancybox.min.css" />\n <link rel="stylesheet" href="/css/site.css?v=TJnVwKtBKNX_DONQyz810wOoGa8uk9-RvIc9lqkiq0s" />\n <style type="text/css">\n .dropdown-large {\n padding: 1rem;\n }\n </style>\n \n\n</head>\n<body style="width:100% !important">\n <nav class="navbar-level-2" aria-label="navbar-level-2">\n <div style="display:none" class="notification-alert width-80per ml-inv-24px font-itc-franklin-gothic-std-book mt-8px">\n <div class="notification alert-dark d-flex ps-1">\n\n <div>\n <div class="m-0"><span class="font-11"><strong>We have updated our Privacy Policy.</strong> By continuing to use this website, you are agreeing to the new <a aria-label="npp_1" class="notification-link cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/privacypolicy/privacypolicy.html&isStaticPage=True">Privacy Policy</a> and any updated website Terms.</span></div>\n <span class="font-11"><strong>NOTICE regarding use of cookies:</strong> We have updated our Privacy Policy to reflect our use of cookies to collect and process data, or to enhance the user experience. By continuing to use this website, you agree to the placement of these cookies and to similar technologies as described in our <a aria-label="npp_2" class="notification-link cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/privacypolicy/privacypolicy.html&isStaticPage=True">Privacy Policy</a>.</span>\n </div>\n <div class="mt-2">\n <input type="button" class="notification-acceptbtn rounded" onclick="javascript: closePrivacyBanner();" value="Accept">\n </div>\n\n </div>\n </div>\n </nav>\n <div>\n <header class="print-enabled">\n\n <div class="navbar-level1-main">\n\n <nav class="navbar-level-1 bg-white height-33px site-select" aria-label="Header-Level1">\n <ul class="navbar-level-1-first-child">\n <li class="nav-item nav-items-list mt-0 mb-0">\n <a class="nav-l1-links text-dark cross-site-link" aria-label="FAF" href="http://fafbaseurl">FAF</a> \n </li>\n <li class="nav-item site-current mt-0 mb-0">\n <a class="nav-l1-links text-dark" aria-label="FASB_Header" href="/">FASB</a>\n </li>\n <li class="nav-item nav-items-list mt-0 mb-0">\n <a class="nav-l1-links text-dark cross-site-link" aria-label="GASB" href="http://gasbBaseUrl">GASB</a> \n </li>\n <li class="nav-item img-pipe">|</li>\n <li class="nav-item mt-0 mb-0">\n <a class="font-faf-blue show-icon img-social-media-pm" href="/Page/PageContent?PageId=/rss-help/index.html">\n <div class="img-social-media-div mt-1">\n <img class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-rss-30.png" alt="RSS" />\n </div>\n </a>\n </li>\n <li class="nav-item mt-0 mb-0">\n <a class="font-faf-blue show-icon img-social-media-pm" href="https://www.youtube.com/channel/UC2F_Y5aSRjoo9cr1ALcDisg" target="_blank">\n <div class="img-social-media-div mt-1">\n <img class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-youtube-play-button-30.png" alt="Youtube" />\n </div>\n </a>\n </li>\n <li class="nav-item mt-0 mb-0">\n <a class="font-faf-blue show-icon img-social-media-pm" href="http://www.twitter.com/FAFNorwalk" target="_blank">\n <div class="img-social-media-div mt-1">\n <img class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-twitter-squared-30.png" alt="Twitter" />\n </div>\n </a>\n </li>\n <li class="nav-item mt-0 mb-0">\n <a class="font-faf-blue show-icon img-social-media-pm" href="https://www.linkedin.com/company/fasb" target="_blank">\n <div class="img-social-media-div mt-1">\n <img class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-linkedin-30.png" alt="LinkedIn" />\n </div>\n </a>\n </li>\n <li class="nav-item mt-0 mb-0">\n <a class="font-faf-blue show-icon img-social-media-pm" href="https://www.facebook.com/FASBstandards/" target="_blank">\n <div class="img-social-media-div mt-1">\n <img class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-facebook-30.png" alt="Facebook" />\n </div>\n </a>\n </li>\n </ul>\n </nav>\n</div>\n\n<nav class="navbar-level-2 height-83px bg-fasb-blue" aria-label="navbar-level-2">\n <div class="navbar-level-2-content">\n <a href="/">\n\n <h1 class="ml-80px position-absolute font-white">\n <img src="https://d2x0djib3vzbzj.cloudfront.net/Gen_WHITE_FASB_Logo_SVG_Small.svg" class="mt-3 main-logo" alt="Financial Accounting Standards Board" />\n </h1>\n </a>\n <div class="topnav-right Logo-header">\n <ul class="navbar-level-2-last-child">\n <li class="nav-item font-12">\n <a class="nav-link text-white custom-link pb-3 ps-0 ms-3 me-3 pe-0" aria-label="Contact Us_Header" href="/info/contact">Contact Us</a>\n </li>\n <li class="nav-item font-12 p-1 mr-10">\n <div class="form-group-input-search">\n <input type="text" name="txtSearch" id="txtSearch" onkeypress="javascript: search(event);" class="input-control txt-search form-control-sm pt-0 color-white width-200px" placeholder="Search" />\n <span class="highlight"></span>\n <span class="bar-search"></span>\n </div>\n <a class="text-white font-12 custom-link adv-search-link" href="/Search/AdvanceSearch">Advanced Search</a>\n </li>\n </ul>\n </div>\n </div>\n</nav>\n<nav class="ps-4 navbar-level-3 height-37px bg-fasb-blue navbar-Header-level-3" aria-label="navbar-Header-level-3">\n <ul class="navbar-level-3-first-child site-select main_menu_content_list ps-0 mb-1" id="navbarSupportedContent2">\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white" href="/">HOME</a>\n </li>\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white site-current2" href="/standards">STANDARDS</a>\n <div class="submenu-content-header submenu-content-header-dynamic-top">\n <div class="main_menu_content_list_submenu">\n <div class="submenu-row">\n\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="http://asc.fasb.org/home">Accounting Standards Codification</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html">Accounting Standards Updates Issued</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/implementation">Implementing New Standards</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/standards/accounting-standards-updateseffective-dates.html">Accounting Standards Updates—Effective Dates</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/standards/concepts-statements.html">Concepts Statements</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/pageContent?pageid=/standards/framework.html">Private Company Decision-Making Framework</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/index?pageId=standards/Transition.html">Transition Resource Group for Credit Losses</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white site-current2" href="/projects">PROJECTS</a>\n <div class="submenu-content-header submenu-content-header-dynamic-top">\n <div class="main_menu_content_list_submenu">\n <div class="submenu-row">\n\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/technicalagenda">Technical Agenda</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/projects/exposure-documents.html">Exposure Documents</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/commentletter.html">Comment Letters</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/recentlycompleted.html">Recently Completed Projects</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html">Technical Inquiry Service</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/investors">For Investors</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/academics">For Academics</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/pir">Post-Implementation Review</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white site-current2" href="/meetings">MEETINGS</a>\n <div class="submenu-content-header submenu-content-header-dynamic-top">\n <div class="main_menu_content_list_submenu">\n <div class="submenu-row">\n\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/upcoming.html">Upcoming Meetings</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true">Past FASB Meetings</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true">Tentative Board Decisions</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html">Meeting Minutes</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/signup">Subscribe to Action Alert</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white site-current2" href="/referencelibrary">REFERENCE LIBRARY</a>\n <div class="submenu-content-header submenu-content-header-dynamic-top">\n <div class="main_menu_content_list_submenu">\n <div class="submenu-row">\n\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/project-plans-archive.html&isstaticpage=true">Project Plans Archive</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/presentationsandspeeches.html">Presentations & Speeches</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html">Meeting Minutes</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/public-forums.html">Public Forums</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/exposure-documents-public-comment-documents-archive.html">Exposure Documents & Public Comment Documents</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?pageId=/reference-library/other-comment-letters.html">Other Comment Letters</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/ballots.html&bcpath=tfff">Ballots</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/additional-communications.html">Additional Communications</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/agenda-requests.html">Agenda Requests</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/superseded-standards.html">Superseded Standards</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/fasb-chair-quarterly.html&bcpath=tfff">FASB Chair Quarterly Reports</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html">Technical Inquiry Service</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/public-reference-request.html">Public Reference Request Form</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/international">Comparability in International Accounting Standards</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/storeyandstorey">FASB Special Report: The Framework of Financial Accounting Concepts and Standards</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/educational-papers.html">FASB Staff Educational Papers</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white site-current2" href="/newsmedia">NEWS & MEDIA</a>\n <div class="submenu-content-header submenu-content-header-dynamic-top">\n <div class="main_menu_content_list_submenu">\n <div class="submenu-row">\n\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/news-media/inthenews.html">In the News. . .</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/mediacontacts.html">Media Contacts</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/medialist" target="_blank">Join Media List</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/webcastswebinars.html">Educational Webcasts and Webinars</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/news-media/videospodcasts.html">Videos</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/fasbinfocus.html ">FASB In Focus/Fact Sheets</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/contact">Contact Us</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white site-current2" href="/about">ABOUT US</a>\n <div class="submenu-content-header submenu-content-header-dynamic-top">\n <div class="main_menu_content_list_submenu">\n <div class="submenu-row">\n\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/facts">About the FASB</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/fasb50">FASB 50th Anniversary</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/about-us/boardmembers.html">Board Members</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/senior-staff.html">Senior Staff</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/advisory-groups.html&isStaticPage=true&bcPath=tfff">Advisory Groups</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/about-us/standardsettingprocess.html&isstaticpage=true&bcpath=tff">Standard-Setting Process</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/about-us/annualreports.html" target="_blank">Annual Reports</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cursor-pointer" onclick="onWindowOpenClick(this)">Interactive Timeline</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/careers" target="_blank">Careers</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/past-fasb-members.html">Past FASB Members</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" href="/contact">Contact Us</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item">\n <a class="li-menu-item custom-link text-white" href="/signup">STAY CONNECTED</a>\n </li>\n\n </ul>\n\n</nav>\n\n\n </header>\n\n <div class="container">\n <main role="main" class="main-body pb-3 mb-130pt">\n \n<div class="main-content-width">\n\n\n <div class="main-content ">\n <nav aria-label="breadcrumb" class="main-breadcrumb-bar">\n <ol class="breadcrumb">\n <li class="breadcrumb-item"><a href="/" class="breadcrumb-link" aria-label="FASB Home">FASB Home</a></li>\n <li class="breadcrumb-item"><a href="/standards" class="breadcrumb-link" aria-label="Standards">Standards</a></li>\n <li class="breadcrumb-item">Accounting Standards Updates Issued</li>\n </ol>\n </nav>\n \n </div>\n\n <div class="main-content">\n <div class="section-heading-bar">\n <h2 class="section-head font-faf-blue text-uppercase width-95 ">Accounting Standards Updates Issued</h2>\n\n <p class="content-updated-on font-faf-blue font-10 pe-2 pt-3">\n </p>\n <div class="mr-15px mt-invert-15px mb-10px">\n <a>\n <img alt="" aria-label="button" />\n </a>\n </div>\n </div>\n <div class="aside-utility-bar p-3 print-enabled">\n \n<div class="row text-center">\n <div class="col-2">\n <a href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html&isPrintView=true" class="btn" aria-label="utility_Print" data-bs-toggle="tooltip" data-bs-placement="bottom" title="Printer Friendly">\n <span class="bi bi-printer-fill font-faf-blue show-icon">\n <svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" fill="currentColor" class="bi bi-printer-fill" viewBox="0 0 16 16">\n <path d="M5 1a2 2 0 0 0-2 2v1h10V3a2 2 0 0 0-2-2H5zm6 8H5a1 1 0 0 0-1 1v3a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-3a1 1 0 0 0-1-1z" />\n <path d="M0 7a2 2 0 0 1 2-2h12a2 2 0 0 1 2 2v3a2 2 0 0 1-2 2h-1v-2a2 2 0 0 0-2-2H5a2 2 0 0 0-2 2v2H2a2 2 0 0 1-2-2V7zm2.5 1a.5.5 0 1 0 0-1 .5.5 0 0 0 0 1z" />\n </svg>\n </span>\n </a>\n </div>\n <div class="col-2">\n <button class="btn" aria-label="utility_Email" onclick="javascript: fnContentEmail();" data-bs-toggle="tooltip" data-bs-placement="bottom" title="Email This Page">\n <span class="bi bi-envelope-fill font-faf-blue show-icon">\n <svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" fill="currentColor" class="bi bi-envelope-fill" viewBox="0 0 16 16">\n <path d="M.05 3.555A2 2 0 0 1 2 2h12a2 2 0 0 1 1.95 1.555L8 8.414.05 3.555ZM0 4.697v7.104l5.803-3.558L0 4.697ZM6.761 8.83l-6.57 4.027A2 2 0 0 0 2 14h12a2 2 0 0 0 1.808-1.144l-6.57-4.027L8 9.586l-1.239-.757Zm3.436-.586L16 11.801V4.697l-5.803 3.546Z" />\n </svg>\n </span>\n </button>\n </div>\n <div class="col-2">\n <button class="btn" aria-label="utility_FeedBack" onclick="javascript: fnContentFeedback();" data-bs-toggle="tooltip" data-bs-placement="bottom" title="Submit Feedback">\n <span class="bi bi-chat-right-fill font-faf-blue show-icon">\n <svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" fill="currentColor" class="bi bi-chat-right-fill" viewBox="0 0 16 16">\n <path d="M14 0a2 2 0 0 1 2 2v12.793a.5.5 0 0 1-.854.353l-2.853-2.853a1 1 0 0 0-.707-.293H2a2 2 0 0 1-2-2V2a2 2 0 0 1 2-2h12z" />\n </svg>\n </span>\n </button>\n </div>\n</div>\n </div>\n </div>\n <div class="main-content">\n <div class="main-content-bar pb-50px">\n <div class="main-content-body fs-15px">\n <div class="mb-invert-30px bg-white">The <em>FASB Accounting Standards Codification</em>® (FASB Codification) is the sole source of authoritative GAAP other than SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards.\n<br />\n<br />\nEach ASU explains:\n<ol>\n<li>How the FASB has changed US GAAP, including each specific amendment to the FASB Codification</li>\n<li>Why the FASB decided to change US GAAP and background information related to the change</li>\n<li>When the changes will be effective and the transition method.</li>\n</ol>\n\n<br />\n<strong>YOU MUST USE Adobe® Acrobat® Reader® VERSION 5.0 OR HIGHER TO VIEW THE FULL TEXT OF FASB DOCUMENTS BELOW.</strong>\n<br />\n<a class="font-15" href="/page/PageContent?pageId=/adobe-acrobat-download/index.html&isStaticPage=True"><strong>(Download Free Acrobat Reader)</strong></a>\n<br />\n\xa0\n<h2 class="font-16 font-faf-blue">COPYRIGHT NOTICE</h2>\nCopyright © 2023 by Financial Accounting Foundation. All rights reserved. Certain portions may include material copyrighted by American Institute of Certified Public Accountants. Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation or such applicable third party. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.\n<br />\n<br />\nAny links to the ASUs on your website must be directed to this page and not to the individual documents so that users understand the requirements and conditions for the use of ASUs.\n<br />\n\xa0\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><strong>All use is subject to the</strong> <a class="font-15 cross-site-link" href="https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html&isStaticPage=True">FASB Website Terms and Conditions</a></li>\n</ul>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0">For additional use, you may <a class="font-15" href="/page/pagecontent?pageid=/copyright-permission/index.html&isstaticpage=true" target="_blank">Request Copyright Permission</a></li>\n</ul>\n<hr />\n<h2 class="font-16 font-faf-blue">VIEW FASB ACCOUNTING STANDARDS UPDATES</h2>\n\xa0\n<h3 class="font-16"><a name="2023" />Issued In 2023</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-05%E2%80%94Business%20Combinations%E2%80%94Joint%20Venture%20Formations%20(Subtopic%20805-60):%20Recognition%20and%20Initial%20Measurement">Update 2023-05</a>—Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement\n<br />\n<br /></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-04.pdf&title=Accounting%20Standards%20Update%202023-04%E2%80%94Liabilities%20(Topic%20405):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20121%20(SEC%20Update)">Update 2023-04</a>—Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 121\xa0 (SEC Update)\n<br />\n<br /></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-03%E2%80%94Presentation%20of%20Financial%20Statements%20(Topic%20205),%20Income%20Statement%E2%80%94Reporting%20Comprehensive%20Income%20(Topic%20220),%20Distinguishing%20Liabilities%20from%20Equity%20(Topic%20480),%20Equity%20(Topic%20505),%20and%20Compensation%E2%80%94Stock%20Compensation%20(Topic%20718):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20120,%20SEC%20Staff%20Announcement%20at%20the%20March%2024,%202022%20EITF%20Meeting,%20and%20Staff%20Accounting%20Bulletin%20Topic%206.B,%20Accounting%20Series%20Release%20280%E2%80%94General%20Revision%20of%20Regulation%20S-X:%20Income%20or%20Loss%20Applicable%20to%20Common%20Stock%20(SEC%20Update)">Update 2023-03</a>—Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: <em>Income or Loss Applicable to Common Stock</em>\xa0 (SEC Update)\n<br />\n<br /></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323)%E2%80%94Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323):%20Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method%20(a%20consensus%20of%20the%20Emerging%20Issues%20Task%20Force)">Update 2023-02</a>—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)\n<br />\n<br /></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-01%E2%80%94Leases%20(Topic%20842)%E2%80%94Common%20Control%20Arrangements.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-01%E2%80%94Leases%20(Topic%20842):%20Common%20Control%20Arrangements">Update 2023-01</a>—Leases (Topic 842): Common Control Arrangements\n<br />\n<br /></li>\n</ul>\n<h3 class="font-16"><a name="2022" />Issued In 2022</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202022-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-06%E2%80%94Reference%20Rate%20Reform%20(Topic%20848):%20Deferral%20of%20the%20Sunset%20Date%20of%20Topic%20848">Update 2022-06</a>—Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848\n<br />\n<br /></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202022-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-05%E2%80%94Financial%20Services%E2%80%94Insurance%20(Topic%20944):%20Transition%20for%20Sold%20Contracts">Update 2022-05</a>—Financial Services—Insurance (Topic 944): Transition for Sold Contracts\n<br />\n<br /></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202022-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-04%E2%80%94LIABILITIES%E2%80%94SUPPLIER%20FINANCE%20PROGRAMS%20(SUBTOPIC%20405-50):%20DISCLOSURE%20OF%20SUPPLIER%20FINANCE%20PROGRAM%20OBLIGATIONS">Update 2022-04</a>—Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202022-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-03%E2%80%94Fair%20Value%20Measurement%20(Topic%20820):%20Fair%20Value%20Measurement%20of%20Equity%20Securities%20Subject%20to%20Contractual%20Sale%20Restrictions">Update 2022-03</a>—Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202022-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-02%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326):%20TROUBLED%20DEBT%20RESTRUCTURINGS%20AND%20VINTAGE%20DISCLOSURES">Update 2022-02</a>—Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202022-01.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-01%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20FAIR%20VALUE%20HEDGING%E2%80%94PORTFOLIO%20LAYER%20METHOD">Update 2022-01</a>—Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2021" />Issued In 2021</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU_2021-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-10%E2%80%94GOVERNMENT%20ASSISTANCE%20(TOPIC%20832):%20DISCLOSURES%20BY%20BUSINESS%20ENTITIES%20ABOUT%20GOVERNMENT%20ASSISTANCE">Update 2021-10</a>—Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU_2021-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-09%E2%80%94LEASES%20(TOPIC%20842):%20DISCOUNT%20RATE%20FOR%20LESSEES%20THAT%20ARE%20NOT%20PUBLIC%20BUSINESS%20ENTITIES">Update 2021-09</a>—Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU_2021-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-08%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20ACCOUNTING%20FOR%20CONTRACT%20ASSETS%20AND%20CONTRACT%20LIABILITIES%20FROM%20CONTRACTS%20WITH%20CUSTOMERS">Update 2021-08</a>—Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU_2021-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-07%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20DETERMINING%20THE%20CURRENT%20PRICE%20OF%20AN%20UNDERLYING%20SHARE%20FOR%20EQUITY-CLASSIFIED%20SHARE-BASED%20AWARDS%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)">Update 2021-07</a>—Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards (a consensus of the Private Company Council)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2021-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-06%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20(TOPIC%20205),%20FINANCIAL%20SERVICES%E2%80%94DEPOSITORY%20AND%20LENDING%20(TOPIC%20942),%20AND%20FINANCIAL%20SERVICES%E2%80%94INVESTMENT%20COMPANIES%20(TOPIC%20946)%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20FINAL%20RULE%20RELEASES%20NO.%2033-10786,%20AMENDMENTS%20TO%20FINANCIAL%20DISCLOSURES%20ABOUT%20ACQUIRED%20AND%20DISPOSED%20BUSINESSES,%20AND%20NO.%2033-10835,%20UPDATE%20OF%20STATISTICAL%20DISCLOSURES%20FOR%20BANK%20AND%20SAVINGS%20AND%20LOAN%20REGISTRANTS">Update 2021-06</a>—Presentation of Financial Statements (Topic 205), Financial Services—Depository and Lending (Topic 942), and Financial Services—Investment Companies (Topic 946): Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10786, <em>Amendments to Financial Disclosures about Acquired and Disposed Businesses,</em> and No. 33-10835, <em>Update of Statistical Disclosures for Bank and Savings and Loan Registrants\xa0</em> (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2021-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-05%E2%80%94LEASES%20(TOPIC%20842):%20LESSORS%E2%80%94CERTAIN%20LEASES%20WITH%20VARIABLE%20LEASE%20PAYMENTS">Update 2021-05</a>—Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2021-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-04%E2%80%94EARNINGS%20PER%20SHARE%20(TOPIC%20260),%20DEBT%E2%80%94MODIFICATIONS%20AND%20EXTINGUISHMENTS%20(SUBTOPIC%20470-50),%20COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718),%20AND%20DERIVATIVES%20AND%20HEDGING%E2%80%94CONTRACTS%20IN%20ENTITY%E2%80%99S%20OWN%20EQUITY%20(SUBTOPIC%20815-40):%20ISSUER%E2%80%99S%20ACCOUNTING%20FOR%20CERTAIN%20MODIFICATIONS%20OR%20EXCHANGES%20OF%20FREESTANDING%20EQUITY-CLASSIFIED%20WRITTEN%20CALL%20OPTIONS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2021-04</a>—Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2021-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-03%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20ACCOUNTING%20ALTERNATIVE%20FOR%20EVALUATING%20TRIGGERING%20EVENTS">Update 2021-03</a>—Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2021-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-02%E2%80%94FRANCHISORS%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(SUBTOPIC%20952-606):%20PRACTICAL%20EXPEDIENT">Update 2021-02</a>—Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2021-01.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-01%E2%80%94REFERENCE%20RATE%20REFORM%20(TOPIC%20848):%20SCOPE">Update 2021-01</a>—Reference Rate Reform (Topic 848): Scope\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2020" />Issued In 2020</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-11%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20EFFECTIVE%20DATE%20AND%20EARLY%20APPLICATION">Update 2020-11</a>—Financial Services—Insurance (Topic 944): Effective Date and Early Application\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-10%E2%80%94CODIFICATION%20IMPROVEMENTS">Update 2020-10</a>—Codification Improvements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-09%E2%80%94DEBT%20(TOPIC%20470):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20RELEASE%20NO.%2033-10762">Update 2020-09</a>—Debt (Topic 470): Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-08%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20SUBTOPIC%20310-20,%20RECEIVABLES%E2%80%94NONREFUNDABLE%20FEES%20AND%20OTHER%20COSTS">Update 2020-08</a>—Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-07%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20PRESENTATION%20AND%20DISCLOSURES%20BY%20NOT-FOR-PROFIT%20ENTITIES%20FOR%20CONTRIBUTED%20NONFINANCIAL%20ASSETS">Update 2020-07</a>—Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-06%E2%80%94DEBT%E2%80%94DEBT%20WITH%20CONVERSION%20AND%20OTHER%20OPTIONS%20(SUBTOPIC%20470-20)%20AND%20DERIVATIVES%20AND%20HEDGING%E2%80%94CONTRACTS%20IN%20ENTITY%E2%80%99S%20OWN%20EQUITY%20(SUBTOPIC%20815-40):%20ACCOUNTING%20FOR%20CONVERTIBLE%20INSTRUMENTS%20AND%20CONTRACTS%20IN%20AN%20ENTITY%E2%80%99S%20OWN%20EQUITY">Update 2020-06</a>—Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-05%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20AND%20LEASES%20(TOPIC%20842):%20EFFECTIVE%20DATES%20FOR%20CERTAIN%20ENTITIES">Update 2020-05</a>—Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-04%E2%80%94REFERENCE%20RATE%20REFORM%20(TOPIC%20848):%20FACILITATION%20OF%20THE%20EFFECTS%20OF%20REFERENCE%20RATE%20REFORM%20ON%20FINANCIAL%20REPORTING">Update 2020-04</a>—Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-03%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20FINANCIAL%20INSTRUMENTS">Update 2020-03</a>—Codification Improvements to Financial Instruments\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-02%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326)%20AND%20LEASES%20(TOPIC%20842)%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20119%20AND%20UPDATE%20TO%20SEC%20SECTION%20ON%20EFFECTIVE%20DATE%20RELATED%20TO%20ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202016-02,%20LEASES%20(TOPIC%20842)">Update 2020-02</a>—Financial Instruments—Credit Losses (Topic 326) and Leases (Topic 842)—Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842)\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2020-01%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-01%E2%80%94INVESTMENTS%E2%80%94EQUITY%20SECURITIES%20(TOPIC%20321),%20INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323),%20AND%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815)%E2%80%94CLARIFYING%20THE%20INTERACTIONS%20BETWEEN%20TOPIC%20321,%20TOPIC%20323,%20AND%20TOPIC%20815%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2020-01</a>—Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint\xa0 Ventures (Topic 323), and Derivatives and Hedging (Topic 815)—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2019" />Issued In 2019</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-12.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-12%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20SIMPLIFYING%20THE%20ACCOUNTING%20FOR%20INCOME%20TAXES">Update 2019-12</a>—Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-11%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20326,%20FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES">Update 2019-11</a>—Codification Improvements to Topic 326, Financial Instruments—Credit Losses\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-10%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326),%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815),%20AND%20LEASES%20(TOPIC%20842):%20EFFECTIVE%20DATES">Update 2019-10</a>—Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-09%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20EFFECTIVE%20DATE">Update 2019-09</a>—Financial Services—Insurance (Topic 944): Effective Date\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-08%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718)%20AND%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20CODIFICATION%20IMPROVEMENTS%E2%80%94SHARE-BASED%20CONSIDERATION%20PAYABLE%20TO%20A%20CUSTOMER">Update 2019-08</a>—Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-07%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-07%E2%80%94CODIFICATION%20UPDATES%20TO%20SEC%20SECTIONS%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20FINAL%20RULE%20RELEASES%20NO.%2033-10532,%20DISCLOSURE%20UPDATE%20AND%20SIMPLIFICATION,%20AND%20NOS.%2033-10231%20AND%2033-10442,%20INVESTMENT%20COMPANY%20REPORTING%20MODERNIZATION,%20AND%20MISCELLANEOUS%20UPDATES">Update 2019-07</a>—Codification Updates to SEC Sections—Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10532, Disclosure Update and Simplification, and Nos. 33-10231 and 33-10442, Investment Company Reporting Modernization, and Miscellaneous Updates\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-06%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350),%20BUSINESS%20COMBINATIONS%20(TOPIC%20805),%20AND%20NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20EXTENDING%20THE%20PRIVATE%20COMPANY%20ACCOUNTING%20ALTERNATIVES%20ON%20GOODWILL%20AND%20CERTAIN%20IDENTIFIABLE%20INTANGIBLE%20ASSETS%20TO%20NOT-FOR-PROFIT%20ENTITIES">Update 2019-06</a>—Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-05%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326):%20TARGETED%20TRANSITION%20RELIEF">Update 2019-05</a>—Financial Instruments—Credit Losses (Topic 326): Targeted Transition Relief\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-04%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20326,%20FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES,%20TOPIC%20815,%20DERIVATIVES%20AND%20HEDGING,%20AND%20TOPIC%20825,%20FINANCIAL%20INSTRUMENTS">Update 2019-04</a>—Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-03%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20UPDATING%20THE%20DEFINITION%20OF%20COLLECTIONS">Update 2019-03</a>—Not-for-Profit Entities (Topic 958): Updating the Definition of <em>Collections</em>\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-02%E2%80%94ENTERTAINMENT%E2%80%94FILMS%E2%80%94OTHER%20ASSETS%E2%80%94FILM%20COSTS%20(SUBTOPIC%20926-20)%20AND%20ENTERTAINMENT%E2%80%94BROADCASTERS%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(SUBTOPIC%20920-350):%20IMPROVEMENTS%20TO%20ACCOUNTING%20FOR%20COSTS%20OF%20FILMS%20AND%20LICENSE%20AGREEMENTS%20FOR%20PROGRAM%20MATERIALS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2019-02</a>—Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2019-01%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-01%E2%80%94LEASES%20(TOPIC%20842):%20CODIFICATION%20IMPROVEMENTS">Update 2019-01</a>—Leases (Topic 842): Codification Improvements\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2018" />Issued In 2018</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-20%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-20%E2%80%94LEASES%20(TOPIC%20842):%20NARROW-SCOPE%20IMPROVEMENTS%20FOR%20LESSORS">Update 2018-20</a>—Leases (Topic 842): Narrow-Scope Improvements for Lessors\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-19.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-19%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20326,%20FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES">Update 2018-19</a>—Codification Improvements to Topic 326, Financial Instruments—Credit Losses\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-18.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-18%E2%80%94COLLABORATIVE%20ARRANGEMENTS%20(TOPIC%20808):%20CLARIFYING%20THE%20INTERACTION%20BETWEEN%20TOPIC%20808%20AND%20TOPIC%20606">Update 2018-18</a>—Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-17.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-17%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20TARGETED%20IMPROVEMENTS%20TO%20RELATED%20PARTY%20GUIDANCE%20FOR%20VARIABLE%20INTEREST%20ENTITIES">Update 2018-17</a>—Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-16%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-16%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20INCLUSION%20OF%20THE%20SECURED%20OVERNIGHT%20FINANCING%20RATE%20(SOFR)%20OVERNIGHT%20INDEX%20SWAP%20(OIS)%20RATE%20AS%20A%20BENCHMARK%20INTEREST%20RATE%20FOR%20HEDGE%20ACCOUNTING%20PURPOSES">Update 2018-16</a>—Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-15.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-15%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%E2%80%94INTERNAL-USE%20SOFTWARE%20(SUBTOPIC%20350-40):%20CUSTOMER%E2%80%99S%20ACCOUNTING%20FOR%20IMPLEMENTATION%20COSTS%20INCURRED%20IN%20A%20CLOUD%20COMPUTING%20ARRANGEMENT%20THAT%20IS%20A%20SERVICE%20CONTRACT%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2018-15</a>—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-14.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-14%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%E2%80%94DEFINED%20BENEFIT%20PLANS%E2%80%94GENERAL%20(SUBTOPIC%20715-20):%20DISCLOSURE%20FRAMEWORK%E2%80%94CHANGES%20TO%20THE%20DISCLOSURE%20REQUIREMENTS%20FOR%20DEFINED%20BENEFIT%20PLANS">Update 2018-14</a>—Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-13.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-13%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20DISCLOSURE%20FRAMEWORK%E2%80%94CHANGES%20TO%20THE%20DISCLOSURE%20REQUIREMENTS%20FOR%20FAIR%20VALUE%20MEASUREMENT">Update 2018-13</a>—Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-12.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-12%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20TARGETED%20IMPROVEMENTS%20TO%20THE%20ACCOUNTING%20FOR%20LONG-DURATION%20CONTRACTS">Update 2018-12</a>—Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-11%E2%80%94LEASES%20(TOPIC%20842):%20TARGETED%20IMPROVEMENTS">Update 2018-11</a>—Leases (Topic 842): Targeted Improvements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-10%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-10%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20842,%20LEASES">Update 2018-10</a>—Codification Improvements to Topic 842, Leases\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-09%E2%80%94CODIFICATION%20IMPROVEMENTS">Update 2018-09</a>—Codification Improvements\n<br />\n[Revised 07/18/18—Wording corrected in summary to reflect actual Codification wording.]\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-08%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20CLARIFYING%20THE%20SCOPE%20AND%20ACCOUNTING%20GUIDANCE%20FOR%20CONTRIBUTIONS%20RECEIVED%20AND%20CONTRIBUTIONS%20MADE">Update 2018-08</a>—Not-For-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-07%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20IMPROVEMENTS%20TO%20NONEMPLOYEE%20SHARE-BASED%20PAYMENT%20ACCOUNTING">Update 2018-07</a>—Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU_2018-06-Codification_Improvements_to_Topic_942.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-06%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20942,%20FINANCIAL%20SERVICES%E2%80%94DEPOSITORY%20AND%20LENDING">Update 2018-06</a>—Codification Improvements to Topic 942, Financial Services—Depository and Lending\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-05%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20118">Update 2018-05</a>—Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-04%E2%80%94INVESTMENTS%E2%80%94DEBT%20SECURITIES%20(TOPIC%20320)%20AND%20REGULATED%20OPERATIONS%20(TOPIC%20980):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20117%20AND%20SEC%20RELEASE%20NO.%2033-9273">Update 2018-04</a>—Investments—Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-03%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS%20TO%20FINANCIAL%20INSTRUMENTS%E2%80%94OVERALL%20(SUBTOPIC%20825-10):%20RECOGNITION%20AND%20MEASUREMENT%20OF%20FINANCIAL%20ASSETS%20AND%20FINANCIAL%20LIABILITIES">Update 2018-03</a>—Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-02%E2%80%94INCOME%20STATEMENT%E2%80%94REPORTING%20COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20RECLASSIFICATION%20OF%20CERTAIN%20TAX%20EFFECTS%20FROM%20ACCUMULATED%20OTHER%20COMPREHENSIVE%20INCOME">Update 2018-02</a>—Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2018-01.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-01%E2%80%94LEASES%20(TOPIC%20842):%20LAND%20EASEMENT%20PRACTICAL%20EXPEDIENT%20FOR%20TRANSITION%20TO%20TOPIC%20842">Update 2018-01</a>—Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2017" />Issued In 2017</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-15.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-15%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20995,%20U.S.%20STEAMSHIP%20ENTITIES:%20ELIMINATION%20OF%20TOPIC%20995">Update No. 2017-15</a>—Codification Improvements to Topic 995, U.S. Steamship Entities: Elimination of Topic 995\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2017-14.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-14%E2%80%94INCOME%20STATEMENT%E2%80%94REPORTING%20COMPREHENSIVE%20INCOME%20(TOPIC%20220),%20REVENUE%20RECOGNITION%20(TOPIC%20605),%20AND%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)">Update 2017-14</a>—Income Statement—Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606) (SEC Update)</li>\n</ul>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-13.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-13%E2%80%94REVENUE%20RECOGNITION%20(TOPIC%20605),%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606),%20LEASES%20(TOPIC%20840),%20AND%20LEASES%20(TOPIC%20842):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20THE%20STAFF%20ANNOUNCEMENT%20AT%20THE%20JULY%2020,%202017%20EITF%20MEETING%20AND%20RESCISSION%20OF%20PRIOR%20SEC%20STAFF%20ANNOUNCEMENTS%20AND%20OBSERVER%20COMMENTS">Update 2017-13</a>—Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments (SEC Update)</li>\n</ul>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-12.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-12%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20TARGETED%20IMPROVEMENTS%20TO%20ACCOUNTING%20FOR%20HEDGING%20ACTIVITIES">Update 2017-12</a>\xa0—Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-11%E2%80%94EARNINGS%20PER%20SHARE%20(TOPIC%20260);%20DISTINGUISHING%20LIABILITIES%20FROM%20EQUITY%20(TOPIC%20480);%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20(PART%20I)%20ACCOUNTING%20FOR%20CERTAIN%20FINANCIAL%20INSTRUMENTS%20WITH%20DOWN%20ROUND%20FEATURES,%20(PART%20II)%20REPLACEMENT%20OF%20THE%20INDEFINITE%20DEFERRAL%20FOR%20MANDATORILY%20REDEEMABLE%20FINANCIAL%20INSTRUMENTS%20OF%20CERTAIN%20NONPUBLIC%20ENTITIES%20AND%20CERTAIN%20MANDATORILY%20REDEEMABLE%20NONCONTROLLING%20INTERESTS%20WITH%20A%20SCOPE%20EXCEPTION">Update 2017-11</a>—Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-10%E2%80%94SERVICE%20CONCESSION%20ARRANGEMENTS%20(TOPIC%20853):%20DETERMINING%20THE%20CUSTOMER%20OF%20THE%20OPERATION%20SERVICES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2017-10</a>—Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-09%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20SCOPE%20OF%20MODIFICATION%20ACCOUNTING">Update 2017-09</a>—Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-08%E2%80%94RECEIVABLES%E2%80%94NONREFUNDABLE%20FEES%20AND%20OTHER%20COSTS%20(SUBTOPIC%20310-20):%20PREMIUM%20AMORTIZATION%20ON%20PURCHASED%20CALLABLE%20DEBT%20SECURITIES">Update 2017-08</a>—Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-07%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%20(TOPIC%20715):%20IMPROVING%20THE%20PRESENTATION%20OF%20NET%20PERIODIC%20PENSION%20COST%20AND%20NET%20PERIODIC%20POSTRETIREMENT%20BENEFIT%20COST">Update 2017-07</a>\xa0—Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-06%E2%80%94PLAN%20ACCOUNTING:%20DEFINED%20BENEFIT%20PENSION%20PLANS%20(TOPIC%20960),%20DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(TOPIC%20962),%20HEALTH%20AND%20WELFARE%20BENEFIT%20PLANS%20(TOPIC%20965):%20EMPLOYEE%20BENEFIT%20PLAN%20MASTER%20TRUST%20REPORTING%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2017-06</a>—Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-05%E2%80%94%20OTHER%20INCOME%E2%80%94GAINS%20AND%20LOSSES%20FROM%20THE%20DERECOGNITION%20OF%20NONFINANCIAL%20ASSETS%20(SUBTOPIC%20610-20):%20CLARIFYING%20THE%20SCOPE%20OF%20ASSET%20DERECOGNITION%20GUIDANCE%20AND%20ACCOUNTING%20FOR%20PARTIAL%20SALES%20OF%20NONFINANCIAL%20ASSETS">Update 2017-05</a>—Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2017-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-04%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20SIMPLIFYING%20THE%20TEST%20FOR%20GOODWILL%20IMPAIRMENT">Update 2017-04</a>—Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-03%E2%80%94ACCOUNTING%20CHANGES%20AND%20ERROR%20CORRECTIONS%20(TOPIC%20250)%20AND%20INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20STAFF%20ANNOUNCEMENTS%20AT%20THE%20SEPTEMBER%2022,%202016%20AND%20NOVEMBER%2017,%202016%20EITF%20MEETINGS%20(SEC%20UPDATE)">Update 2017-03</a>—Accounting Changes and Error Corrections (Topic 250) and Investments—Equity Method and Joint Ventures (Topic 323): Amendments to SEC Paragraphs Pursuant to Staff Announcements at the September 22, 2016 and November 17, 2016 EITF Meetings\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-02.pdf&title=UPDATE%202017-02%E2%80%94NOT-FOR-PROFIT%20ENTITIES%E2%80%94CONSOLIDATION%20(SUBTOPIC%20958-810):%20CLARIFYING%20WHEN%20A%20NOT-FOR-PROFIT%20ENTITY%20THAT%20IS%20A%20GENERAL%20PARTNER%20OR%20A%20LIMITED%20PARTNER%20SHOULD%20CONSOLIDATE%20A%20FOR-PROFIT%20LIMITED%20PARTNERSHIP%20OR%20SIMILAR%20ENTITY">Update 2017-02</a>—Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2017-01.pdf&title=UPDATE%202017-01%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20CLARIFYING%20THE%20DEFINITION%20OF%20A%20BUSINESS">Update 2017-01</a>—Business Combinations (Topic 805): Clarifying the Definition of a Business\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2016" />Issued In 2016</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-20.pdf&title=UPDATE%202016-20%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS%20TO%20TOPIC%20606,%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS">Update 2016-20</a>—Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-19.pdf&title=UPDATE%202016-19%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS">Update 2016-19</a>—Technical Corrections and Improvements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-18.pdf&title=UPDATE%202016-18%E2%80%94STATEMENT%20OF%20CASH%20FLOWS%20(TOPIC%20230):%20RESTRICTED%20CASH%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2016-18</a>—Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-17.pdf&title=UPDATE%202016-17%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20INTERESTS%20HELD%20THROUGH%20RELATED%20PARTIES%20THAT%20ARE%20UNDER%20COMMON%20CONTROL">Update 2016-17</a>—Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-16.pdf&title=UPDATE%202016-16%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20INTRA-ENTITY%20TRANSFERS%20OF%20ASSETS%20OTHER%20THAN%20INVENTORY">Update 2016-16</a>—Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-15.pdf&title=UPDATE%202016-15%E2%80%94STATEMENT%20OF%20CASH%20FLOWS%20(TOPIC%20230):%20CLASSIFICATION%20OF%20CERTAIN%20CASH%20RECEIPTS%20AND%20CASH%20PAYMENTS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2016-15</a>—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-14.pdf&title=UPDATE%202016-14%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20OF%20NOT-FOR-PROFIT%20ENTITIES">Update 2016-14</a>—Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-13.pdf&title=UPDATE%202016-13%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326):%20MEASUREMENT%20OF%20CREDIT%20LOSSES%20ON%20FINANCIAL%20INSTRUMENTS">Update 2016-13</a>—Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-12.pdf&title=UPDATE%202016-12%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20NARROW-SCOPE%20IMPROVEMENTS%20AND%20PRACTICAL%20EXPEDIENTS">Update 2016-12</a>—Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-11.pdf&title=UPDATE%202016-11%E2%80%94REVENUE%20RECOGNITION%20(TOPIC%20605)%20AND%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20RESCISSION%20OF%20SEC%20GUIDANCE%20BECAUSE%20OF%20ACCOUNTING%20STANDARDS%20UPDATES%202014-09%20AND%202014-16%20PURSUANT%20TO%20STAFF%20ANNOUNCEMENTS%20AT%20THE%20MARCH%203,%202016%20EITF%20MEETING%20(SEC%20UPDATE)">Update 2016-11</a>\xa0—Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-10.pdf&title=UPDATE%202016-10%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20IDENTIFYING%20PERFORMANCE%20OBLIGATIONS%20AND%20LICENSING">Update 2016-10</a>—Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-09.pdf&title=UPDATE%202016-09%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20IMPROVEMENTS%20TO%20EMPLOYEE%20SHARE-BASED%20PAYMENT%20ACCOUNTING">Update 2016-09</a>—Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-08.pdf&title=UPDATE%202016-08%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20PRINCIPAL%20VERSUS%20AGENT%20CONSIDERATIONS%20(REPORTING%20REVENUE%20GROSS%20VERSUS%20NET)">Update 2016-08</a>—Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-07.pdf&title=UPDATE%202016-07%E2%80%94INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323):%20SIMPLIFYING%20THE%20TRANSITION%20TO%20THE%20EQUITY%20METHOD%20OF%20ACCOUNTING">Update 2016-07</a>\xa0—Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting\xa0\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-06.pdf&title=UPDATE%202016-06%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20CONTINGENT%20PUT%20AND%20CALL%20OPTIONS%20IN%20DEBT%20INSTRUMENTS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2016-06</a>\xa0—Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-05.pdf&title=UPDATE%202016-05%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20EFFECT%20OF%20DERIVATIVE%20CONTRACT%20NOVATIONS%20ON%20EXISTING%20HEDGE%20ACCOUNTING%20RELATIONSHIPS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2016-05</a>—Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-04.pdf&title=UPDATE%202016-04%E2%80%94LIABILITIES%E2%80%94EXTINGUISHMENTS%20OF%20LIABILITIES%20(SUBTOPIC%20405-20):%20RECOGNITION%20OF%20BREAKAGE%20FOR%20CERTAIN%20PREPAID%20STORED-VALUE%20PRODUCTS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2016-04</a>—Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-03.pdf&title=UPDATE%202016-03%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350),%20BUSINESS%20COMBINATIONS%20(TOPIC%20805),%20CONSOLIDATION%20(TOPIC%20810),%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20EFFECTIVE%20DATE%20AND%20TRANSITION%20GUIDANCE%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)">Update 2016-03</a>—Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), Consolidation (Topic 810), Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a consensus of the Private Company Council)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a name="ASU2016-02" id="ASU2016-02" />Update 2016-02—Leases (Topic 842)\n<ul class="list-style-square-bullet pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-02_Section+A.pdf&title=UPDATE%202016-02%E2%80%94LEASES%20(TOPIC%20842)%20SECTION%20A%E2%80%94LEASES:%20AMENDMENTS%20TO%20THE%20FASB%20ACCOUNTING%20STANDARDS%20CODIFICATION%3Csup%3E%C2%AE%3C/sup%3E">Section A</a>—Leases: Amendments to the <em>FASB Accounting Standards Codification</em><sup>®</sup></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-02_Section+B.pdf&title=UPDATE%202016-02%E2%80%94LEASES%20(TOPIC%20842)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20RELATED%20TO%20LEASES:%20AMENDMENTS%20TO%20THE%20FASB%20ACCOUNTING%20STANDARDS%20CODIFICATION%3Csup%3E%C2%AE%3C/sup%3E">Section B</a>—Conforming Amendments Related to Leases: Amendments to the <em>FASB Accounting Standards Codification</em><sup>®</sup></li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-02_Section+C.pdf&title=UPDATE%202016-02%E2%80%94LEASES%20(TOPIC%20842)%20SECTION%20C%E2%80%94BACKGROUND%20INFORMATION%20AND%20BASIS%20FOR%20CONCLUSIONS">Section C</a>—Background Information and Basis for Conclusions\n<br />\n\xa0</li>\n</ul>\n</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2016-01.pdf&title=UPDATE%202016-01%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94OVERALL%20(SUBTOPIC%20825-10):%20RECOGNITION%20AND%20MEASUREMENT%20OF%20FINANCIAL%20ASSETS%20AND%20FINANCIAL%20LIABILITIES">Update 2016-01</a>—Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2015" />Issued In 2015</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-17.pdf&title=UPDATE%202015-17%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20BALANCE%20SHEET%20CLASSIFICATION%20OF%20DEFERRED%20TAXES">Update 2015-17</a>\xa0—Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-16.pdf&title=UPDATE%202015-16%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20SIMPLIFYING%20THE%20ACCOUNTING%20FOR%20MEASUREMENT-PERIOD%20ADJUSTMENTS">Update 2015-16</a>—Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-15.pdf&title=UPDATE%202015-15%E2%80%94INTEREST%E2%80%94IMPUTATION%20OF%20INTEREST%20(SUBTOPIC%20835-30):%20PRESENTATION%20AND%20SUBSEQUENT%20MEASUREMENT%20OF%20DEBT%20ISSUANCE%20COSTS%20ASSOCIATED%20WITH%20LINE-OF-CREDIT%20ARRANGEMENTS%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20STAFF%20ANNOUNCEMENT%20AT%20JUNE%2018,%202015%20EITF%20MEETING">Update 2015-15</a>—Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-14.pdf&title=UPDATE%202015-14%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE">Update 2015-14</a>—Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-13.pdf&title=UPDATE%202015-13%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20APPLICATION%20OF%20THE%20NORMAL%20PURCHASES%20AND%20NORMAL%20SALES%20SCOPE%20EXCEPTION%20TO%20CERTAIN%20ELECTRICITY%20CONTRACTS%20WITHIN%20NODAL%20ENERGY%20MARKETS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2015-13</a>—Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-12.pdf&title=UPDATE%202015-12%E2%80%94PLAN%20ACCOUNTING:%20DEFINED%20BENEFIT%20PENSION%20PLANS%20(TOPIC%20960),%20DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(TOPIC%20962),%20HEALTH%20AND%20WELFARE%20BENEFIT%20PLANS%20(TOPIC%20965):%20(PART%20I)%20FULLY%20BENEFIT-RESPONSIVE%20INVESTMENT%20CONTRACTS,%20(PART%20II)%20PLAN%20INVESTMENT%20DISCLOSURES,%20(PART%20III)%20MEASUREMENT%20DATE%20PRACTICAL%20EXPEDIENT%20(CONSENSUSES%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2015-12</a>—Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient (consensuses of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-11.pdf&title=UPDATE%202015-11%E2%80%94INVENTORY%20(TOPIC%20330)">Update 2015-11</a>—Inventory (Topic 330): Simplifying the Measurement of Inventory\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-10.pdf&title=UPDATE%202015-10%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS">Update 2015-10</a>—Technical Corrections and Improvements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-09.pdf&title=UPDATE%202015-09%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20DISCLOSURES%20ABOUT%20SHORT-DURATION%20CONTRACTS">Update 2015-09</a>—Financial Services—Insurance (Topic 944): Disclosures about Short-Duration Contracts\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-08.pdf&title=UPDATE%202015-08%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20PUSHDOWN%20ACCOUNTING%20-%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20115">Update 2015-08</a>—Business Combinations (Topic 805): Pushdown Accounting—Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 115\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-07_2.pdf&title=UPDATE%202015-07%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20DISCLOSURES%20FOR%20INVESTMENTS%20IN%20CERTAIN%20ENTITIES%20THAT%20CALCULATE%20NET%20ASSET%20VALUE%20PER%20SHARE%20(OR%20ITS%20EQUIVALENT)%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2015-07</a>—Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-06.pdf&title=UPDATE%202015-06%E2%80%94EARNINGS%20PER%20SHARE%20(TOPIC%20260):%20EFFECTS%20ON%20HISTORICAL%20EARNINGS%20PER%20UNIT%20OF%20MASTER%20LIMITED%20PARTNERSHIP%20DROPDOWN%20TRANSACTIONS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update 2015-06</a>—Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-05.pdf&title=UPDATE%202015-05%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%E2%80%94INTERNAL-USE%20SOFTWARE%20(SUBTOPIC%20350-40):%20CUSTOMER%E2%80%99S%20ACCOUNTING%20FOR%20FEES%20PAID%20IN%20A%20CLOUD%20COMPUTING%20ARRANGEMENT">Update 2015-05</a>—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-04.pdf&title=UPDATE%202015-04%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%20(TOPIC%20715):%20PRACTICAL%20EXPEDIENT%20FOR%20THE%20MEASUREMENT%20DATE%20OF%20AN%20EMPLOYER%E2%80%99S%20DEFINED%20BENEFIT%20OBLIGATION%20AND%20PLAN%20ASSETS">Update 2015-04</a>—Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-03.pdf&title=UPDATE%20NO.%202015-03%E2%80%94INTEREST%E2%80%94IMPUTATION%20OF%20INTEREST%20(SUBTOPIC%20835-30):%20SIMPLIFYING%20THE%20PRESENTATION%20OF%20DEBT%20ISSUANCE%20COSTS">Update No. 2015-03</a>—Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-02.pdf&title=UPDATE%20NO.%202015-02%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20AMENDMENTS%20TO%20THE%20CONSOLIDATION%20ANALYSIS">Update No. 2015-02</a>—Consolidation (Topic 810): Amendments to the Consolidation Analysis\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2015-01.pdf&title=UPDATE%20NO.%202015-01%E2%80%94INCOME%20STATEMENT%E2%80%94EXTRAORDINARY%20AND%20UNUSUAL%20ITEMS%20(SUBTOPIC%20225-20):%20SIMPLIFYING%20INCOME%20STATEMENT%20PRESENTATION%20BY%20ELIMINATING%20THE%20CONCEPT%20OF%20EXTRAORDINARY%20ITEMS">Update No. 2015-01</a>—Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2014" />Issued In 2014</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-18.pdf&title=UPDATE%20NO.%202014-18%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20ACCOUNTING%20FOR%20IDENTIFIABLE%20INTANGIBLE%20ASSETS%20IN%20A%20BUSINESS%20COMBINATION%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)">Update No. 2014-18</a>—Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination (a consensus of the Private Company Council)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-17.pdf&title=UPDATE%20NO.%202014-17%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20PUSHDOWN%20ACCOUNTING%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-17</a>—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-16.pdf&title=UPDATE%20NO.%202014-16%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20DETERMINING%20WHETHER%20THE%20HOST%20CONTRACT%20IN%20A%20HYBRID%20FINANCIAL%20INSTRUMENT%20ISSUED%20IN%20THE%20FORM%20OF%20A%20SHARE%20IS%20MORE%20AKIN%20TO%20DEBT%20OR%20TO%20EQUITY%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-16</a>—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-15.pdf&title=UPDATE%20NO.%202014-15%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%E2%80%94GOING%20CONCERN%20(SUBTOPIC%20205-40):%20DISCLOSURE%20OF%20UNCERTAINTIES%20ABOUT%20AN%20ENTITY%E2%80%99S%20ABILITY%20TO%20CONTINUE%20AS%20A%20GOING%20CONCERN">Update No. 2014-15</a>—Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-14.pdf&title=UPDATE%20NO.%202014-14%E2%80%94RECEIVABLES%E2%80%94TROUBLED%20DEBT%20RESTRUCTURINGS%20BY%20CREDITORS%20(SUBTOPIC%20310-40):%20CLASSIFICATION%20OF%20CERTAIN%20GOVERNMENT-GUARANTEED%20MORTGAGE%20LOANS%20UPON%20FORECLOSURE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-14</a>—Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-13.pdf&title=UPDATE%20NO.%202014-13%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20MEASURING%20THE%20FINANCIAL%20ASSETS%20AND%20THE%20FINANCIAL%20LIABILITIES%20OF%20A%20CONSOLIDATED%20COLLATERALIZED%20FINANCING%20ENTITY%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-13</a>—Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-12.pdf&title=UPDATE%20NO.%202014-12%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20ACCOUNTING%20FOR%20SHARE-BASED%20PAYMENTS%20WHEN%20THE%20TERMS%20OF%20AN%20AWARD%20PROVIDE%20THAT%20A%20PERFORMANCE%20TARGET%20COULD%20BE%20ACHIEVED%20AFTER%20THE%20REQUISITE%20SERVICE%20PERIOD%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-12</a>—Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-11.pdf&title=UPDATE%20NO.%202014-11%E2%80%94TRANSFERS%20AND%20SERVICING%20(TOPIC%20860):%20REPURCHASE-TO-MATURITY%20TRANSACTIONS,%20REPURCHASE%20FINANCINGS,%20AND%20DISCLOSURES">Update No. 2014-11</a>—Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-10.pdf&title=UPDATE%20NO.%202014-10%E2%80%94DEVELOPMENT%20STAGE%20ENTITIES%20(TOPIC%20915):%20ELIMINATION%20OF%20CERTAIN%20FINANCIAL%20REPORTING%20REQUIREMENTS,%20INCLUDING%20AN%20AMENDMENT%20TO%20VARIABLE%20INTEREST%20ENTITIES%20GUIDANCE%20IN%20TOPIC%20810,%20CONSOLIDATION">Update No. 2014-10</a>—Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a name="ASU2014-09" id="ASU2014-09" />Update No. 2014-09—Revenue from Contracts with Customers (Topic 606)\n<ul class="list-style-square-bullet pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-09_Section+A.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20A%E2%80%94SUMMARY%20AND%20AMENDMENTS%20THAT%20CREATE%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20AND%20OTHER%20ASSETS%20AND%20DEFERRED%20COSTS%E2%80%94CONTRACTS%20WITH%20CUSTOMERS%20(SUBTOPIC%20340-40)">Section A</a>—Summary and Amendments That Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40)</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES">Section B</a>—Conforming Amendments to Other Topics and Subtopics in the Codification and Status Tables</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES%3ESection%20B%3C/a%3E%E2%80%94Conforming%20Amendments%20to%20Other%20Topics%20and%20Subtopics%20in%20the%20Codification%20and%20Status%20Tables%3C/li%3E%3Cli%20class=" /><a class="font-15" href="/page/document?pdf=ASU+2014-09_Section+D.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20C%E2%80%94BACKGROUND%20INFORMATION%20AND%20BASIS%20FOR%20CONCLUSIONS">Section C</a>—Background Information and Basis for Conclusions \xa0</li>\n</ul>\n</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-08.pdf&title=UPDATE%20NO.%202014-08%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20(TOPIC%20205)%20AND%20PROPERTY,%20PLANT,%20AND%20EQUIPMENT%20(TOPIC%20360):%20REPORTING%20DISCONTINUED%20OPERATIONS%20AND%20DISCLOSURES%20OF%20DISPOSALS%20OF%20COMPONENTS%20OF%20AN%20ENTITY">Update No. 2014-08</a>—Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-07.pdf&title=UPDATE%20NO.%202014-07%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20APPLYING%20VARIABLE%20INTEREST%20ENTITIES%20GUIDANCE%20TO%20COMMON%20CONTROL%20LEASING%20ARRANGEMENTS%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)">Update No. 2014-07</a>—Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (a consensus of the Private Company Council)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-06.pdf&title=UPDATE%20NO.%202014-06%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS%20RELATED%20TO%20GLOSSARY%20TERMS">Update No. 2014-06</a>—Technical Corrections and Improvements Related to Glossary Terms\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-05.pdf&title=UPDATE%20NO.%202014-05%E2%80%94SERVICE%20CONCESSION%20ARRANGEMENTS%20(TOPIC%20853)%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-05</a>—Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-04_2.pdf&title=UPDATE%20NO.%202014-04%E2%80%94RECEIVABLES%E2%80%94TROUBLED%20DEBT%20RESTRUCTURINGS%20BY%20CREDITORS%20(SUBTOPIC%20310-40):%20RECLASSIFICATION%20OF%20RESIDENTIAL%20REAL%20ESTATE%20COLLATERALIZED%20CONSUMER%20MORTGAGE%20LOANS%20UPON%20FORECLOSURE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-04</a>—Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-03.pdf&title=UPDATE%20NO.%202014-03%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20ACCOUNTING%20FOR%20CERTAIN%20RECEIVE-VARIABLE,%20PAY-FIXED%20INTEREST%20RATE%20SWAPS%E2%80%94SIMPLIFIED%20HEDGE%20ACCOUNTING%20APPROACH%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)">Update No. 2014-03</a>—Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach (a consensus of the Private Company Council)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-02_2.pdf&title=UPDATE%20NO.%202014-02%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20ACCOUNTING%20FOR%20GOODWILL%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)">Update No. 2014-02</a>—Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill (a consensus of the Private Company Council)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-01_3.pdf&title=UPDATE%20NO.%202014-01%E2%80%94INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323):%20ACCOUNTING%20FOR%20INVESTMENTS%20IN%20QUALIFIED%20AFFORDABLE%20HOUSING%20PROJECTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2014-01</a>—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2013" />Issued In 2013</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-12.pdf&title=UPDATE%20NO.%202013-12%E2%80%94DEFINITION%20OF%20A%20PUBLIC%20BUSINESS%20ENTITY%E2%80%94AN%20ADDITION%20TO%20THE%20MASTER%20GLOSSARY">Update No. 2013-12</a>—Definition of a Public Business Entity—An Addition to the Master Glossary\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-11_3.pdf&title=UPDATE%20NO.%202013-11%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20PRESENTATION%20OF%20AN%20UNRECOGNIZED%20TAX%20BENEFIT%20WHEN%20A%20NET%20OPERATING%20LOSS%20CARRYFORWARD,%20A%20SIMILAR%20TAX%20LOSS,%20OR%20A%20TAX%20CREDIT%20CARRYFORWARD%20EXISTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2013-11</a>—Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-10_2.pdf&title=UPDATE%20NO.%202013-10%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20INCLUSION%20OF%20THE%20FED%20FUNDS%20EFFECTIVE%20SWAP%20RATE%20(OR%20OVERNIGHT%20INDEX%20SWAP%20RATE)%20AS%20A%20BENCHMARK%20INTEREST%20RATE%20FOR%20HEDGE%20ACCOUNTING%20PURPOSES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2013-10</a>—Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-09.pdf&title=UPDATE%20NO.%202013-09%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE%20OF%20CERTAIN%20DISCLOSURES%20FOR%20NONPUBLIC%20EMPLOYEE%20BENEFIT%20PLANS%20IN%20UPDATE%20NO.%202011-04">Update No. 2013-09</a>—Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-08.pdf&title=UPDATE%20NO.%202013-08%E2%80%94FINANCIAL%20SERVICES%E2%80%94INVESTMENT%20COMPANIES%20(TOPIC%20946):%20AMENDMENTS%20TO%20THE%20SCOPE,%20MEASUREMENT,%20AND%20DISCLOSURE%20REQUIREMENTS">Update No. 2013-08</a>—Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-07.pdf&title=UPDATE%20NO.%202013-07%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20(TOPIC%20205):%20LIQUIDATION%20BASIS%20OF%20ACCOUNTING">Update No. 2013-07</a>—Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-06.pdf&title=UPDATE%20NO.%202013-06%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20SERVICES%20RECEIVED%20FROM%20PERSONNEL%20OF%20AN%20AFFILIATE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2013-06</a>—Not-for-Profit Entities (Topic 958): Services Received from Personnel of an Affiliate (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2013-05.pdf&title=UPDATE%20NO.%202013-05%E2%80%94FOREIGN%20CURRENCY%20MATTERS%20(TOPIC%20830):%20PARENT%E2%80%99S%20ACCOUNTING%20FOR%20THE%20CUMULATIVE%20TRANSLATION%20ADJUSTMENT%20UPON%20DERECOGNITION%20OF%20CERTAIN%20SUBSIDIARIES%20OR%20GROUPS%20OF%20ASSETS%20WITHIN%20A%20FOREIGN%20ENTITY%20OR%20OF%20AN%20INVESTMENT%20IN%20A%20FOREIGN%20ENTITY%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No 2013-05</a>—Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2013-04.pdf&title=UPDATE%20NO.%202013-04%E2%80%94LIABILITIES%20(TOPIC%20405):%20OBLIGATIONS%20RESULTING%20FROM%20JOINT%20AND%20SEVERAL%20LIABILITY%20ARRANGEMENTS%20FOR%20WHICH%20THE%20TOTAL%20AMOUNT%20OF%20THE%20OBLIGATION%20IS%20FIXED%20AT%20THE%20REPORTING%20DATE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2013-04</a>—Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2013-03.pdf&title=UPDATE%20NO.%202013-03%E2%80%94FINANCIAL%20INSTRUMENTS%20(TOPIC%20825):%20CLARIFYING%20THE%20SCOPE%20AND%20APPLICABILITY%20OF%20A%20PARTICULAR%20DISCLOSURE%20TO%20NONPUBLIC%20ENTITIES">Update No. 2013-03</a>—Financial Instruments (Topic 825): Clarifying the Scope and Applicability of a Particular Disclosure to Nonpublic Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2013-02.pdf&title=UPDATE%20NO.%202013-02%E2%80%94COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20REPORTING%20OF%20AMOUNTS%20RECLASSIFIED%20OUT%20OF%20ACCUMULATED%20OTHER%20COMPREHENSIVE%20INCOME">Update No. 2013-02</a>—Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2013-01.pdf&title=UPDATE%20NO.%202013-01%E2%80%94BALANCE%20SHEET%20(TOPIC%20210):%20CLARIFYING%20THE%20SCOPE%20OF%20DISCLOSURES%20ABOUT%20OFFSETTING%20ASSETS%20AND%20LIABILITIES">Update No. 2013-01</a>—Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2012" />Issued In 2012</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2012-07.pdf&title=UPDATE%20NO.%202012-07%E2%80%94ENTERTAINMENT%E2%80%94FILMS%20(TOPIC%20926):%20ACCOUNTING%20FOR%20FAIR%20VALUE%20INFORMATION%20THAT%20ARISES%20AFTER%20THE%20MEASUREMENT%20DATE%20AND%20ITS%20INCLUSION%20IN%20THE%20IMPAIRMENT%20ANALYSIS%20OF%20UNAMORTIZED%20FILM%20COSTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2012-07</a>—Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2012-06.pdf&title=UPDATE%20NO.%202012-06%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20SUBSEQUENT%20ACCOUNTING%20FOR%20AN%20INDEMNIFICATION%20ASSET%20RECOGNIZED%20AT%20THE%20ACQUISITION%20DATE%20AS%20A%20RESULT%20OF%20A%20GOVERNMENT-ASSISTED%20ACQUISITION%20OF%20A%20FINANCIAL%20INSTITUTION%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2012-06</a>—Business Combinations (Topic 805): Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2012-05.pdf&title=UPDATE%20NO.%202012-05%E2%80%94STATEMENT%20OF%20CASH%20FLOWS%20(TOPIC%20230):%20NOT-FOR-PROFIT%20ENTITIES:%20CLASSIFICATION%20OF%20THE%20SALE%20PROCEEDS%20OF%20DONATED%20FINANCIAL%20ASSETS%20IN%20THE%20STATEMENT%20OF%20CASH%20FLOWS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2012-05</a>—Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale Proceeds of Donated Financial Assets in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2012-04_2.pdf&title=UPDATE%20NO.%202012-04%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS">Update No. 2012-04</a>—Technical Corrections and Improvements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2012-03.pdf&title=UPDATE%20NO.%202012-03%E2%80%94TECHNICAL%20AMENDMENTS%20AND%20CORRECTIONS%20TO%20SEC%20SECTIONS:%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20114,%20TECHNICAL%20AMENDMENTS%20PURSUANT%20TO%20SEC%20RELEASE%20NO.%2033-9250,%20AND%20CORRECTIONS%20RELATED%20TO%20FASB%20ACCOUNTING%20STANDARDS%20UPDATE%202010-22">Update No. 2012-03</a>—Technical Amendments and Corrections to SEC Sections: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 114, Technical Amendments Pursuant to SEC Release No. 33-9250, and Corrections Related to FASB Accounting Standards Update 2010-22\xa0 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2012-02.pdf&title=UPDATE%20NO.%202012-02%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20TESTING%20INDEFINITE-LIVED%20INTANGIBLE%20ASSETS%20FOR%20IMPAIRMENT">Update No. 2012-02</a>—Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2012-01.pdf&title=UPDATE%20NO.%202012-01%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20CONTINUING%20CARE%20RETIREMENT%20COMMUNITIES%E2%80%94REFUNDABLE%20ADVANCE%20FEES">Update No. 2012-01</a>—Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2011" />Issued In 2011</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2011-12.pdf&title=UPDATE%20NO.%202011-12%E2%80%94COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE%20FOR%20AMENDMENTS%20TO%20THE%20PRESENTATION%20OF%20RECLASSIFICATIONS%20OF%20ITEMS%20OUT%20OF%20ACCUMULATED%20OTHER%20COMPREHENSIVE%20INCOME%20IN%20ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202011-05">Update No. 2011-12</a>—Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2011-11.pdf&title=UPDATE%20NO.%202011-11%E2%80%94BALANCE%20SHEET%20(TOPIC%20210):%20DISCLOSURES%20ABOUT%20OFFSETTING%20ASSETS%20AND%20LIABILITIES">Update No. 2011-11</a>—Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2011-10.pdf&title=UPDATE%20NO.%202011-10%E2%80%94PROPERTY,%20PLANT,%20AND%20EQUIPMENT%20(TOPIC%20360):%20DERECOGNITION%20OF%20IN%20SUBSTANCE%20REAL%20ESTATE%E2%80%94A%20SCOPE%20CLARIFICATION%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2011-10</a>—Property, Plant, and Equipment (Topic 360): Derecognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=new-ASU2011-09.pdf&title=UPDATE%20NO.%202011-09%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%E2%80%94MULTIEMPLOYER%20PLANS%20(SUBTOPIC%20715-80):%20DISCLOSURES%20ABOUT%20AN%20EMPLOYER%E2%80%99S%20PARTICIPATION%20IN%20A%20MULTIEMPLOYER%20PLAN">Update No. 2011-09</a>—Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosures about an Employer’s Participation in a Multiemployer Plan\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2011-08.pdf&title=UPDATE%20NO.%202011-08%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20TESTING%20GOODWILL%20FOR%20IMPAIRMENT">Update No. 2011-08</a>—Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2011-07.pdf&title=UPDATE%20NO.%202011-07%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20PRESENTATION%20AND%20DISCLOSURE%20OF%20PATIENT%20SERVICE%20REVENUE,%20PROVISION%20FOR%20BAD%20DEBTS,%20AND%20THE%20ALLOWANCE%20FOR%20DOUBTFUL%20ACCOUNTS%20FOR%20CERTAIN%20HEALTH%20CARE%20ENTITIES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2011-07</a>—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 (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2011-06.pdf&title=UPDATE%20NO.%202011-06%E2%80%94OTHER%20EXPENSES%20(TOPIC%20720):%20FEES%20PAID%20TO%20THE%20FEDERAL%20GOVERNMENT%20BY%20HEALTH%20INSURERS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2011-06</a>—Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2011-05.pdf&title=UPDATE%20NO.%202011-05%E2%80%94COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20PRESENTATION%20OF%20COMPREHENSIVE%20INCOME">Update No. 2011-05</a>—Comprehensive Income (Topic 220): Presentation of Comprehensive Income\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2011-04.pdf&title=UPDATE%20NO.%202011-04%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20AMENDMENTS%20TO%20ACHIEVE%20COMMON%20FAIR%20VALUE%20MEASUREMENT%20AND%20DISCLOSURE%20REQUIREMENTS%20IN%20U.S.%20GAAP%20AND%20IFRSS">Update No. 2011-04</a>—Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2011-03.pdf&title=UPDATE%20NO.%202011-03%E2%80%94TRANSFERS%20AND%20SERVICING%20(TOPIC%20860):%20RECONSIDERATION%20OF%20EFFECTIVE%20CONTROL%20FOR%20REPURCHASE%20AGREEMENTS">Update No. 2011-03</a>—Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2011-02.pdf&title=UPDATE%20NO.%202011-02%E2%80%94RECEIVABLES%20(TOPIC%20310):%20A%20CREDITOR%E2%80%99S%20DETERMINATION%20OF%20WHETHER%20A%20RESTRUCTURING%20IS%20A%20TROUBLED%20DEBT%20RESTRUCTURING">Update No. 2011-02</a>—Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt Restructuring\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2011-01.pdf&title=UPDATE%20NO.%202011-01%E2%80%94RECEIVABLES%20(TOPIC%20310):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE%20OF%20DISCLOSURES%20ABOUT%20TROUBLED%20DEBT%20RESTRUCTURINGS%20IN%20UPDATE%20NO.%202010-20">Update No. 2011-01</a>—Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2010" />Issued In 2010</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-29.pdf&title=UPDATE%20NO.%202010-29%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20DISCLOSURE%20OF%20SUPPLEMENTARY%20PRO%20FORMA%20INFORMATION%20FOR%20BUSINESS%20COMBINATIONS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-29</a>—Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-28.pdf&title=UPDATE%20NO.%202010-28%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20WHEN%20TO%20PERFORM%20STEP%202%20OF%20THE%20GOODWILL%20IMPAIRMENT%20TEST%20FOR%20REPORTING%20UNITS%20WITH%20ZERO%20OR%20NEGATIVE%20CARRYING%20AMOUNTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-28</a>—Intangibles—Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2010-27.pdf&title=UPDATE%20NO.%202010-27%E2%80%94OTHER%20EXPENSES%20(TOPIC%20720):%20FEES%20PAID%20TO%20THE%20FEDERAL%20GOVERNMENT%20BY%20PHARMACEUTICAL%20MANUFACTURERS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-27</a>—Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2010-26.pdf&title=UPDATE%20NO.%202010-26%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20ACCOUNTING%20FOR%20COSTS%20ASSOCIATED%20WITH%20ACQUIRING%20OR%20RENEWING%20INSURANCE%20CONTRACTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-26</a>—Financial Services—Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-25.pdf&title=UPDATE%20NO.%202010-25%E2%80%94PLAN%20ACCOUNTING%E2%80%94DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(TOPIC%20962):%20REPORTING%20LOANS%20TO%20PARTICIPANTS%20BY%20DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-25</a>—Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-24.pdf&title=UPDATE%20NO.%202010-24%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20PRESENTATION%20OF%20INSURANCE%20CLAIMS%20AND%20RELATED%20INSURANCE%20RECOVERIES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-24</a>—Health Care Entities (Topic 954): Presentation of Insurance Claims and Related Insurance Recoveries (a consensus of the FASB Emerging Issues Task Force)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-23.pdf&title=UPDATE%20NO.%202010-23%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20MEASURING%20CHARITY%20CARE%20FOR%20DISCLOSURE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-23</a>—Health Care Entities (Topic 954): Measuring Charity Care for Disclosure—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-22.pdf&title=UPDATE%20NO.%202010-22%E2%80%94ACCOUNTING%20FOR%20VARIOUS%20TOPICS-TECHNICAL%20CORRECTIONS%20TO%20SEC%20PARAGRAPHS">Update No. 2010-22</a>—Accounting for Various Topics—Technical Corrections to SEC Paragraphs (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-21.pdf&title=UPDATE%20NO.%202010-21%E2%80%94ACCOUNTING%20FOR%20TECHNICAL%20AMENDMENTS%20TO%20VARIOUS%20SEC%20RULES%20AND%20SCHEDULES%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20RELEASE%20NO.%2033-9026:%20TECHNICAL%20AMENDMENTS%20TO%20RULES,%20FORMS,%20SCHEDULES%20AND%20CODIFICATION%20OF%20FINANCIAL%20REPORTING%20POLICIES">Update No. 2010-21</a>—Accounting for Technical Amendments to Various SEC Rules and Schedules Amendments to SEC Paragraphs Pursuant to Release No. 33-9026: Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2010-XX+Receivables+(Topic+310)+Disclosures+about+the+Credit+Quality+of+Financing+Receivables.pdf&title=UPDATE%20NO.%202010-20%E2%80%94RECEIVABLES%20(TOPIC%20310):%20DISCLOSURES%20ABOUT%20THE%20CREDIT%20QUALITY%20OF%20FINANCING%20RECEIVABLES%20AND%20THE%20ALLOWANCE%20FOR%20CREDIT%20LOSSES">Update No. 2010-20</a>—Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-19.pdf&title=UPDATE%20NO.%202010-19%E2%80%94FOREIGN%20CURRENCY%20(TOPIC%20830)%20FOREIGN%20CURRENCY%20ISSUES:%20MULTIPLE%20FOREIGN%20CURRENCY%20EXCHANGE%20RATES">Update No. 2010-19</a>—Foreign Currency (Topic 830): Foreign Currency Issues: Multiple Foreign Currency Exchange Rates (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-18.pdf&title=UPDATE%20NO.%202010-18%E2%80%94RECEIVABLES%20(TOPIC%20310):%20EFFECT%20OF%20A%20LOAN%20MODIFICATION%20WHEN%20THE%20LOAN%20IS%20PART%20OF%20A%20POOL%20THAT%20IS%20ACCOUNTED%20FOR%20AS%20A%20SINGLE%20ASSET%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-18</a>—Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-17.pdf&title=UPDATE%20NO.%202010-17%E2%80%94REVENUE%20RECOGNITION%E2%80%94MILESTONE%20METHOD%20(TOPIC%20605):%20MILESTONE%20METHOD%20OF%20REVENUE%20RECOGNITION%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-17</a>—Revenue Recognition—Milestone Method (Topic 605): Milestone Method of Revenue Recognition—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-16.pdf&title=UPDATE%20NO.%202010-16%E2%80%94ENTERTAINMENT%E2%80%94CASINOS%20(TOPIC%20924):%20ACCRUALS%20FOR%20CASINO%20JACKPOT%20LIABILITIES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-16</a>—Entertainment—Casinos (Topic 924): Accruals for Casino Jackpot Liabilities—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-15.pdf&title=UPDATE%20NO.%202010-15%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20HOW%20INVESTMENTS%20HELD%20THROUGH%20SEPARATE%20ACCOUNTS%20AFFECT%20AN%20INSURER%E2%80%99S%20CONSOLIDATION%20ANALYSIS%20OF%20THOSE%20INVESTMENTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-15</a>—Financial Services—Insurance (Topic 944): How Investments Held through Separate Accounts Affect an Insurer’s Consolidation Analysis of Those Investments—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-14.pdf&title=UPDATE%20NO.%202010-14%E2%80%94ACCOUNTING%20FOR%20EXTRACTIVE%20ACTIVITIES%E2%80%94OIL%20%26%20GAS%E2%80%94AMENDMENTS%20TO%20PARAGRAPH%20932-10-S99-1">Update No. 2010-14</a>—Accounting for Extractive Activities—Oil & Gas—Amendments to Paragraph 932-10-S99-1 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2010-13.pdf&title=UPDATE%20NO.%202010-13%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20EFFECT%20OF%20DENOMINATING%20THE%20EXERCISE%20PRICE%20OF%20A%20SHARE-BASED%20PAYMENT%20AWARD%20IN%20THE%20CURRENCY%20OF%20THE%20MARKET%20IN%20WHICH%20THE%20UNDERLYING%20EQUITY%20SECURITY%20TRADES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-13</a>—Compensation—Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-12.pdf&title=UPDATE%20NO.%202010-12%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20ACCOUNTING%20FOR%20CERTAIN%20TAX%20EFFECTS%20OF%20THE%202010%20HEALTH%20CARE%20REFORM%20ACTS">Update No. 2010-12</a>—Income Taxes (Topic 740): Accounting for Certain Tax Effects of the 2010 Health Care Reform Acts (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-11.pdf&title=UPDATE%20NO.%202010-11%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20SCOPE%20EXCEPTION%20RELATED%20TO%20EMBEDDED%20CREDIT%20DERIVATIVES">Update No. 2010-11</a>—Derivatives and Hedging (Topic 815): Scope Exception Related to Embedded Credit Derivatives\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-10.pdf&title=UPDATE%20NO.%202010-10%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20AMENDMENTS%20FOR%20CERTAIN%20INVESTMENT%20FUNDS">Update No. 2010-10</a>—Consolidation (Topic 810): Amendments for Certain Investment Funds\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-09.pdf&title=UPDATE%20NO.%202010-09%E2%80%94SUBSEQUENT%20EVENTS%20(TOPIC%20855)%20AMENDMENTS%20TO%20CERTAIN%20RECOGNITION%20AND%20DISCLOSURE%20REQUIREMENTS">Update No. 2010-09</a>—Subsequent Events (Topic 855): Amendments to Certain Recognition and Disclosure Requirements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-08.pdf&title=UPDATE%20NO.%202010-08%E2%80%94TECHNICAL%20CORRECTIONS%20TO%20VARIOUS%20TOPICS">Update No. 2010-08</a>—Technical Corrections to Various Topics\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-07.pdf&title=UPDATE%20NO.%202010-07%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20NOT-FOR-PROFIT%20ENTITIES:%20MERGERS%20AND%20ACQUISITIONS">Update No. 2010-07</a>—Not-for-Profit Entities (Topic 958): Not-for-Profit Entities: Mergers and Acquisitions\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2010-06.pdf&title=UPDATE%20NO.%202010-06%E2%80%94FAIR%20VALUE%20MEASUREMENTS%20AND%20DISCLOSURES%20(TOPIC%20820):%20IMPROVING%20DISCLOSURES%20ABOUT%20FAIR%20VALUE%20MEASUREMENTS">Update No. 2010-06</a>—Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-05.pdf&title=UPDATE%20NO.%202010-05%20COMPENSATION%20-%20STOCK%20COMPENSATION%20(TOPIC%20718):%20ESCROWED%20SHARE%20ARRANGEMENTS%20AND%20THE%20PRESUMPTION%20OF%20COMPENSATION">Update No. 2010-05</a>—Compensation—Stock Compensation (Topic 718): Escrowed Share Arrangements and the Presumption of Compensation (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2010-04.pdf&title=ASU%202010-04,%20ACCOUNTING%20FOR%20VARIOUS%20TOPICS%E2%80%94TECHNICAL%20CORRECTIONS%20TO%20SEC%20PARAGAPHS">Update No. 2010-04</a>—Accounting for Various Topics—Technical Corrections to SEC Paragraphs (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2010-03+-+Extractive+Industries+Oil+and+Gas+Topic+932+Oil+and+Gas+Reserve+Estimation+and+Disclosures.pdf&title=UPDATE%20NO.%202010-03%E2%80%94EXTRACTIVE%20ACTIVITIES%E2%80%94OIL%20AND%20GAS%20(TOPIC%20932):%20OIL%20%26%20GAS%20RESERVE%20ESTIMATION%20AND%20DISCLOSURES">Update No. 2010-03</a>—Extractive Activities—Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and Disclosures\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-02.pdf&title=UPDATE%20NO.%202010-02%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20ACCOUNTING%20AND%20REPORTING%20FOR%20DECREASES%20IN%20OWNERSHIP%20OF%20A%20SUBSIDIARY%E2%80%94A%20SCOPE%20CLARIFICATION">Update No. 2010-02</a>—Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary—a Scope Clarification\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2010-01.pdf&title=UPDATE%20NO.%202010-01%E2%80%94EQUITY%20(TOPIC%20505):%20ACCOUNTING%20FOR%20DISTRIBUTIONS%20TO%20SHAREHOLDERS%20WITH%20COMPONENTS%20OF%20STOCK%20AND%20CASH%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)">Update No. 2010-01</a>—Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n</ul>\n<h3 class="font-16"><a name="2009" />Issued In 2009</h3>\n<ul class="ul-list-type pt-2">\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2009-17.pdf&title=UPDATE%20NO.%202009-17%E2%80%94CONSOLIDATIONS%20(TOPIC%20810):%20IMPROVEMENTS%20TO%20FINANCIAL%20REPORTING%20BY%20ENTERPRISES%20INVOLVED%20WITH%20VARIABLE%20INTEREST%20ENTITIES">Update No. 2009-17</a>—Consolidations (Topic 810): Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2009-16.pdf&title=UPDATE%20NO.%202009-16%E2%80%94TRANSFERS%20AND%20SERVICING%20(TOPIC%20860):%20ACCOUNTING%20FOR%20TRANSFERS%20OF%20FINANCIAL%20ASSETS">Update No. 2009-16</a>—Transfers and Servicing (Topic 860): Accounting for Transfers of Financial Assets\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2009-15.pdf&title=UPDATE%20NO.%202009-15%E2%80%94ACCOUNTING%20FOR%20OWN-SHARE%20LENDING%20ARRANGEMENTS%20IN%20CONTEMPLATION%20OF%20CONVERTIBLE%20DEBT%20ISSUANCE%20OR%20OTHER%20FINANCING">Update No. 2009-15</a>—Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=asu2009-14.pdf&title=UPDATE%20NO.%202009-14%E2%80%94SOFTWARE%20(TOPIC%20985):%20CERTAIN%20REVENUE%20ARRANGEMENTS%20THAT%20INCLUDE%20SOFTWARE%20ELEMENTS%E2%80%94A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE">Update No. 2009-14</a>—Software (Topic 985): Certain Revenue Arrangements That Include Software Elements—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2009-13+Revenue+Recognition+_Topic+605_+Multiple-Deliverable+RR+by+EITF.pdf&title=UPDATE%20NO.%202009-13%E2%80%94REVENUE%20RECOGNITION%20(TOPIC%20605):%20MULTIPLE-DELIVERABLE%20REVENUE%20ARRANGEMENTS%E2%80%94A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE">Update No. 2009-13</a>—Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements—a consensus of the FASB Emerging Issues Task Force\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=asu2009-12.pdf&title=UPDATE%20NO.%202009-12%E2%80%94FAIR%20VALUE%20MEASUREMENTS%20AND%20DISCLOSURES%20(TOPIC%20820):%20INVESTMENTS%20IN%20CERTAIN%20ENTITIES%20THAT%20CALCULATE%20NET%20ASSET%20PER%20SHARE%20(OR%20ITS%20EQUIVALENT)">Update No. 2009-12</a>—Fair Value Measurements and Disclosures (Topic 820): Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=2009-11.pdf&title=UPDATE%20NO.%202009-11%E2%80%94EXTRACTIVE%20INDUSTRIES%E2%80%94OIL%20AND%20GAS%E2%80%94AMENDMENT%20TO%20SECTION%20932-10-S99">Update No. 2009-11</a>—Extractive Activities—Oil and Gas—Amendment to Section 932-10-S99 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=2009-10.pdf&title=UPDATE%20NO.%202009-10%E2%80%94FINANCIAL%20SERVICES%E2%80%94BROKER%20AND%20DEALERS:%20INVESTMENTS%E2%80%94OTHER%E2%80%94AMENDMENT%20TO%20SUBTOPIC%20940-325">Update No. 2009-10</a>—Financial Services—Broker and Dealers: Investments—Other—Amendment to Subtopic 940-325 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=2009-09.pdf&title=UPDATE%20NO.%202009-09%E2%80%94ACCOUNTING%20FOR%20INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20AND%20ACCOUNTING%20FOR%20EQUITY-BASED%20PAYMENTS%20TO%20NON-EMPLOYEES">Update No. 2009-09</a>—Accounting for Investments—Equity Method and Joint Ventures and Accounting for Equity-Based Payments to Non-Employees—Amendments to Sections 323-10-S99 and 505-50-S99 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=2009-08.pdf&title=UPDATE%20NO.%202009-08%E2%80%94EARNINGS%20PER%20SHARE%E2%80%94AMENDMENTS%20TO%20SECTION%20260-10-S99">Update No. 2009-08</a>—Earnings per Share—Amendments to Section 260-10-S99 (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=2009-07.pdf&title=UPDATE%20NO.%202009-07%E2%80%94ACCOUNTING%20FOR%20VARIOUS%20TOPICS%E2%80%94TECHNICAL%20CORRECTIONS%20TO%20SEC%20PARAGRAPHS">Update No. 2009-07</a>—Accounting for Various Topics—Technical Corrections to SEC Paragraphs (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=090901+Topic+740+-+Income+Taxes_ASU2009-06.pdf&title=UPDATE%20NO.%202009-06%E2%80%94INCOME%20TAXES%20(TOPIC%20740)%E2%80%94IMPLEMENTATION%20GUIDANCE%20ON%20ACCOUNTING%20FOR%20UNCERTAINTY%20IN%20INCOME%20TAXES%20AND%20DISCLOSURE%20AMENDMENTS%20FOR%20NONPUBLIC%20ENTITIES">Update No. 2009-06</a>—Income Taxes (Topic 740)—Implementation Guidance on Accounting for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2009-05.pdf&title=UPDATE%20NO.%202009-05%E2%80%94FAIR%20VALUE%20MEASUREMENTS%20AND%20DISCLOSURES%20(TOPIC%20820)%E2%80%94MEASURING%20LIABILITIES%20AT%20FAIR%20VALUE">Update No. 2009–05</a>—Fair Value Measurements and Disclosures (Topic 820)—Measuring Liabilities at Fair Value\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+Update+2009-04.pdf&title=UPDATE%20NO.%202009-04%E2%80%94ACCOUNTING%20FOR%20REDEEMABLE%20EQUITY%20INSTRUMENTS%E2%80%94AMENDMENT%20TO%20SECTION%20480-10-S99">Update No. 2009–04</a>—Accounting for Redeemable Equity Instruments—Amendment to Section 480-10-S99 (SEC Update)\n<br />\n\xa0\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+Update+2009-03.pdf&title=UPDATE%20NO.%202009-03%E2%80%94SEC%20UPDATE%E2%80%94AMENDMENTS%20TO%20VARIOUS%20TOPICS%20CONTAINING%20SEC%20STAFF%20ACCOUNTING%20BULLETINS">Update No. 2009–03</a>—SEC Update—Amendments to Various Topics Containing SEC Staff Accounting Bulletins (SEC Update)\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2009-02.pdf&title=UPDATE%20NO.%202009-02%E2%80%94OMNIBUS%20UPDATE%E2%80%94AMENDMENTS%20TO%20VARIOUS%20TOPICS%20FOR%20TECHNICAL%20CORRECTIONS">Update No. 2009–02</a>—Omnibus Update—Amendments to Various Topics for Technical Corrections\n<br />\n\xa0</li>\n<li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU2009-01.pdf&title=UPDATE%20NO.%202009-01-TOPIC%20105-GENERALLY%20ACCEPTED%20ACCOUNTING%20PRINCIPLES-AMENDMENTS%20BASED%20ON-STATEMENT%20OF%20FINANCIAL%20ACCOUNTING%20STANDARDS%20NO.%20168-THE%20FASB%20ACCOUNTING%20STANDARDS%20CODIFICATIONTM%20AND%20THE%20HIERARCHY%20OF%20GENERALLY%20ACCEPTED%20ACCOUNTING%20PRINCIPLES">Update No. 2009–01</a>—Topic 105—Generally Accepted Accounting Principles—amendments based on—Statement of Financial Accounting Standards No. 168—The <em>FASB Accounting Standards Codification</em><sup>TM</sup> and the Hierarchy of Generally Accepted Accounting Principles \xa0</li>\n</ul>\n</div>\n </div>\n </div>\n \n<div class="aside-bar print-enabled">\n <div class="aside-bar-child p-3 pb-50px mb-20px">\n\n <div class="card-header sidenav-heading">\n <h2 class="sidenav-header mb-1">STANDARDS</h2>\n </div>\n\n <div class="width-10em">\n <p class="p-12-content">\n <a class="quickLinks-faf cross-site-link" aria-label="sidenav_Accounting Standards Codification" href="https://asc.fasb.org/">Accounting Standards Codification</a>\n\n </p>\n </div>\n <div class="width-10em">\n <p class="p-12-content">\n <a class="quickLinks-faf text-decoration-none" aria-label="sidenav_Accounting Standards Updates Issued" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html">Accounting Standards Updates Issued</a>\n\n </p>\n <ul class="sidenav-sublink-ul width-10em mb-20px">\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2023" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2023">Issued in 2023</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2022" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2022">Issued in 2022</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2021" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2021">Issued in 2021</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2020" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2020">Issued in 2020</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2019" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2019">Issued in 2019</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2018" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2018">Issued in 2018</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2017" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2017">Issued in 2017</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2016" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2016">Issued in 2016</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2015" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2015">Issued in 2015</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2014" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2014">Issued in 2014</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2013" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2013">Issued in 2013</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2012" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2012">Issued in 2012</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2011" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2011">Issued in 2011</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2010" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2010">Issued in 2010</a></li>\n <li class="list-inline">\n </li>\n <li class="sidenav-sublink-li mb-12px lineheight-14px"><a class="sidenav-sublink-a" aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2009" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2009">Issued in 2009</a></li>\n <li class="list-inline">\n </li>\n </ul>\n </div>\n <div class="width-10em">\n <p class="p-12-content">\n <a class="quickLinks-faf text-decoration-none" aria-label="sidenav_Implementing New Standards" href="/implementation">Implementing New Standards</a>\n\n </p>\n </div>\n <div class="width-10em">\n <p class="p-12-content">\n <a class="quickLinks-faf text-decoration-none" aria-label="sidenav_Accounting Standards Updates—Effective Dates" href="/Page/PageContent?PageId=/standards/accounting-standards-updateseffective-dates.html">Accounting Standards Updates—Effective Dates</a>\n\n </p>\n </div>\n <div class="width-10em">\n <p class="p-12-content">\n <a class="quickLinks-faf text-decoration-none" aria-label="sidenav_Concepts Statements" href="/page/PageContent?pageId=/standards/concepts-statements.html">Concepts Statements</a>\n\n </p>\n </div>\n <div class="width-10em">\n <p class="p-12-content">\n <a class="quickLinks-faf text-decoration-none" aria-label="sidenav_Private Company Decision-Making Framework" href="/page/pageContent?pageid=/standards/framework.html">Private Company Decision-Making Framework</a>\n\n </p>\n </div>\n <div class="width-10em">\n <p class="p-12-content">\n <a class="quickLinks-faf text-decoration-none" aria-label="sidenav_Transition Resource Group for Credit Losses" href="/page/index?pageId=standards/Transition.html">Transition Resource Group for Credit Losses</a>\n\n </p>\n </div>\n </div>\n</div>\n </div>\n</div>\n<script>\n var onloadCallback = function () {\n grecaptcha.render("google_captcha", {\n "sitekey": "6Ldr-I4dAAAAADpb4g6zpNSnlzdbdCfkCbWDq1oT"\n });\n };\n\n</script>\n <div id="VideoModal" class="Videomodal">\n <div class="Video-modal-content">\n <span class="video-close" id="video-popup-x">×</span>\n <div id="VideoFrame"></div>\n </div>\n </div>\n <div class="popup-overlay"></div>\n <div id="imgModal" class="Videomodal imgModal">\n <div class="Video-modal-content width-auto">\n <span class="video-close" id="img-popup-x">×</span>\n <div id="imgFrame"></div>\n </div>\n </div>\n\n </main>\n </div>\n\n <div class="border-top footer text-muted print-enabled">\n <div class="bg-gray mb-invert-16px">\n <nav class="navbar-level-4 bg-gray" aria-label="navbar-level-4">\n <ul class="navbar-level-4-first-child font-12 font-faf-blue ps-0">\n <li class="nav-item">\n <a class="nav-link custom-link3 cross-site-link" aria-label=">CAREERS" href="http://fafbaseurl/careers" target="_blank">CAREERS</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link3" aria-label=">PRESS RELEASES" href="/Page/PageContent?PageId=/news-media/inthenews.html">PRESS RELEASES</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link3 cross-site-link" aria-label=">TERMS OF USE" href="http://fafbaseurl/page/pageContent?pageId=/Termsofuse/Termsofuse.html&isStaticPage=True">TERMS OF USE</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link3" aria-label=">CONTACT US" href="/contact">CONTACT US</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link3 cross-site-link" aria-label=">PRIVACY POLICY" href="http://fafbaseurl/privacypolicy" target="_blank">PRIVACY POLICY</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link3" aria-label=">COPYRIGHT PERMISSION" href="/page/pagecontent?pageid=/copyright-permission/index.html&isstaticpage=true">COPYRIGHT PERMISSION</a>\n </li>\n </ul>\n </nav>\n <nav class="navbar-level-5 navbar-light bg-gray" aria-label="navbar-level-5">\n <hr class="mb-0 mt-0 me-120px ms-120px" />\n <div class="ql-content">\n <table class="ql-table" id="footer_quickLinks" aria-describedby="footer_quickLinks">\n <tr>\n <th id="quick-links-title" class="nav-item font-14 font-itc-franklin-gothic-std mt-6px me-3 ql-td f-weight-400">\n QUICKLINKS:\n </th>\n <td>\n <ul class="navbar-level-5-first-child font-12 ps-0 ql">\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_FASB RESPONSE TO COVID-19" href="/COVID19">FASB RESPONSE TO COVID-19</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_ACADEMICS" href="/academics">ACADEMICS</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_EMERGING ISSUES TASK FORCE (EITF)" href="/eitf">EMERGING ISSUES TASK FORCE (EITF)</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_IMPLEMENTING NEW STANDARDS" href="/implementation">IMPLEMENTING NEW STANDARDS</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_INVESTORS" href="/investors">INVESTORS</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_NOT-FOR-PROFITS" href="/page/pagecontent?pageId=/notforprofits/notforprofits.html&isstaticpage=true">NOT-FOR-PROFITS</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_PRIVATE COMPANY COUNCIL (PCC)" href="/pcc">PRIVATE COMPANY COUNCIL (PCC)</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n <li class="nav-item">\n <a class="nav-link custom-link2" aria-label="footer_TAXONOMY (XBRL)" href="/xbrl">TAXONOMY (XBRL)</a>\n </li>\n <li class="nav-item">\n <a class="nav-link font-black">|</a>\n </li>\n\n </ul>\n </td>\n </tr>\n </table>\n </div>\n </nav>\n</div>\n\n<nav class="navbar-level-3 bg-fasb-blue pb-1 pt-1" aria-label="navbar-level-3">\n <ul class="navbar-level-3-first-child site-select main_menu_content_list ps-0 mb-1 footer-ps" id="navbarSupportedContent3">\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white" href="/">HOME</a>\n </li>\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white site-current3" href="/standards">STANDARDS</a>\n <div class="submenu-content-footer">\n <div class="main_menu_content_list_submenu_bottom">\n <div class="submenu-row">\n\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Accounting Standards Codification" href="http://asc.fasb.org/home">Accounting Standards Codification</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Accounting Standards Updates Issued" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html">Accounting Standards Updates Issued</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Implementing New Standards" href="/implementation">Implementing New Standards</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Accounting Standards Updates—Effective Dates" href="/Page/PageContent?PageId=/standards/accounting-standards-updateseffective-dates.html">Accounting Standards Updates—Effective Dates</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Concepts Statements" href="/page/PageContent?pageId=/standards/concepts-statements.html">Concepts Statements</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Private Company Decision-Making Framework" href="/page/pageContent?pageid=/standards/framework.html">Private Company Decision-Making Framework</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Transition Resource Group for Credit Losses" href="/page/index?pageId=standards/Transition.html">Transition Resource Group for Credit Losses</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white site-current3" href="/projects">PROJECTS</a>\n <div class="submenu-content-footer">\n <div class="main_menu_content_list_submenu_bottom">\n <div class="submenu-row">\n\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Technical Agenda" href="/technicalagenda">Technical Agenda</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Exposure Documents" href="/Page/PageContent?PageId=/projects/exposure-documents.html">Exposure Documents</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Comment Letters" href="/page/PageContent?pageId=/projects/commentletter.html">Comment Letters</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Recently Completed Projects" href="/page/PageContent?pageId=/projects/recentlycompleted.html">Recently Completed Projects</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Technical Inquiry Service" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html">Technical Inquiry Service</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_For Investors" href="/investors">For Investors</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_For Academics" href="/academics">For Academics</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Post-Implementation Review" href="/pir">Post-Implementation Review</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white site-current3" href="/meetings">MEETINGS</a>\n <div class="submenu-content-footer">\n <div class="main_menu_content_list_submenu_bottom">\n <div class="submenu-row">\n\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Upcoming Meetings" href="/page/PageContent?pageId=/meetings/upcoming.html">Upcoming Meetings</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Past FASB Meetings" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true">Past FASB Meetings</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Tentative Board Decisions" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true">Tentative Board Decisions</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Meeting Minutes" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html">Meeting Minutes</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Subscribe to Action Alert" href="/signup">Subscribe to Action Alert</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white site-current3" href="/referencelibrary">REFERENCE LIBRARY</a>\n <div class="submenu-content-footer">\n <div class="main_menu_content_list_submenu_bottom">\n <div class="submenu-row">\n\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Project Plans Archive" href="/Page/PageContent?PageId=/reference-library/project-plans-archive.html&isstaticpage=true">Project Plans Archive</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Presentations & Speeches" href="/page/PageContent?pageId=/reference-library/presentationsandspeeches.html">Presentations & Speeches</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Meeting Minutes" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html">Meeting Minutes</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Public Forums" href="/page/PageContent?pageId=/reference-library/public-forums.html">Public Forums</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Exposure Documents & Public Comment Documents" href="/page/PageContent?pageId=/reference-library/exposure-documents-public-comment-documents-archive.html">Exposure Documents & Public Comment Documents</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Other Comment Letters" href="/Page/PageContent?pageId=/reference-library/other-comment-letters.html">Other Comment Letters</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Ballots" href="/Page/PageContent?PageId=/reference-library/ballots.html&bcpath=tfff">Ballots</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Additional Communications" href="/Page/PageContent?PageId=/reference-library/additional-communications.html">Additional Communications</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Agenda Requests" href="/page/PageContent?pageId=/reference-library/agenda-requests.html">Agenda Requests</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Superseded Standards" href="/page/PageContent?pageId=/reference-library/superseded-standards.html">Superseded Standards</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_FASB Chair Quarterly Reports" href="/Page/PageContent?PageId=/reference-library/fasb-chair-quarterly.html&bcpath=tfff">FASB Chair Quarterly Reports</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Technical Inquiry Service" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html">Technical Inquiry Service</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Public Reference Request Form" href="/page/PageContent?pageId=/reference-library/public-reference-request.html">Public Reference Request Form</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Comparability in International Accounting Standards" href="/international">Comparability in International Accounting Standards</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_FASB Special Report: The Framework of Financial Accounting Concepts and Standards" href="/storeyandstorey">FASB Special Report: The Framework of Financial Accounting Concepts and Standards</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_FASB Staff Educational Papers" href="/page/PageContent?pageId=/reference-library/educational-papers.html">FASB Staff Educational Papers</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white site-current3" href="/newsmedia">NEWS & MEDIA</a>\n <div class="submenu-content-footer">\n <div class="main_menu_content_list_submenu_bottom">\n <div class="submenu-row">\n\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_In the News. . ." href="/Page/PageContent?PageId=/news-media/inthenews.html">In the News. . .</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Media Contacts" href="/page/PageContent?pageId=/news-media/mediacontacts.html">Media Contacts</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" aria-label="footer_sub_Join Media List" href="http://fafbaseurl/medialist" target="_blank">Join Media List</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Educational Webcasts and Webinars" href="/page/PageContent?pageId=/news-media/webcastswebinars.html">Educational Webcasts and Webinars</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Videos" href="/Page/PageContent?PageId=/news-media/videospodcasts.html">Videos</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_FASB In Focus/Fact Sheets" href="/page/PageContent?pageId=/news-media/fasbinfocus.html ">FASB In Focus/Fact Sheets</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Contact Us" href="/contact">Contact Us</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white site-current3" href="/about">ABOUT US</a>\n <div class="submenu-content-footer">\n <div class="main_menu_content_list_submenu_bottom">\n <div class="submenu-row">\n\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_About the FASB" href="/facts">About the FASB</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_FASB 50th Anniversary" href="/fasb50">FASB 50th Anniversary</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Board Members" href="/Page/PageContent?PageId=/about-us/boardmembers.html">Board Members</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Senior Staff" href="/page/PageContent?pageId=/about-us/senior-staff.html">Senior Staff</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Advisory Groups" href="/page/PageContent?pageId=/about-us/advisory-groups.html&isStaticPage=true&bcPath=tfff">Advisory Groups</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Standard-Setting Process" href="/Page/PageContent?PageId=/about-us/standardsettingprocess.html&isstaticpage=true&bcpath=tff">Standard-Setting Process</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" aria-label="footer_sub_Annual Reports" href="http://fafbaseurl/page/pageContent?pageId=/about-us/annualreports.html" target="_blank">Annual Reports</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cursor-pointer" onclick="onWindowOpenClick(this)">Interactive Timeline</a>\n </div>\n <div class="submenu-col-3 mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" aria-label="footer_sub_Careers" href="http://fafbaseurl/careers" target="_blank">Careers</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Past FASB Members" href="/page/PageContent?pageId=/about-us/past-fasb-members.html">Past FASB Members</a>\n </div>\n <div class="col_submenu_bottom mb-1 mt-1">\n <a class="dropdown-item custom-link2 font-menu-card font-16" aria-label="footer_sub_Contact Us" href="/contact">Contact Us</a>\n </div>\n </div>\n </div>\n </div>\n </li>\n<li class="nav-item li-menu-item pr-0px">\n <a class="li-menu-item m-2 custom-link text-white" href="/signup">STAY CONNECTED</a>\n </li>\n\n </ul>\n</nav>\n\n\n<div class="navbar-level6-main">\n <nav class="navbar-level-6 site-select pb-2" aria-label="navbar-level-6">\n <ul class="navbar-level-6-first-child">\n<li class="nav-item mt-invert-5">\n <a class="img-link cross-site-link" aria-label="FAF_Footer" footer href="http://fafbaseurl">\n <img class="faf-logo-wt" src="https://d2x0djib3vzbzj.cloudfront.net/faf-logo.jpg" alt="FAF" />\n </a>\n </li>\n<li class="nav-item mt-invert-5 site-current-up">\n <a class="img-link cross-site-link" aria-label="FASB_Footer" footer href="/">\n <img class="logo-wt" src="https://d2x0djib3vzbzj.cloudfront.net/fasb-logo-small.jpg" alt="FASB" />\n </a>\n </li>\n<li class="nav-item mt-invert-5">\n <a class="img-link cross-site-link" aria-label="GASB_Footer" footer href="http://gasbBaseUrl">\n <img class="logo-wt" src="https://d2x0djib3vzbzj.cloudfront.net/gasb-logo-small.jpg" alt="GASB" />\n </a>\n </li>\n </ul>\n </nav>\n</div>\n\n </div>\n </div>\n <script type="text/javascript">\n var S3BucketBaseUrl = \'https://d2x0djib3vzbzj.cloudfront.net\',\n FAF_AF_Environment = \'https://accountingfoundation.org\',\n gasbBaseUrl = \'gasb.org\',\n fasbBaseUrl = \'fasb.org\',\n fafBaseUrl = \'accountingfoundation.org\';\n ascBaseUrl = \'asc.fasb.org\';\n garsBaseUrl = \'gars.gasb.org\';\n var feedbackSubmitEmailId = \'webmaster@fasb.org\';\n\n </script>\n\n <script src="/lib/jquery/dist/jquery.min.js"></script>\n <script src="/js/popper.min.js"></script>\n <script src="/lib/bootstrap5/dist/js/bootstrap.bundle.min.js"></script>\n <script src="/lib/FancyBox/jquery.fancybox.min.js"></script>\n <script src="/js/site.js?v=CavvdreZWlkWjTBb-qbZbKye2I4Xw4I1AZvHJSjp9Qk"></script>\n <script src="/js/xlaFormValidation.js?v=P85PK-PQxjTZC-WJ7ZpaCpAWtQcYHE-lgP3QxXi21p4"></script>\n\n \n\n</body>\n</html>'
soup = BeautifulSoup(response.text, 'html.parser')
print(soup.prettify())
<!DOCTYPE html> <html lang="en"> <head> <title> Accounting Standards Updates Issued </title> <!-- Global site tag (gtag.js) - Google Analytics --> <script async="" src="https://www.googletagmanager.com/gtag/js?id=UA-26301541-3"> </script> <script> window.dataLayer = window.dataLayer || []; function gtag() { dataLayer.push(arguments); } gtag('js', new Date()); gtag('config', 'UA-26301541-3'); gtag('config', 'G-9CXCY505DQ'); </script> <meta charset="utf-8"/> <link href="/favicon.ico" rel="icon" type="image/x-icon"/> <meta content="width=device-width" name="viewport"/> <meta content="IE=EmulateIE11" http-equiv="X-UA-Compatible"/> <link href="/lib/bootstrap5/dist/css/bootstrap.css" rel="stylesheet"> <link href="/lib/FancyBox/jquery.fancybox.min.css" rel="stylesheet"/> <link href="/css/site.css?v=TJnVwKtBKNX_DONQyz810wOoGa8uk9-RvIc9lqkiq0s" rel="stylesheet"/> <style type="text/css"> .dropdown-large { padding: 1rem; } </style> </link> </head> <body style="width:100% !important"> <nav aria-label="navbar-level-2" class="navbar-level-2"> <div class="notification-alert width-80per ml-inv-24px font-itc-franklin-gothic-std-book mt-8px" style="display:none"> <div class="notification alert-dark d-flex ps-1"> <div> <div class="m-0"> <span class="font-11"> <strong> We have updated our Privacy Policy. </strong> By continuing to use this website, you are agreeing to the new <a aria-label="npp_1" class="notification-link cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/privacypolicy/privacypolicy.html&isStaticPage=True"> Privacy Policy </a> and any updated website Terms. </span> </div> <span class="font-11"> <strong> NOTICE regarding use of cookies: </strong> We have updated our Privacy Policy to reflect our use of cookies to collect and process data, or to enhance the user experience. By continuing to use this website, you agree to the placement of these cookies and to similar technologies as described in our <a aria-label="npp_2" class="notification-link cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/privacypolicy/privacypolicy.html&isStaticPage=True"> Privacy Policy </a> . </span> </div> <div class="mt-2"> <input class="notification-acceptbtn rounded" onclick="javascript: closePrivacyBanner();" type="button" value="Accept"/> </div> </div> </div> </nav> <div> <header class="print-enabled"> <div class="navbar-level1-main"> <nav aria-label="Header-Level1" class="navbar-level-1 bg-white height-33px site-select"> <ul class="navbar-level-1-first-child"> <li class="nav-item nav-items-list mt-0 mb-0"> <a aria-label="FAF" class="nav-l1-links text-dark cross-site-link" href="http://fafbaseurl"> FAF </a> </li> <li class="nav-item site-current mt-0 mb-0"> <a aria-label="FASB_Header" class="nav-l1-links text-dark" href="/"> FASB </a> </li> <li class="nav-item nav-items-list mt-0 mb-0"> <a aria-label="GASB" class="nav-l1-links text-dark cross-site-link" href="http://gasbBaseUrl"> GASB </a> </li> <li class="nav-item img-pipe"> | </li> <li class="nav-item mt-0 mb-0"> <a class="font-faf-blue show-icon img-social-media-pm" href="/Page/PageContent?PageId=/rss-help/index.html"> <div class="img-social-media-div mt-1"> <img alt="RSS" class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-rss-30.png"/> </div> </a> </li> <li class="nav-item mt-0 mb-0"> <a class="font-faf-blue show-icon img-social-media-pm" href="https://www.youtube.com/channel/UC2F_Y5aSRjoo9cr1ALcDisg" target="_blank"> <div class="img-social-media-div mt-1"> <img alt="Youtube" class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-youtube-play-button-30.png"/> </div> </a> </li> <li class="nav-item mt-0 mb-0"> <a class="font-faf-blue show-icon img-social-media-pm" href="http://www.twitter.com/FAFNorwalk" target="_blank"> <div class="img-social-media-div mt-1"> <img alt="Twitter" class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-twitter-squared-30.png"/> </div> </a> </li> <li class="nav-item mt-0 mb-0"> <a class="font-faf-blue show-icon img-social-media-pm" href="https://www.linkedin.com/company/fasb" target="_blank"> <div class="img-social-media-div mt-1"> <img alt="LinkedIn" class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-linkedin-30.png"/> </div> </a> </li> <li class="nav-item mt-0 mb-0"> <a class="font-faf-blue show-icon img-social-media-pm" href="https://www.facebook.com/FASBstandards/" target="_blank"> <div class="img-social-media-div mt-1"> <img alt="Facebook" class="img-social-media" src="https://d2x0djib3vzbzj.cloudfront.net/icons8-facebook-30.png"/> </div> </a> </li> </ul> </nav> </div> <nav aria-label="navbar-level-2" class="navbar-level-2 height-83px bg-fasb-blue"> <div class="navbar-level-2-content"> <a href="/"> <h1 class="ml-80px position-absolute font-white"> <img alt="Financial Accounting Standards Board" class="mt-3 main-logo" src="https://d2x0djib3vzbzj.cloudfront.net/Gen_WHITE_FASB_Logo_SVG_Small.svg"/> </h1> </a> <div class="topnav-right Logo-header"> <ul class="navbar-level-2-last-child"> <li class="nav-item font-12"> <a aria-label="Contact Us_Header" class="nav-link text-white custom-link pb-3 ps-0 ms-3 me-3 pe-0" href="/info/contact"> Contact Us </a> </li> <li class="nav-item font-12 p-1 mr-10"> <div class="form-group-input-search"> <input class="input-control txt-search form-control-sm pt-0 color-white width-200px" id="txtSearch" name="txtSearch" onkeypress="javascript: search(event);" placeholder="Search" type="text"> <span class="highlight"> </span> <span class="bar-search"> </span> </input> </div> <a class="text-white font-12 custom-link adv-search-link" href="/Search/AdvanceSearch"> Advanced Search </a> </li> </ul> </div> </div> </nav> <nav aria-label="navbar-Header-level-3" class="ps-4 navbar-level-3 height-37px bg-fasb-blue navbar-Header-level-3"> <ul class="navbar-level-3-first-child site-select main_menu_content_list ps-0 mb-1" id="navbarSupportedContent2"> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white" href="/"> HOME </a> </li> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white site-current2" href="/standards"> STANDARDS </a> <div class="submenu-content-header submenu-content-header-dynamic-top"> <div class="main_menu_content_list_submenu"> <div class="submenu-row"> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="http://asc.fasb.org/home"> Accounting Standards Codification </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html"> Accounting Standards Updates Issued </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/implementation"> Implementing New Standards </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/standards/accounting-standards-updateseffective-dates.html"> Accounting Standards Updates—Effective Dates </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/standards/concepts-statements.html"> Concepts Statements </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/pageContent?pageid=/standards/framework.html"> Private Company Decision-Making Framework </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/index?pageId=standards/Transition.html"> Transition Resource Group for Credit Losses </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white site-current2" href="/projects"> PROJECTS </a> <div class="submenu-content-header submenu-content-header-dynamic-top"> <div class="main_menu_content_list_submenu"> <div class="submenu-row"> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/technicalagenda"> Technical Agenda </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/projects/exposure-documents.html"> Exposure Documents </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/commentletter.html"> Comment Letters </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/recentlycompleted.html"> Recently Completed Projects </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html"> Technical Inquiry Service </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/investors"> For Investors </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/academics"> For Academics </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/pir"> Post-Implementation Review </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white site-current2" href="/meetings"> MEETINGS </a> <div class="submenu-content-header submenu-content-header-dynamic-top"> <div class="main_menu_content_list_submenu"> <div class="submenu-row"> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/upcoming.html"> Upcoming Meetings </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true"> Past FASB Meetings </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true"> Tentative Board Decisions </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html"> Meeting Minutes </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/signup"> Subscribe to Action Alert </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white site-current2" href="/referencelibrary"> REFERENCE LIBRARY </a> <div class="submenu-content-header submenu-content-header-dynamic-top"> <div class="main_menu_content_list_submenu"> <div class="submenu-row"> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/project-plans-archive.html&isstaticpage=true"> Project Plans Archive </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/presentationsandspeeches.html"> Presentations & Speeches </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html"> Meeting Minutes </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/public-forums.html"> Public Forums </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/exposure-documents-public-comment-documents-archive.html"> Exposure Documents & Public Comment Documents </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?pageId=/reference-library/other-comment-letters.html"> Other Comment Letters </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/ballots.html&bcpath=tfff"> Ballots </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/additional-communications.html"> Additional Communications </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/agenda-requests.html"> Agenda Requests </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/superseded-standards.html"> Superseded Standards </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/fasb-chair-quarterly.html&bcpath=tfff"> FASB Chair Quarterly Reports </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html"> Technical Inquiry Service </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/public-reference-request.html"> Public Reference Request Form </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/international"> Comparability in International Accounting Standards </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/storeyandstorey"> FASB Special Report: The Framework of Financial Accounting Concepts and Standards </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/educational-papers.html"> FASB Staff Educational Papers </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white site-current2" href="/newsmedia"> NEWS & MEDIA </a> <div class="submenu-content-header submenu-content-header-dynamic-top"> <div class="main_menu_content_list_submenu"> <div class="submenu-row"> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/news-media/inthenews.html"> In the News. . . </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/mediacontacts.html"> Media Contacts </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/medialist" target="_blank"> Join Media List </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/webcastswebinars.html"> Educational Webcasts and Webinars </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/news-media/videospodcasts.html"> Videos </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/fasbinfocus.html "> FASB In Focus/Fact Sheets </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/contact"> Contact Us </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white site-current2" href="/about"> ABOUT US </a> <div class="submenu-content-header submenu-content-header-dynamic-top"> <div class="main_menu_content_list_submenu"> <div class="submenu-row"> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/facts"> About the FASB </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/fasb50"> FASB 50th Anniversary </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/about-us/boardmembers.html"> Board Members </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/senior-staff.html"> Senior Staff </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/advisory-groups.html&isStaticPage=true&bcPath=tfff"> Advisory Groups </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/about-us/standardsettingprocess.html&isstaticpage=true&bcpath=tff"> Standard-Setting Process </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/about-us/annualreports.html" target="_blank"> Annual Reports </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16 cursor-pointer" onclick="onWindowOpenClick(this)"> Interactive Timeline </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/careers" target="_blank"> Careers </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/past-fasb-members.html"> Past FASB Members </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16" href="/contact"> Contact Us </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item"> <a class="li-menu-item custom-link text-white" href="/signup"> STAY CONNECTED </a> </li> </ul> </nav> </header> <div class="container"> <main class="main-body pb-3 mb-130pt" role="main"> <div class="main-content-width"> <div class="main-content"> <nav aria-label="breadcrumb" class="main-breadcrumb-bar"> <ol class="breadcrumb"> <li class="breadcrumb-item"> <a aria-label="FASB Home" class="breadcrumb-link" href="/"> FASB Home </a> </li> <li class="breadcrumb-item"> <a aria-label="Standards" class="breadcrumb-link" href="/standards"> Standards </a> </li> <li class="breadcrumb-item"> Accounting Standards Updates Issued </li> </ol> </nav> </div> <div class="main-content"> <div class="section-heading-bar"> <h2 class="section-head font-faf-blue text-uppercase width-95"> Accounting Standards Updates Issued </h2> <p class="content-updated-on font-faf-blue font-10 pe-2 pt-3"> </p> <div class="mr-15px mt-invert-15px mb-10px"> <a> <img alt="" aria-label="button"/> </a> </div> </div> <div class="aside-utility-bar p-3 print-enabled"> <div class="row text-center"> <div class="col-2"> <a aria-label="utility_Print" class="btn" data-bs-placement="bottom" data-bs-toggle="tooltip" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html&isPrintView=true" title="Printer Friendly"> <span class="bi bi-printer-fill font-faf-blue show-icon"> <svg class="bi bi-printer-fill" fill="currentColor" height="16" viewbox="0 0 16 16" width="16" xmlns="http://www.w3.org/2000/svg"> <path d="M5 1a2 2 0 0 0-2 2v1h10V3a2 2 0 0 0-2-2H5zm6 8H5a1 1 0 0 0-1 1v3a1 1 0 0 0 1 1h6a1 1 0 0 0 1-1v-3a1 1 0 0 0-1-1z"> </path> <path d="M0 7a2 2 0 0 1 2-2h12a2 2 0 0 1 2 2v3a2 2 0 0 1-2 2h-1v-2a2 2 0 0 0-2-2H5a2 2 0 0 0-2 2v2H2a2 2 0 0 1-2-2V7zm2.5 1a.5.5 0 1 0 0-1 .5.5 0 0 0 0 1z"> </path> </svg> </span> </a> </div> <div class="col-2"> <button aria-label="utility_Email" class="btn" data-bs-placement="bottom" data-bs-toggle="tooltip" onclick="javascript: fnContentEmail();" title="Email This Page"> <span class="bi bi-envelope-fill font-faf-blue show-icon"> <svg class="bi bi-envelope-fill" fill="currentColor" height="16" viewbox="0 0 16 16" width="16" xmlns="http://www.w3.org/2000/svg"> <path d="M.05 3.555A2 2 0 0 1 2 2h12a2 2 0 0 1 1.95 1.555L8 8.414.05 3.555ZM0 4.697v7.104l5.803-3.558L0 4.697ZM6.761 8.83l-6.57 4.027A2 2 0 0 0 2 14h12a2 2 0 0 0 1.808-1.144l-6.57-4.027L8 9.586l-1.239-.757Zm3.436-.586L16 11.801V4.697l-5.803 3.546Z"> </path> </svg> </span> </button> </div> <div class="col-2"> <button aria-label="utility_FeedBack" class="btn" data-bs-placement="bottom" data-bs-toggle="tooltip" onclick="javascript: fnContentFeedback();" title="Submit Feedback"> <span class="bi bi-chat-right-fill font-faf-blue show-icon"> <svg class="bi bi-chat-right-fill" fill="currentColor" height="16" viewbox="0 0 16 16" width="16" xmlns="http://www.w3.org/2000/svg"> <path d="M14 0a2 2 0 0 1 2 2v12.793a.5.5 0 0 1-.854.353l-2.853-2.853a1 1 0 0 0-.707-.293H2a2 2 0 0 1-2-2V2a2 2 0 0 1 2-2h12z"> </path> </svg> </span> </button> </div> </div> </div> </div> <div class="main-content"> <div class="main-content-bar pb-50px"> <div class="main-content-body fs-15px"> <div class="mb-invert-30px bg-white"> The <em> FASB Accounting Standards Codification </em> ® (FASB Codification) is the sole source of authoritative GAAP other than SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. <br/> <br/> Each ASU explains: <ol> <li> How the FASB has changed US GAAP, including each specific amendment to the FASB Codification </li> <li> Why the FASB decided to change US GAAP and background information related to the change </li> <li> When the changes will be effective and the transition method. </li> </ol> <br/> <strong> YOU MUST USE Adobe® Acrobat® Reader® VERSION 5.0 OR HIGHER TO VIEW THE FULL TEXT OF FASB DOCUMENTS BELOW. </strong> <br/> <a class="font-15" href="/page/PageContent?pageId=/adobe-acrobat-download/index.html&isStaticPage=True"> <strong> (Download Free Acrobat Reader) </strong> </a> <br/> <h2 class="font-16 font-faf-blue"> COPYRIGHT NOTICE </h2> Copyright © 2023 by Financial Accounting Foundation. All rights reserved. Certain portions may include material copyrighted by American Institute of Certified Public Accountants. Content copyrighted by Financial Accounting Foundation, or any third parties who have not provided specific permission, may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation or such applicable third party. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government. <br/> <br/> Any links to the ASUs on your website must be directed to this page and not to the individual documents so that users understand the requirements and conditions for the use of ASUs. <br/> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <strong> All use is subject to the </strong> <a class="font-15 cross-site-link" href="https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html&isStaticPage=True"> FASB Website Terms and Conditions </a> </li> </ul> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> For additional use, you may <a class="font-15" href="/page/pagecontent?pageid=/copyright-permission/index.html&isstaticpage=true" target="_blank"> Request Copyright Permission </a> </li> </ul> <hr/> <h2 class="font-16 font-faf-blue"> VIEW FASB ACCOUNTING STANDARDS UPDATES </h2> <h3 class="font-16"> <a name="2023"> </a> Issued In 2023 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202023-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-05%E2%80%94Business%20Combinations%E2%80%94Joint%20Venture%20Formations%20(Subtopic%20805-60):%20Recognition%20and%20Initial%20Measurement"> Update 2023-05 </a> —Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement <br/> <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202023-04.pdf&title=Accounting%20Standards%20Update%202023-04%E2%80%94Liabilities%20(Topic%20405):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20121%20(SEC%20Update)"> Update 2023-04 </a> —Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 121 (SEC Update) <br/> <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202023-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-03%E2%80%94Presentation%20of%20Financial%20Statements%20(Topic%20205),%20Income%20Statement%E2%80%94Reporting%20Comprehensive%20Income%20(Topic%20220),%20Distinguishing%20Liabilities%20from%20Equity%20(Topic%20480),%20Equity%20(Topic%20505),%20and%20Compensation%E2%80%94Stock%20Compensation%20(Topic%20718):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20120,%20SEC%20Staff%20Announcement%20at%20the%20March%2024,%202022%20EITF%20Meeting,%20and%20Staff%20Accounting%20Bulletin%20Topic%206.B,%20Accounting%20Series%20Release%20280%E2%80%94General%20Revision%20of%20Regulation%20S-X:%20Income%20or%20Loss%20Applicable%20to%20Common%20Stock%20(SEC%20Update)"> Update 2023-03 </a> —Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: <em> Income or Loss Applicable to Common Stock </em> (SEC Update) <br/> <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323)%E2%80%94Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323):%20Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method%20(a%20consensus%20of%20the%20Emerging%20Issues%20Task%20Force)"> Update 2023-02 </a> —Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force) <br/> <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202023-01%E2%80%94Leases%20(Topic%20842)%E2%80%94Common%20Control%20Arrangements.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-01%E2%80%94Leases%20(Topic%20842):%20Common%20Control%20Arrangements"> Update 2023-01 </a> —Leases (Topic 842): Common Control Arrangements <br/> <br/> </li> </ul> <h3 class="font-16"> <a name="2022"> </a> Issued In 2022 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202022-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-06%E2%80%94Reference%20Rate%20Reform%20(Topic%20848):%20Deferral%20of%20the%20Sunset%20Date%20of%20Topic%20848"> Update 2022-06 </a> —Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 <br/> <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202022-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-05%E2%80%94Financial%20Services%E2%80%94Insurance%20(Topic%20944):%20Transition%20for%20Sold%20Contracts"> Update 2022-05 </a> —Financial Services—Insurance (Topic 944): Transition for Sold Contracts <br/> <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202022-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-04%E2%80%94LIABILITIES%E2%80%94SUPPLIER%20FINANCE%20PROGRAMS%20(SUBTOPIC%20405-50):%20DISCLOSURE%20OF%20SUPPLIER%20FINANCE%20PROGRAM%20OBLIGATIONS"> Update 2022-04 </a> —Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202022-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-03%E2%80%94Fair%20Value%20Measurement%20(Topic%20820):%20Fair%20Value%20Measurement%20of%20Equity%20Securities%20Subject%20to%20Contractual%20Sale%20Restrictions"> Update 2022-03 </a> —Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202022-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-02%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326):%20TROUBLED%20DEBT%20RESTRUCTURINGS%20AND%20VINTAGE%20DISCLOSURES"> Update 2022-02 </a> —Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU%202022-01.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202022-01%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20FAIR%20VALUE%20HEDGING%E2%80%94PORTFOLIO%20LAYER%20METHOD"> Update 2022-01 </a> —Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method <br/> </li> </ul> <h3 class="font-16"> <a name="2021"> </a> Issued In 2021 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU_2021-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-10%E2%80%94GOVERNMENT%20ASSISTANCE%20(TOPIC%20832):%20DISCLOSURES%20BY%20BUSINESS%20ENTITIES%20ABOUT%20GOVERNMENT%20ASSISTANCE"> Update 2021-10 </a> —Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU_2021-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-09%E2%80%94LEASES%20(TOPIC%20842):%20DISCOUNT%20RATE%20FOR%20LESSEES%20THAT%20ARE%20NOT%20PUBLIC%20BUSINESS%20ENTITIES"> Update 2021-09 </a> —Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU_2021-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-08%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20ACCOUNTING%20FOR%20CONTRACT%20ASSETS%20AND%20CONTRACT%20LIABILITIES%20FROM%20CONTRACTS%20WITH%20CUSTOMERS"> Update 2021-08 </a> —Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU_2021-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-07%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20DETERMINING%20THE%20CURRENT%20PRICE%20OF%20AN%20UNDERLYING%20SHARE%20FOR%20EQUITY-CLASSIFIED%20SHARE-BASED%20AWARDS%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)"> Update 2021-07 </a> —Compensation—Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Based Awards (a consensus of the Private Company Council) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2021-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-06%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20(TOPIC%20205),%20FINANCIAL%20SERVICES%E2%80%94DEPOSITORY%20AND%20LENDING%20(TOPIC%20942),%20AND%20FINANCIAL%20SERVICES%E2%80%94INVESTMENT%20COMPANIES%20(TOPIC%20946)%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20FINAL%20RULE%20RELEASES%20NO.%2033-10786,%20AMENDMENTS%20TO%20FINANCIAL%20DISCLOSURES%20ABOUT%20ACQUIRED%20AND%20DISPOSED%20BUSINESSES,%20AND%20NO.%2033-10835,%20UPDATE%20OF%20STATISTICAL%20DISCLOSURES%20FOR%20BANK%20AND%20SAVINGS%20AND%20LOAN%20REGISTRANTS"> Update 2021-06 </a> —Presentation of Financial Statements (Topic 205), Financial Services—Depository and Lending (Topic 942), and Financial Services—Investment Companies (Topic 946): Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10786, <em> Amendments to Financial Disclosures about Acquired and Disposed Businesses, </em> and No. 33-10835, <em> Update of Statistical Disclosures for Bank and Savings and Loan Registrants </em> (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2021-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-05%E2%80%94LEASES%20(TOPIC%20842):%20LESSORS%E2%80%94CERTAIN%20LEASES%20WITH%20VARIABLE%20LEASE%20PAYMENTS"> Update 2021-05 </a> —Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2021-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-04%E2%80%94EARNINGS%20PER%20SHARE%20(TOPIC%20260),%20DEBT%E2%80%94MODIFICATIONS%20AND%20EXTINGUISHMENTS%20(SUBTOPIC%20470-50),%20COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718),%20AND%20DERIVATIVES%20AND%20HEDGING%E2%80%94CONTRACTS%20IN%20ENTITY%E2%80%99S%20OWN%20EQUITY%20(SUBTOPIC%20815-40):%20ISSUER%E2%80%99S%20ACCOUNTING%20FOR%20CERTAIN%20MODIFICATIONS%20OR%20EXCHANGES%20OF%20FREESTANDING%20EQUITY-CLASSIFIED%20WRITTEN%20CALL%20OPTIONS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2021-04 </a> —Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2021-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-03%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20ACCOUNTING%20ALTERNATIVE%20FOR%20EVALUATING%20TRIGGERING%20EVENTS"> Update 2021-03 </a> —Intangibles—Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering Events <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2021-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-02%E2%80%94FRANCHISORS%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(SUBTOPIC%20952-606):%20PRACTICAL%20EXPEDIENT"> Update 2021-02 </a> —Franchisors—Revenue from Contracts with Customers (Subtopic 952-606): Practical Expedient <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2021-01.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202021-01%E2%80%94REFERENCE%20RATE%20REFORM%20(TOPIC%20848):%20SCOPE"> Update 2021-01 </a> —Reference Rate Reform (Topic 848): Scope <br/> </li> </ul> <h3 class="font-16"> <a name="2020"> </a> Issued In 2020 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-11%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20EFFECTIVE%20DATE%20AND%20EARLY%20APPLICATION"> Update 2020-11 </a> —Financial Services—Insurance (Topic 944): Effective Date and Early Application <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-10%E2%80%94CODIFICATION%20IMPROVEMENTS"> Update 2020-10 </a> —Codification Improvements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-09%E2%80%94DEBT%20(TOPIC%20470):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20RELEASE%20NO.%2033-10762"> Update 2020-09 </a> —Debt (Topic 470): Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762 <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-08%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20SUBTOPIC%20310-20,%20RECEIVABLES%E2%80%94NONREFUNDABLE%20FEES%20AND%20OTHER%20COSTS"> Update 2020-08 </a> —Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-07%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20PRESENTATION%20AND%20DISCLOSURES%20BY%20NOT-FOR-PROFIT%20ENTITIES%20FOR%20CONTRIBUTED%20NONFINANCIAL%20ASSETS"> Update 2020-07 </a> —Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-06%E2%80%94DEBT%E2%80%94DEBT%20WITH%20CONVERSION%20AND%20OTHER%20OPTIONS%20(SUBTOPIC%20470-20)%20AND%20DERIVATIVES%20AND%20HEDGING%E2%80%94CONTRACTS%20IN%20ENTITY%E2%80%99S%20OWN%20EQUITY%20(SUBTOPIC%20815-40):%20ACCOUNTING%20FOR%20CONVERTIBLE%20INSTRUMENTS%20AND%20CONTRACTS%20IN%20AN%20ENTITY%E2%80%99S%20OWN%20EQUITY"> Update 2020-06 </a> —Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-05%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20AND%20LEASES%20(TOPIC%20842):%20EFFECTIVE%20DATES%20FOR%20CERTAIN%20ENTITIES"> Update 2020-05 </a> —Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-04%E2%80%94REFERENCE%20RATE%20REFORM%20(TOPIC%20848):%20FACILITATION%20OF%20THE%20EFFECTS%20OF%20REFERENCE%20RATE%20REFORM%20ON%20FINANCIAL%20REPORTING"> Update 2020-04 </a> —Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-03%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20FINANCIAL%20INSTRUMENTS"> Update 2020-03 </a> —Codification Improvements to Financial Instruments <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-02%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326)%20AND%20LEASES%20(TOPIC%20842)%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20119%20AND%20UPDATE%20TO%20SEC%20SECTION%20ON%20EFFECTIVE%20DATE%20RELATED%20TO%20ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202016-02,%20LEASES%20(TOPIC%20842)"> Update 2020-02 </a> —Financial Instruments—Credit Losses (Topic 326) and Leases (Topic 842)—Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842) (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2020-01%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202020-01%E2%80%94INVESTMENTS%E2%80%94EQUITY%20SECURITIES%20(TOPIC%20321),%20INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323),%20AND%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815)%E2%80%94CLARIFYING%20THE%20INTERACTIONS%20BETWEEN%20TOPIC%20321,%20TOPIC%20323,%20AND%20TOPIC%20815%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2020-01 </a> —Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the FASB Emerging Issues Task Force) <br/> </li> </ul> <h3 class="font-16"> <a name="2019"> </a> Issued In 2019 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-12.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-12%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20SIMPLIFYING%20THE%20ACCOUNTING%20FOR%20INCOME%20TAXES"> Update 2019-12 </a> —Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-11%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20326,%20FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES"> Update 2019-11 </a> —Codification Improvements to Topic 326, Financial Instruments—Credit Losses <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-10%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326),%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815),%20AND%20LEASES%20(TOPIC%20842):%20EFFECTIVE%20DATES"> Update 2019-10 </a> —Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-09%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20EFFECTIVE%20DATE"> Update 2019-09 </a> —Financial Services—Insurance (Topic 944): Effective Date <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-08%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718)%20AND%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20CODIFICATION%20IMPROVEMENTS%E2%80%94SHARE-BASED%20CONSIDERATION%20PAYABLE%20TO%20A%20CUSTOMER"> Update 2019-08 </a> —Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-07%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-07%E2%80%94CODIFICATION%20UPDATES%20TO%20SEC%20SECTIONS%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20FINAL%20RULE%20RELEASES%20NO.%2033-10532,%20DISCLOSURE%20UPDATE%20AND%20SIMPLIFICATION,%20AND%20NOS.%2033-10231%20AND%2033-10442,%20INVESTMENT%20COMPANY%20REPORTING%20MODERNIZATION,%20AND%20MISCELLANEOUS%20UPDATES"> Update 2019-07 </a> —Codification Updates to SEC Sections—Amendments to SEC Paragraphs Pursuant to SEC Final Rule Releases No. 33-10532, Disclosure Update and Simplification, and Nos. 33-10231 and 33-10442, Investment Company Reporting Modernization, and Miscellaneous Updates (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-06%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350),%20BUSINESS%20COMBINATIONS%20(TOPIC%20805),%20AND%20NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20EXTENDING%20THE%20PRIVATE%20COMPANY%20ACCOUNTING%20ALTERNATIVES%20ON%20GOODWILL%20AND%20CERTAIN%20IDENTIFIABLE%20INTANGIBLE%20ASSETS%20TO%20NOT-FOR-PROFIT%20ENTITIES"> Update 2019-06 </a> —Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), and Not-for-Profit Entities (Topic 958): Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-05%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326):%20TARGETED%20TRANSITION%20RELIEF"> Update 2019-05 </a> —Financial Instruments—Credit Losses (Topic 326): Targeted Transition Relief <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-04%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20326,%20FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES,%20TOPIC%20815,%20DERIVATIVES%20AND%20HEDGING,%20AND%20TOPIC%20825,%20FINANCIAL%20INSTRUMENTS"> Update 2019-04 </a> —Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-03%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20UPDATING%20THE%20DEFINITION%20OF%20COLLECTIONS"> Update 2019-03 </a> —Not-for-Profit Entities (Topic 958): Updating the Definition of <em> Collections </em> <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-02%E2%80%94ENTERTAINMENT%E2%80%94FILMS%E2%80%94OTHER%20ASSETS%E2%80%94FILM%20COSTS%20(SUBTOPIC%20926-20)%20AND%20ENTERTAINMENT%E2%80%94BROADCASTERS%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(SUBTOPIC%20920-350):%20IMPROVEMENTS%20TO%20ACCOUNTING%20FOR%20COSTS%20OF%20FILMS%20AND%20LICENSE%20AGREEMENTS%20FOR%20PROGRAM%20MATERIALS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2019-02 </a> —Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2019-01%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202019-01%E2%80%94LEASES%20(TOPIC%20842):%20CODIFICATION%20IMPROVEMENTS"> Update 2019-01 </a> —Leases (Topic 842): Codification Improvements <br/> </li> </ul> <h3 class="font-16"> <a name="2018"> </a> Issued In 2018 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-20%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-20%E2%80%94LEASES%20(TOPIC%20842):%20NARROW-SCOPE%20IMPROVEMENTS%20FOR%20LESSORS"> Update 2018-20 </a> —Leases (Topic 842): Narrow-Scope Improvements for Lessors <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-19.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-19%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20326,%20FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES"> Update 2018-19 </a> —Codification Improvements to Topic 326, Financial Instruments—Credit Losses <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-18.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-18%E2%80%94COLLABORATIVE%20ARRANGEMENTS%20(TOPIC%20808):%20CLARIFYING%20THE%20INTERACTION%20BETWEEN%20TOPIC%20808%20AND%20TOPIC%20606"> Update 2018-18 </a> —Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-17.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-17%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20TARGETED%20IMPROVEMENTS%20TO%20RELATED%20PARTY%20GUIDANCE%20FOR%20VARIABLE%20INTEREST%20ENTITIES"> Update 2018-17 </a> —Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-16%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-16%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20INCLUSION%20OF%20THE%20SECURED%20OVERNIGHT%20FINANCING%20RATE%20(SOFR)%20OVERNIGHT%20INDEX%20SWAP%20(OIS)%20RATE%20AS%20A%20BENCHMARK%20INTEREST%20RATE%20FOR%20HEDGE%20ACCOUNTING%20PURPOSES"> Update 2018-16 </a> —Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-15.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-15%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%E2%80%94INTERNAL-USE%20SOFTWARE%20(SUBTOPIC%20350-40):%20CUSTOMER%E2%80%99S%20ACCOUNTING%20FOR%20IMPLEMENTATION%20COSTS%20INCURRED%20IN%20A%20CLOUD%20COMPUTING%20ARRANGEMENT%20THAT%20IS%20A%20SERVICE%20CONTRACT%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2018-15 </a> —Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-14.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-14%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%E2%80%94DEFINED%20BENEFIT%20PLANS%E2%80%94GENERAL%20(SUBTOPIC%20715-20):%20DISCLOSURE%20FRAMEWORK%E2%80%94CHANGES%20TO%20THE%20DISCLOSURE%20REQUIREMENTS%20FOR%20DEFINED%20BENEFIT%20PLANS"> Update 2018-14 </a> —Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-13.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-13%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20DISCLOSURE%20FRAMEWORK%E2%80%94CHANGES%20TO%20THE%20DISCLOSURE%20REQUIREMENTS%20FOR%20FAIR%20VALUE%20MEASUREMENT"> Update 2018-13 </a> —Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-12.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-12%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20TARGETED%20IMPROVEMENTS%20TO%20THE%20ACCOUNTING%20FOR%20LONG-DURATION%20CONTRACTS"> Update 2018-12 </a> —Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-11%E2%80%94LEASES%20(TOPIC%20842):%20TARGETED%20IMPROVEMENTS"> Update 2018-11 </a> —Leases (Topic 842): Targeted Improvements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-10%2c0.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-10%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20842,%20LEASES"> Update 2018-10 </a> —Codification Improvements to Topic 842, Leases <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-09%E2%80%94CODIFICATION%20IMPROVEMENTS"> Update 2018-09 </a> —Codification Improvements <br/> [Revised 07/18/18—Wording corrected in summary to reflect actual Codification wording.] <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-08%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20CLARIFYING%20THE%20SCOPE%20AND%20ACCOUNTING%20GUIDANCE%20FOR%20CONTRIBUTIONS%20RECEIVED%20AND%20CONTRIBUTIONS%20MADE"> Update 2018-08 </a> —Not-For-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-07%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20IMPROVEMENTS%20TO%20NONEMPLOYEE%20SHARE-BASED%20PAYMENT%20ACCOUNTING"> Update 2018-07 </a> —Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU_2018-06-Codification_Improvements_to_Topic_942.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-06%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20942,%20FINANCIAL%20SERVICES%E2%80%94DEPOSITORY%20AND%20LENDING"> Update 2018-06 </a> —Codification Improvements to Topic 942, Financial Services—Depository and Lending <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-05%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20118"> Update 2018-05 </a> —Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-04%E2%80%94INVESTMENTS%E2%80%94DEBT%20SECURITIES%20(TOPIC%20320)%20AND%20REGULATED%20OPERATIONS%20(TOPIC%20980):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20117%20AND%20SEC%20RELEASE%20NO.%2033-9273"> Update 2018-04 </a> —Investments—Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-03%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS%20TO%20FINANCIAL%20INSTRUMENTS%E2%80%94OVERALL%20(SUBTOPIC%20825-10):%20RECOGNITION%20AND%20MEASUREMENT%20OF%20FINANCIAL%20ASSETS%20AND%20FINANCIAL%20LIABILITIES"> Update 2018-03 </a> —Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-02.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-02%E2%80%94INCOME%20STATEMENT%E2%80%94REPORTING%20COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20RECLASSIFICATION%20OF%20CERTAIN%20TAX%20EFFECTS%20FROM%20ACCUMULATED%20OTHER%20COMPREHENSIVE%20INCOME"> Update 2018-02 </a> —Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2018-01.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202018-01%E2%80%94LEASES%20(TOPIC%20842):%20LAND%20EASEMENT%20PRACTICAL%20EXPEDIENT%20FOR%20TRANSITION%20TO%20TOPIC%20842"> Update 2018-01 </a> —Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 <br/> </li> </ul> <h3 class="font-16"> <a name="2017"> </a> Issued In 2017 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-15.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-15%E2%80%94CODIFICATION%20IMPROVEMENTS%20TO%20TOPIC%20995,%20U.S.%20STEAMSHIP%20ENTITIES:%20ELIMINATION%20OF%20TOPIC%20995"> Update No. 2017-15 </a> —Codification Improvements to Topic 995, U.S. Steamship Entities: Elimination of Topic 995 <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2017-14.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-14%E2%80%94INCOME%20STATEMENT%E2%80%94REPORTING%20COMPREHENSIVE%20INCOME%20(TOPIC%20220),%20REVENUE%20RECOGNITION%20(TOPIC%20605),%20AND%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)"> Update 2017-14 </a> —Income Statement—Reporting Comprehensive Income (Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606) (SEC Update) </li> </ul> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-13.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-13%E2%80%94REVENUE%20RECOGNITION%20(TOPIC%20605),%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606),%20LEASES%20(TOPIC%20840),%20AND%20LEASES%20(TOPIC%20842):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20THE%20STAFF%20ANNOUNCEMENT%20AT%20THE%20JULY%2020,%202017%20EITF%20MEETING%20AND%20RESCISSION%20OF%20PRIOR%20SEC%20STAFF%20ANNOUNCEMENTS%20AND%20OBSERVER%20COMMENTS"> Update 2017-13 </a> —Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments (SEC Update) </li> </ul> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-12.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-12%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20TARGETED%20IMPROVEMENTS%20TO%20ACCOUNTING%20FOR%20HEDGING%20ACTIVITIES"> Update 2017-12 </a> —Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-11.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202017-11%E2%80%94EARNINGS%20PER%20SHARE%20(TOPIC%20260);%20DISTINGUISHING%20LIABILITIES%20FROM%20EQUITY%20(TOPIC%20480);%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20(PART%20I)%20ACCOUNTING%20FOR%20CERTAIN%20FINANCIAL%20INSTRUMENTS%20WITH%20DOWN%20ROUND%20FEATURES,%20(PART%20II)%20REPLACEMENT%20OF%20THE%20INDEFINITE%20DEFERRAL%20FOR%20MANDATORILY%20REDEEMABLE%20FINANCIAL%20INSTRUMENTS%20OF%20CERTAIN%20NONPUBLIC%20ENTITIES%20AND%20CERTAIN%20MANDATORILY%20REDEEMABLE%20NONCONTROLLING%20INTERESTS%20WITH%20A%20SCOPE%20EXCEPTION"> Update 2017-11 </a> —Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-10.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-10%E2%80%94SERVICE%20CONCESSION%20ARRANGEMENTS%20(TOPIC%20853):%20DETERMINING%20THE%20CUSTOMER%20OF%20THE%20OPERATION%20SERVICES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2017-10 </a> —Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-09.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-09%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20SCOPE%20OF%20MODIFICATION%20ACCOUNTING"> Update 2017-09 </a> —Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-08.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-08%E2%80%94RECEIVABLES%E2%80%94NONREFUNDABLE%20FEES%20AND%20OTHER%20COSTS%20(SUBTOPIC%20310-20):%20PREMIUM%20AMORTIZATION%20ON%20PURCHASED%20CALLABLE%20DEBT%20SECURITIES"> Update 2017-08 </a> —Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-07.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-07%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%20(TOPIC%20715):%20IMPROVING%20THE%20PRESENTATION%20OF%20NET%20PERIODIC%20PENSION%20COST%20AND%20NET%20PERIODIC%20POSTRETIREMENT%20BENEFIT%20COST"> Update 2017-07 </a> —Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-06.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-06%E2%80%94PLAN%20ACCOUNTING:%20DEFINED%20BENEFIT%20PENSION%20PLANS%20(TOPIC%20960),%20DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(TOPIC%20962),%20HEALTH%20AND%20WELFARE%20BENEFIT%20PLANS%20(TOPIC%20965):%20EMPLOYEE%20BENEFIT%20PLAN%20MASTER%20TRUST%20REPORTING%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2017-06 </a> —Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-05%E2%80%94%20OTHER%20INCOME%E2%80%94GAINS%20AND%20LOSSES%20FROM%20THE%20DERECOGNITION%20OF%20NONFINANCIAL%20ASSETS%20(SUBTOPIC%20610-20):%20CLARIFYING%20THE%20SCOPE%20OF%20ASSET%20DERECOGNITION%20GUIDANCE%20AND%20ACCOUNTING%20FOR%20PARTIAL%20SALES%20OF%20NONFINANCIAL%20ASSETS"> Update 2017-05 </a> —Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2017-04.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-04%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20SIMPLIFYING%20THE%20TEST%20FOR%20GOODWILL%20IMPAIRMENT"> Update 2017-04 </a> —Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202017-03%E2%80%94ACCOUNTING%20CHANGES%20AND%20ERROR%20CORRECTIONS%20(TOPIC%20250)%20AND%20INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323):%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20STAFF%20ANNOUNCEMENTS%20AT%20THE%20SEPTEMBER%2022,%202016%20AND%20NOVEMBER%2017,%202016%20EITF%20MEETINGS%20(SEC%20UPDATE)"> Update 2017-03 </a> —Accounting Changes and Error Corrections (Topic 250) and Investments—Equity Method and Joint Ventures (Topic 323): Amendments to SEC Paragraphs Pursuant to Staff Announcements at the September 22, 2016 and November 17, 2016 EITF Meetings (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-02.pdf&title=UPDATE%202017-02%E2%80%94NOT-FOR-PROFIT%20ENTITIES%E2%80%94CONSOLIDATION%20(SUBTOPIC%20958-810):%20CLARIFYING%20WHEN%20A%20NOT-FOR-PROFIT%20ENTITY%20THAT%20IS%20A%20GENERAL%20PARTNER%20OR%20A%20LIMITED%20PARTNER%20SHOULD%20CONSOLIDATE%20A%20FOR-PROFIT%20LIMITED%20PARTNERSHIP%20OR%20SIMILAR%20ENTITY"> Update 2017-02 </a> —Not-for-Profit Entities—Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2017-01.pdf&title=UPDATE%202017-01%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20CLARIFYING%20THE%20DEFINITION%20OF%20A%20BUSINESS"> Update 2017-01 </a> —Business Combinations (Topic 805): Clarifying the Definition of a Business <br/> </li> </ul> <h3 class="font-16"> <a name="2016"> </a> Issued In 2016 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-20.pdf&title=UPDATE%202016-20%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS%20TO%20TOPIC%20606,%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS"> Update 2016-20 </a> —Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-19.pdf&title=UPDATE%202016-19%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS"> Update 2016-19 </a> —Technical Corrections and Improvements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-18.pdf&title=UPDATE%202016-18%E2%80%94STATEMENT%20OF%20CASH%20FLOWS%20(TOPIC%20230):%20RESTRICTED%20CASH%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2016-18 </a> —Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-17.pdf&title=UPDATE%202016-17%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20INTERESTS%20HELD%20THROUGH%20RELATED%20PARTIES%20THAT%20ARE%20UNDER%20COMMON%20CONTROL"> Update 2016-17 </a> —Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-16.pdf&title=UPDATE%202016-16%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20INTRA-ENTITY%20TRANSFERS%20OF%20ASSETS%20OTHER%20THAN%20INVENTORY"> Update 2016-16 </a> —Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-15.pdf&title=UPDATE%202016-15%E2%80%94STATEMENT%20OF%20CASH%20FLOWS%20(TOPIC%20230):%20CLASSIFICATION%20OF%20CERTAIN%20CASH%20RECEIPTS%20AND%20CASH%20PAYMENTS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2016-15 </a> —Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-14.pdf&title=UPDATE%202016-14%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20OF%20NOT-FOR-PROFIT%20ENTITIES"> Update 2016-14 </a> —Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-13.pdf&title=UPDATE%202016-13%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94CREDIT%20LOSSES%20(TOPIC%20326):%20MEASUREMENT%20OF%20CREDIT%20LOSSES%20ON%20FINANCIAL%20INSTRUMENTS"> Update 2016-13 </a> —Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-12.pdf&title=UPDATE%202016-12%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20NARROW-SCOPE%20IMPROVEMENTS%20AND%20PRACTICAL%20EXPEDIENTS"> Update 2016-12 </a> —Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-11.pdf&title=UPDATE%202016-11%E2%80%94REVENUE%20RECOGNITION%20(TOPIC%20605)%20AND%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20RESCISSION%20OF%20SEC%20GUIDANCE%20BECAUSE%20OF%20ACCOUNTING%20STANDARDS%20UPDATES%202014-09%20AND%202014-16%20PURSUANT%20TO%20STAFF%20ANNOUNCEMENTS%20AT%20THE%20MARCH%203,%202016%20EITF%20MEETING%20(SEC%20UPDATE)"> Update 2016-11 </a> —Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-10.pdf&title=UPDATE%202016-10%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20IDENTIFYING%20PERFORMANCE%20OBLIGATIONS%20AND%20LICENSING"> Update 2016-10 </a> —Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-09.pdf&title=UPDATE%202016-09%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20IMPROVEMENTS%20TO%20EMPLOYEE%20SHARE-BASED%20PAYMENT%20ACCOUNTING"> Update 2016-09 </a> —Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-08.pdf&title=UPDATE%202016-08%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20PRINCIPAL%20VERSUS%20AGENT%20CONSIDERATIONS%20(REPORTING%20REVENUE%20GROSS%20VERSUS%20NET)"> Update 2016-08 </a> —Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-07.pdf&title=UPDATE%202016-07%E2%80%94INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323):%20SIMPLIFYING%20THE%20TRANSITION%20TO%20THE%20EQUITY%20METHOD%20OF%20ACCOUNTING"> Update 2016-07 </a> —Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-06.pdf&title=UPDATE%202016-06%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20CONTINGENT%20PUT%20AND%20CALL%20OPTIONS%20IN%20DEBT%20INSTRUMENTS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2016-06 </a> —Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-05.pdf&title=UPDATE%202016-05%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20EFFECT%20OF%20DERIVATIVE%20CONTRACT%20NOVATIONS%20ON%20EXISTING%20HEDGE%20ACCOUNTING%20RELATIONSHIPS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2016-05 </a> —Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-04.pdf&title=UPDATE%202016-04%E2%80%94LIABILITIES%E2%80%94EXTINGUISHMENTS%20OF%20LIABILITIES%20(SUBTOPIC%20405-20):%20RECOGNITION%20OF%20BREAKAGE%20FOR%20CERTAIN%20PREPAID%20STORED-VALUE%20PRODUCTS%20(A%20CONSENSUS%20OF%20THE%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2016-04 </a> —Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-03.pdf&title=UPDATE%202016-03%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350),%20BUSINESS%20COMBINATIONS%20(TOPIC%20805),%20CONSOLIDATION%20(TOPIC%20810),%20DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20EFFECTIVE%20DATE%20AND%20TRANSITION%20GUIDANCE%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)"> Update 2016-03 </a> —Intangibles—Goodwill and Other (Topic 350), Business Combinations (Topic 805), Consolidation (Topic 810), Derivatives and Hedging (Topic 815): Effective Date and Transition Guidance (a consensus of the Private Company Council) <br/> </li> <li class="font-14 ul-li-ml-0"> <a id="ASU2016-02" name="ASU2016-02"> </a> Update 2016-02—Leases (Topic 842) <ul class="list-style-square-bullet pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-02_Section+A.pdf&title=UPDATE%202016-02%E2%80%94LEASES%20(TOPIC%20842)%20SECTION%20A%E2%80%94LEASES:%20AMENDMENTS%20TO%20THE%20FASB%20ACCOUNTING%20STANDARDS%20CODIFICATION%3Csup%3E%C2%AE%3C/sup%3E"> Section A </a> —Leases: Amendments to the <em> FASB Accounting Standards Codification </em> <sup> ® </sup> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-02_Section+B.pdf&title=UPDATE%202016-02%E2%80%94LEASES%20(TOPIC%20842)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20RELATED%20TO%20LEASES:%20AMENDMENTS%20TO%20THE%20FASB%20ACCOUNTING%20STANDARDS%20CODIFICATION%3Csup%3E%C2%AE%3C/sup%3E"> Section B </a> —Conforming Amendments Related to Leases: Amendments to the <em> FASB Accounting Standards Codification </em> <sup> ® </sup> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-02_Section+C.pdf&title=UPDATE%202016-02%E2%80%94LEASES%20(TOPIC%20842)%20SECTION%20C%E2%80%94BACKGROUND%20INFORMATION%20AND%20BASIS%20FOR%20CONCLUSIONS"> Section C </a> —Background Information and Basis for Conclusions <br/> </li> </ul> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2016-01.pdf&title=UPDATE%202016-01%E2%80%94FINANCIAL%20INSTRUMENTS%E2%80%94OVERALL%20(SUBTOPIC%20825-10):%20RECOGNITION%20AND%20MEASUREMENT%20OF%20FINANCIAL%20ASSETS%20AND%20FINANCIAL%20LIABILITIES"> Update 2016-01 </a> —Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities <br/> </li> </ul> <h3 class="font-16"> <a name="2015"> </a> Issued In 2015 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-17.pdf&title=UPDATE%202015-17%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20BALANCE%20SHEET%20CLASSIFICATION%20OF%20DEFERRED%20TAXES"> Update 2015-17 </a> —Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-16.pdf&title=UPDATE%202015-16%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20SIMPLIFYING%20THE%20ACCOUNTING%20FOR%20MEASUREMENT-PERIOD%20ADJUSTMENTS"> Update 2015-16 </a> —Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-15.pdf&title=UPDATE%202015-15%E2%80%94INTEREST%E2%80%94IMPUTATION%20OF%20INTEREST%20(SUBTOPIC%20835-30):%20PRESENTATION%20AND%20SUBSEQUENT%20MEASUREMENT%20OF%20DEBT%20ISSUANCE%20COSTS%20ASSOCIATED%20WITH%20LINE-OF-CREDIT%20ARRANGEMENTS%E2%80%94AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20STAFF%20ANNOUNCEMENT%20AT%20JUNE%2018,%202015%20EITF%20MEETING"> Update 2015-15 </a> —Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-14.pdf&title=UPDATE%202015-14%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE"> Update 2015-14 </a> —Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-13.pdf&title=UPDATE%202015-13%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20APPLICATION%20OF%20THE%20NORMAL%20PURCHASES%20AND%20NORMAL%20SALES%20SCOPE%20EXCEPTION%20TO%20CERTAIN%20ELECTRICITY%20CONTRACTS%20WITHIN%20NODAL%20ENERGY%20MARKETS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2015-13 </a> —Derivatives and Hedging (Topic 815): Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-12.pdf&title=UPDATE%202015-12%E2%80%94PLAN%20ACCOUNTING:%20DEFINED%20BENEFIT%20PENSION%20PLANS%20(TOPIC%20960),%20DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(TOPIC%20962),%20HEALTH%20AND%20WELFARE%20BENEFIT%20PLANS%20(TOPIC%20965):%20(PART%20I)%20FULLY%20BENEFIT-RESPONSIVE%20INVESTMENT%20CONTRACTS,%20(PART%20II)%20PLAN%20INVESTMENT%20DISCLOSURES,%20(PART%20III)%20MEASUREMENT%20DATE%20PRACTICAL%20EXPEDIENT%20(CONSENSUSES%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2015-12 </a> —Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (Part I) Fully Benefit-Responsive Investment Contracts, (Part II) Plan Investment Disclosures, (Part III) Measurement Date Practical Expedient (consensuses of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-11.pdf&title=UPDATE%202015-11%E2%80%94INVENTORY%20(TOPIC%20330)"> Update 2015-11 </a> —Inventory (Topic 330): Simplifying the Measurement of Inventory <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-10.pdf&title=UPDATE%202015-10%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS"> Update 2015-10 </a> —Technical Corrections and Improvements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-09.pdf&title=UPDATE%202015-09%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20DISCLOSURES%20ABOUT%20SHORT-DURATION%20CONTRACTS"> Update 2015-09 </a> —Financial Services—Insurance (Topic 944): Disclosures about Short-Duration Contracts <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-08.pdf&title=UPDATE%202015-08%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20PUSHDOWN%20ACCOUNTING%20-%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20115"> Update 2015-08 </a> —Business Combinations (Topic 805): Pushdown Accounting—Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 115 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-07_2.pdf&title=UPDATE%202015-07%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20DISCLOSURES%20FOR%20INVESTMENTS%20IN%20CERTAIN%20ENTITIES%20THAT%20CALCULATE%20NET%20ASSET%20VALUE%20PER%20SHARE%20(OR%20ITS%20EQUIVALENT)%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2015-07 </a> —Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-06.pdf&title=UPDATE%202015-06%E2%80%94EARNINGS%20PER%20SHARE%20(TOPIC%20260):%20EFFECTS%20ON%20HISTORICAL%20EARNINGS%20PER%20UNIT%20OF%20MASTER%20LIMITED%20PARTNERSHIP%20DROPDOWN%20TRANSACTIONS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update 2015-06 </a> —Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-05.pdf&title=UPDATE%202015-05%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%E2%80%94INTERNAL-USE%20SOFTWARE%20(SUBTOPIC%20350-40):%20CUSTOMER%E2%80%99S%20ACCOUNTING%20FOR%20FEES%20PAID%20IN%20A%20CLOUD%20COMPUTING%20ARRANGEMENT"> Update 2015-05 </a> —Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-04.pdf&title=UPDATE%202015-04%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%20(TOPIC%20715):%20PRACTICAL%20EXPEDIENT%20FOR%20THE%20MEASUREMENT%20DATE%20OF%20AN%20EMPLOYER%E2%80%99S%20DEFINED%20BENEFIT%20OBLIGATION%20AND%20PLAN%20ASSETS"> Update 2015-04 </a> —Compensation—Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-03.pdf&title=UPDATE%20NO.%202015-03%E2%80%94INTEREST%E2%80%94IMPUTATION%20OF%20INTEREST%20(SUBTOPIC%20835-30):%20SIMPLIFYING%20THE%20PRESENTATION%20OF%20DEBT%20ISSUANCE%20COSTS"> Update No. 2015-03 </a> —Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-02.pdf&title=UPDATE%20NO.%202015-02%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20AMENDMENTS%20TO%20THE%20CONSOLIDATION%20ANALYSIS"> Update No. 2015-02 </a> —Consolidation (Topic 810): Amendments to the Consolidation Analysis <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2015-01.pdf&title=UPDATE%20NO.%202015-01%E2%80%94INCOME%20STATEMENT%E2%80%94EXTRAORDINARY%20AND%20UNUSUAL%20ITEMS%20(SUBTOPIC%20225-20):%20SIMPLIFYING%20INCOME%20STATEMENT%20PRESENTATION%20BY%20ELIMINATING%20THE%20CONCEPT%20OF%20EXTRAORDINARY%20ITEMS"> Update No. 2015-01 </a> —Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items <br/> </li> </ul> <h3 class="font-16"> <a name="2014"> </a> Issued In 2014 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-18.pdf&title=UPDATE%20NO.%202014-18%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20ACCOUNTING%20FOR%20IDENTIFIABLE%20INTANGIBLE%20ASSETS%20IN%20A%20BUSINESS%20COMBINATION%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)"> Update No. 2014-18 </a> —Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination (a consensus of the Private Company Council) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-17.pdf&title=UPDATE%20NO.%202014-17%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20PUSHDOWN%20ACCOUNTING%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-17 </a> —Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-16.pdf&title=UPDATE%20NO.%202014-16%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20DETERMINING%20WHETHER%20THE%20HOST%20CONTRACT%20IN%20A%20HYBRID%20FINANCIAL%20INSTRUMENT%20ISSUED%20IN%20THE%20FORM%20OF%20A%20SHARE%20IS%20MORE%20AKIN%20TO%20DEBT%20OR%20TO%20EQUITY%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-16 </a> —Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-15.pdf&title=UPDATE%20NO.%202014-15%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%E2%80%94GOING%20CONCERN%20(SUBTOPIC%20205-40):%20DISCLOSURE%20OF%20UNCERTAINTIES%20ABOUT%20AN%20ENTITY%E2%80%99S%20ABILITY%20TO%20CONTINUE%20AS%20A%20GOING%20CONCERN"> Update No. 2014-15 </a> —Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-14.pdf&title=UPDATE%20NO.%202014-14%E2%80%94RECEIVABLES%E2%80%94TROUBLED%20DEBT%20RESTRUCTURINGS%20BY%20CREDITORS%20(SUBTOPIC%20310-40):%20CLASSIFICATION%20OF%20CERTAIN%20GOVERNMENT-GUARANTEED%20MORTGAGE%20LOANS%20UPON%20FORECLOSURE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-14 </a> —Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-13.pdf&title=UPDATE%20NO.%202014-13%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20MEASURING%20THE%20FINANCIAL%20ASSETS%20AND%20THE%20FINANCIAL%20LIABILITIES%20OF%20A%20CONSOLIDATED%20COLLATERALIZED%20FINANCING%20ENTITY%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-13 </a> —Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-12.pdf&title=UPDATE%20NO.%202014-12%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20ACCOUNTING%20FOR%20SHARE-BASED%20PAYMENTS%20WHEN%20THE%20TERMS%20OF%20AN%20AWARD%20PROVIDE%20THAT%20A%20PERFORMANCE%20TARGET%20COULD%20BE%20ACHIEVED%20AFTER%20THE%20REQUISITE%20SERVICE%20PERIOD%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-12 </a> —Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-11.pdf&title=UPDATE%20NO.%202014-11%E2%80%94TRANSFERS%20AND%20SERVICING%20(TOPIC%20860):%20REPURCHASE-TO-MATURITY%20TRANSACTIONS,%20REPURCHASE%20FINANCINGS,%20AND%20DISCLOSURES"> Update No. 2014-11 </a> —Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-10.pdf&title=UPDATE%20NO.%202014-10%E2%80%94DEVELOPMENT%20STAGE%20ENTITIES%20(TOPIC%20915):%20ELIMINATION%20OF%20CERTAIN%20FINANCIAL%20REPORTING%20REQUIREMENTS,%20INCLUDING%20AN%20AMENDMENT%20TO%20VARIABLE%20INTEREST%20ENTITIES%20GUIDANCE%20IN%20TOPIC%20810,%20CONSOLIDATION"> Update No. 2014-10 </a> —Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation <br/> </li> <li class="font-14 ul-li-ml-0"> <a id="ASU2014-09" name="ASU2014-09"> </a> Update No. 2014-09—Revenue from Contracts with Customers (Topic 606) <ul class="list-style-square-bullet pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-09_Section+A.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20A%E2%80%94SUMMARY%20AND%20AMENDMENTS%20THAT%20CREATE%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20AND%20OTHER%20ASSETS%20AND%20DEFERRED%20COSTS%E2%80%94CONTRACTS%20WITH%20CUSTOMERS%20(SUBTOPIC%20340-40)"> Section A </a> —Summary and Amendments That Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40) </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES"> Section B </a> —Conforming Amendments to Other Topics and Subtopics in the Codification and Status Tables </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES%3ESection%20B%3C/a%3E%E2%80%94Conforming%20Amendments%20to%20Other%20Topics%20and%20Subtopics%20in%20the%20Codification%20and%20Status%20Tables%3C/li%3E%3Cli%20class="> </a> <a class="font-15" href="/page/document?pdf=ASU+2014-09_Section+D.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20C%E2%80%94BACKGROUND%20INFORMATION%20AND%20BASIS%20FOR%20CONCLUSIONS"> Section C </a> —Background Information and Basis for Conclusions </li> </ul> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-08.pdf&title=UPDATE%20NO.%202014-08%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20(TOPIC%20205)%20AND%20PROPERTY,%20PLANT,%20AND%20EQUIPMENT%20(TOPIC%20360):%20REPORTING%20DISCONTINUED%20OPERATIONS%20AND%20DISCLOSURES%20OF%20DISPOSALS%20OF%20COMPONENTS%20OF%20AN%20ENTITY"> Update No. 2014-08 </a> —Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-07.pdf&title=UPDATE%20NO.%202014-07%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20APPLYING%20VARIABLE%20INTEREST%20ENTITIES%20GUIDANCE%20TO%20COMMON%20CONTROL%20LEASING%20ARRANGEMENTS%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)"> Update No. 2014-07 </a> —Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (a consensus of the Private Company Council) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-06.pdf&title=UPDATE%20NO.%202014-06%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS%20RELATED%20TO%20GLOSSARY%20TERMS"> Update No. 2014-06 </a> —Technical Corrections and Improvements Related to Glossary Terms <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-05.pdf&title=UPDATE%20NO.%202014-05%E2%80%94SERVICE%20CONCESSION%20ARRANGEMENTS%20(TOPIC%20853)%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-05 </a> —Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-04_2.pdf&title=UPDATE%20NO.%202014-04%E2%80%94RECEIVABLES%E2%80%94TROUBLED%20DEBT%20RESTRUCTURINGS%20BY%20CREDITORS%20(SUBTOPIC%20310-40):%20RECLASSIFICATION%20OF%20RESIDENTIAL%20REAL%20ESTATE%20COLLATERALIZED%20CONSUMER%20MORTGAGE%20LOANS%20UPON%20FORECLOSURE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-04 </a> —Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-03.pdf&title=UPDATE%20NO.%202014-03%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20ACCOUNTING%20FOR%20CERTAIN%20RECEIVE-VARIABLE,%20PAY-FIXED%20INTEREST%20RATE%20SWAPS%E2%80%94SIMPLIFIED%20HEDGE%20ACCOUNTING%20APPROACH%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)"> Update No. 2014-03 </a> —Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach (a consensus of the Private Company Council) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-02_2.pdf&title=UPDATE%20NO.%202014-02%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20ACCOUNTING%20FOR%20GOODWILL%20(A%20CONSENSUS%20OF%20THE%20PRIVATE%20COMPANY%20COUNCIL)"> Update No. 2014-02 </a> —Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill (a consensus of the Private Company Council) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2014-01_3.pdf&title=UPDATE%20NO.%202014-01%E2%80%94INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20(TOPIC%20323):%20ACCOUNTING%20FOR%20INVESTMENTS%20IN%20QUALIFIED%20AFFORDABLE%20HOUSING%20PROJECTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2014-01 </a> —Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force) <br/> </li> </ul> <h3 class="font-16"> <a name="2013"> </a> Issued In 2013 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-12.pdf&title=UPDATE%20NO.%202013-12%E2%80%94DEFINITION%20OF%20A%20PUBLIC%20BUSINESS%20ENTITY%E2%80%94AN%20ADDITION%20TO%20THE%20MASTER%20GLOSSARY"> Update No. 2013-12 </a> —Definition of a Public Business Entity—An Addition to the Master Glossary <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-11_3.pdf&title=UPDATE%20NO.%202013-11%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20PRESENTATION%20OF%20AN%20UNRECOGNIZED%20TAX%20BENEFIT%20WHEN%20A%20NET%20OPERATING%20LOSS%20CARRYFORWARD,%20A%20SIMILAR%20TAX%20LOSS,%20OR%20A%20TAX%20CREDIT%20CARRYFORWARD%20EXISTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2013-11 </a> —Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-10_2.pdf&title=UPDATE%20NO.%202013-10%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20INCLUSION%20OF%20THE%20FED%20FUNDS%20EFFECTIVE%20SWAP%20RATE%20(OR%20OVERNIGHT%20INDEX%20SWAP%20RATE)%20AS%20A%20BENCHMARK%20INTEREST%20RATE%20FOR%20HEDGE%20ACCOUNTING%20PURPOSES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2013-10 </a> —Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-09.pdf&title=UPDATE%20NO.%202013-09%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE%20OF%20CERTAIN%20DISCLOSURES%20FOR%20NONPUBLIC%20EMPLOYEE%20BENEFIT%20PLANS%20IN%20UPDATE%20NO.%202011-04"> Update No. 2013-09 </a> —Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04 <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-08.pdf&title=UPDATE%20NO.%202013-08%E2%80%94FINANCIAL%20SERVICES%E2%80%94INVESTMENT%20COMPANIES%20(TOPIC%20946):%20AMENDMENTS%20TO%20THE%20SCOPE,%20MEASUREMENT,%20AND%20DISCLOSURE%20REQUIREMENTS"> Update No. 2013-08 </a> —Financial Services—Investment Companies (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-07.pdf&title=UPDATE%20NO.%202013-07%E2%80%94PRESENTATION%20OF%20FINANCIAL%20STATEMENTS%20(TOPIC%20205):%20LIQUIDATION%20BASIS%20OF%20ACCOUNTING"> Update No. 2013-07 </a> —Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-06.pdf&title=UPDATE%20NO.%202013-06%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20SERVICES%20RECEIVED%20FROM%20PERSONNEL%20OF%20AN%20AFFILIATE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2013-06 </a> —Not-for-Profit Entities (Topic 958): Services Received from Personnel of an Affiliate (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2013-05.pdf&title=UPDATE%20NO.%202013-05%E2%80%94FOREIGN%20CURRENCY%20MATTERS%20(TOPIC%20830):%20PARENT%E2%80%99S%20ACCOUNTING%20FOR%20THE%20CUMULATIVE%20TRANSLATION%20ADJUSTMENT%20UPON%20DERECOGNITION%20OF%20CERTAIN%20SUBSIDIARIES%20OR%20GROUPS%20OF%20ASSETS%20WITHIN%20A%20FOREIGN%20ENTITY%20OR%20OF%20AN%20INVESTMENT%20IN%20A%20FOREIGN%20ENTITY%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No 2013-05 </a> —Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2013-04.pdf&title=UPDATE%20NO.%202013-04%E2%80%94LIABILITIES%20(TOPIC%20405):%20OBLIGATIONS%20RESULTING%20FROM%20JOINT%20AND%20SEVERAL%20LIABILITY%20ARRANGEMENTS%20FOR%20WHICH%20THE%20TOTAL%20AMOUNT%20OF%20THE%20OBLIGATION%20IS%20FIXED%20AT%20THE%20REPORTING%20DATE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2013-04 </a> —Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2013-03.pdf&title=UPDATE%20NO.%202013-03%E2%80%94FINANCIAL%20INSTRUMENTS%20(TOPIC%20825):%20CLARIFYING%20THE%20SCOPE%20AND%20APPLICABILITY%20OF%20A%20PARTICULAR%20DISCLOSURE%20TO%20NONPUBLIC%20ENTITIES"> Update No. 2013-03 </a> —Financial Instruments (Topic 825): Clarifying the Scope and Applicability of a Particular Disclosure to Nonpublic Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2013-02.pdf&title=UPDATE%20NO.%202013-02%E2%80%94COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20REPORTING%20OF%20AMOUNTS%20RECLASSIFIED%20OUT%20OF%20ACCUMULATED%20OTHER%20COMPREHENSIVE%20INCOME"> Update No. 2013-02 </a> —Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2013-01.pdf&title=UPDATE%20NO.%202013-01%E2%80%94BALANCE%20SHEET%20(TOPIC%20210):%20CLARIFYING%20THE%20SCOPE%20OF%20DISCLOSURES%20ABOUT%20OFFSETTING%20ASSETS%20AND%20LIABILITIES"> Update No. 2013-01 </a> —Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities <br/> </li> </ul> <h3 class="font-16"> <a name="2012"> </a> Issued In 2012 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2012-07.pdf&title=UPDATE%20NO.%202012-07%E2%80%94ENTERTAINMENT%E2%80%94FILMS%20(TOPIC%20926):%20ACCOUNTING%20FOR%20FAIR%20VALUE%20INFORMATION%20THAT%20ARISES%20AFTER%20THE%20MEASUREMENT%20DATE%20AND%20ITS%20INCLUSION%20IN%20THE%20IMPAIRMENT%20ANALYSIS%20OF%20UNAMORTIZED%20FILM%20COSTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2012-07 </a> —Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2012-06.pdf&title=UPDATE%20NO.%202012-06%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20SUBSEQUENT%20ACCOUNTING%20FOR%20AN%20INDEMNIFICATION%20ASSET%20RECOGNIZED%20AT%20THE%20ACQUISITION%20DATE%20AS%20A%20RESULT%20OF%20A%20GOVERNMENT-ASSISTED%20ACQUISITION%20OF%20A%20FINANCIAL%20INSTITUTION%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2012-06 </a> —Business Combinations (Topic 805): Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2012-05.pdf&title=UPDATE%20NO.%202012-05%E2%80%94STATEMENT%20OF%20CASH%20FLOWS%20(TOPIC%20230):%20NOT-FOR-PROFIT%20ENTITIES:%20CLASSIFICATION%20OF%20THE%20SALE%20PROCEEDS%20OF%20DONATED%20FINANCIAL%20ASSETS%20IN%20THE%20STATEMENT%20OF%20CASH%20FLOWS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2012-05 </a> —Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale Proceeds of Donated Financial Assets in the Statement of Cash Flows (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2012-04_2.pdf&title=UPDATE%20NO.%202012-04%E2%80%94TECHNICAL%20CORRECTIONS%20AND%20IMPROVEMENTS"> Update No. 2012-04 </a> —Technical Corrections and Improvements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2012-03.pdf&title=UPDATE%20NO.%202012-03%E2%80%94TECHNICAL%20AMENDMENTS%20AND%20CORRECTIONS%20TO%20SEC%20SECTIONS:%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20SEC%20STAFF%20ACCOUNTING%20BULLETIN%20NO.%20114,%20TECHNICAL%20AMENDMENTS%20PURSUANT%20TO%20SEC%20RELEASE%20NO.%2033-9250,%20AND%20CORRECTIONS%20RELATED%20TO%20FASB%20ACCOUNTING%20STANDARDS%20UPDATE%202010-22"> Update No. 2012-03 </a> —Technical Amendments and Corrections to SEC Sections: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 114, Technical Amendments Pursuant to SEC Release No. 33-9250, and Corrections Related to FASB Accounting Standards Update 2010-22 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2012-02.pdf&title=UPDATE%20NO.%202012-02%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20TESTING%20INDEFINITE-LIVED%20INTANGIBLE%20ASSETS%20FOR%20IMPAIRMENT"> Update No. 2012-02 </a> —Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2012-01.pdf&title=UPDATE%20NO.%202012-01%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20CONTINUING%20CARE%20RETIREMENT%20COMMUNITIES%E2%80%94REFUNDABLE%20ADVANCE%20FEES"> Update No. 2012-01 </a> —Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees <br/> </li> </ul> <h3 class="font-16"> <a name="2011"> </a> Issued In 2011 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2011-12.pdf&title=UPDATE%20NO.%202011-12%E2%80%94COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE%20FOR%20AMENDMENTS%20TO%20THE%20PRESENTATION%20OF%20RECLASSIFICATIONS%20OF%20ITEMS%20OUT%20OF%20ACCUMULATED%20OTHER%20COMPREHENSIVE%20INCOME%20IN%20ACCOUNTING%20STANDARDS%20UPDATE%20NO.%202011-05"> Update No. 2011-12 </a> —Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2011-11.pdf&title=UPDATE%20NO.%202011-11%E2%80%94BALANCE%20SHEET%20(TOPIC%20210):%20DISCLOSURES%20ABOUT%20OFFSETTING%20ASSETS%20AND%20LIABILITIES"> Update No. 2011-11 </a> —Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2011-10.pdf&title=UPDATE%20NO.%202011-10%E2%80%94PROPERTY,%20PLANT,%20AND%20EQUIPMENT%20(TOPIC%20360):%20DERECOGNITION%20OF%20IN%20SUBSTANCE%20REAL%20ESTATE%E2%80%94A%20SCOPE%20CLARIFICATION%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2011-10 </a> —Property, Plant, and Equipment (Topic 360): Derecognition of in Substance Real Estate—a Scope Clarification (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=new-ASU2011-09.pdf&title=UPDATE%20NO.%202011-09%E2%80%94COMPENSATION%E2%80%94RETIREMENT%20BENEFITS%E2%80%94MULTIEMPLOYER%20PLANS%20(SUBTOPIC%20715-80):%20DISCLOSURES%20ABOUT%20AN%20EMPLOYER%E2%80%99S%20PARTICIPATION%20IN%20A%20MULTIEMPLOYER%20PLAN"> Update No. 2011-09 </a> —Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosures about an Employer’s Participation in a Multiemployer Plan <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2011-08.pdf&title=UPDATE%20NO.%202011-08%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20TESTING%20GOODWILL%20FOR%20IMPAIRMENT"> Update No. 2011-08 </a> —Intangibles—Goodwill and Other (Topic 350): Testing Goodwill for Impairment <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2011-07.pdf&title=UPDATE%20NO.%202011-07%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20PRESENTATION%20AND%20DISCLOSURE%20OF%20PATIENT%20SERVICE%20REVENUE,%20PROVISION%20FOR%20BAD%20DEBTS,%20AND%20THE%20ALLOWANCE%20FOR%20DOUBTFUL%20ACCOUNTS%20FOR%20CERTAIN%20HEALTH%20CARE%20ENTITIES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2011-07 </a> —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 (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2011-06.pdf&title=UPDATE%20NO.%202011-06%E2%80%94OTHER%20EXPENSES%20(TOPIC%20720):%20FEES%20PAID%20TO%20THE%20FEDERAL%20GOVERNMENT%20BY%20HEALTH%20INSURERS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2011-06 </a> —Other Expenses (Topic 720): Fees Paid to the Federal Government by Health Insurers (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2011-05.pdf&title=UPDATE%20NO.%202011-05%E2%80%94COMPREHENSIVE%20INCOME%20(TOPIC%20220):%20PRESENTATION%20OF%20COMPREHENSIVE%20INCOME"> Update No. 2011-05 </a> —Comprehensive Income (Topic 220): Presentation of Comprehensive Income <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2011-04.pdf&title=UPDATE%20NO.%202011-04%E2%80%94FAIR%20VALUE%20MEASUREMENT%20(TOPIC%20820):%20AMENDMENTS%20TO%20ACHIEVE%20COMMON%20FAIR%20VALUE%20MEASUREMENT%20AND%20DISCLOSURE%20REQUIREMENTS%20IN%20U.S.%20GAAP%20AND%20IFRSS"> Update No. 2011-04 </a> —Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2011-03.pdf&title=UPDATE%20NO.%202011-03%E2%80%94TRANSFERS%20AND%20SERVICING%20(TOPIC%20860):%20RECONSIDERATION%20OF%20EFFECTIVE%20CONTROL%20FOR%20REPURCHASE%20AGREEMENTS"> Update No. 2011-03 </a> —Transfers and Servicing (Topic 860): Reconsideration of Effective Control for Repurchase Agreements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2011-02.pdf&title=UPDATE%20NO.%202011-02%E2%80%94RECEIVABLES%20(TOPIC%20310):%20A%20CREDITOR%E2%80%99S%20DETERMINATION%20OF%20WHETHER%20A%20RESTRUCTURING%20IS%20A%20TROUBLED%20DEBT%20RESTRUCTURING"> Update No. 2011-02 </a> —Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt Restructuring <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2011-01.pdf&title=UPDATE%20NO.%202011-01%E2%80%94RECEIVABLES%20(TOPIC%20310):%20DEFERRAL%20OF%20THE%20EFFECTIVE%20DATE%20OF%20DISCLOSURES%20ABOUT%20TROUBLED%20DEBT%20RESTRUCTURINGS%20IN%20UPDATE%20NO.%202010-20"> Update No. 2011-01 </a> —Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20 <br/> </li> </ul> <h3 class="font-16"> <a name="2010"> </a> Issued In 2010 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-29.pdf&title=UPDATE%20NO.%202010-29%E2%80%94BUSINESS%20COMBINATIONS%20(TOPIC%20805):%20DISCLOSURE%20OF%20SUPPLEMENTARY%20PRO%20FORMA%20INFORMATION%20FOR%20BUSINESS%20COMBINATIONS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-29 </a> —Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-28.pdf&title=UPDATE%20NO.%202010-28%E2%80%94INTANGIBLES%E2%80%94GOODWILL%20AND%20OTHER%20(TOPIC%20350):%20WHEN%20TO%20PERFORM%20STEP%202%20OF%20THE%20GOODWILL%20IMPAIRMENT%20TEST%20FOR%20REPORTING%20UNITS%20WITH%20ZERO%20OR%20NEGATIVE%20CARRYING%20AMOUNTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-28 </a> —Intangibles—Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2010-27.pdf&title=UPDATE%20NO.%202010-27%E2%80%94OTHER%20EXPENSES%20(TOPIC%20720):%20FEES%20PAID%20TO%20THE%20FEDERAL%20GOVERNMENT%20BY%20PHARMACEUTICAL%20MANUFACTURERS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-27 </a> —Other Expenses (Topic 720): Fees Paid to the Federal Government by Pharmaceutical Manufacturers (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2010-26.pdf&title=UPDATE%20NO.%202010-26%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20ACCOUNTING%20FOR%20COSTS%20ASSOCIATED%20WITH%20ACQUIRING%20OR%20RENEWING%20INSURANCE%20CONTRACTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-26 </a> —Financial Services—Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-25.pdf&title=UPDATE%20NO.%202010-25%E2%80%94PLAN%20ACCOUNTING%E2%80%94DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(TOPIC%20962):%20REPORTING%20LOANS%20TO%20PARTICIPANTS%20BY%20DEFINED%20CONTRIBUTION%20PENSION%20PLANS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-25 </a> —Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-24.pdf&title=UPDATE%20NO.%202010-24%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20PRESENTATION%20OF%20INSURANCE%20CLAIMS%20AND%20RELATED%20INSURANCE%20RECOVERIES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-24 </a> —Health Care Entities (Topic 954): Presentation of Insurance Claims and Related Insurance Recoveries (a consensus of the FASB Emerging Issues Task Force) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-23.pdf&title=UPDATE%20NO.%202010-23%E2%80%94HEALTH%20CARE%20ENTITIES%20(TOPIC%20954):%20MEASURING%20CHARITY%20CARE%20FOR%20DISCLOSURE%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-23 </a> —Health Care Entities (Topic 954): Measuring Charity Care for Disclosure—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-22.pdf&title=UPDATE%20NO.%202010-22%E2%80%94ACCOUNTING%20FOR%20VARIOUS%20TOPICS-TECHNICAL%20CORRECTIONS%20TO%20SEC%20PARAGRAPHS"> Update No. 2010-22 </a> —Accounting for Various Topics—Technical Corrections to SEC Paragraphs (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-21.pdf&title=UPDATE%20NO.%202010-21%E2%80%94ACCOUNTING%20FOR%20TECHNICAL%20AMENDMENTS%20TO%20VARIOUS%20SEC%20RULES%20AND%20SCHEDULES%20AMENDMENTS%20TO%20SEC%20PARAGRAPHS%20PURSUANT%20TO%20RELEASE%20NO.%2033-9026:%20TECHNICAL%20AMENDMENTS%20TO%20RULES,%20FORMS,%20SCHEDULES%20AND%20CODIFICATION%20OF%20FINANCIAL%20REPORTING%20POLICIES"> Update No. 2010-21 </a> —Accounting for Technical Amendments to Various SEC Rules and Schedules Amendments to SEC Paragraphs Pursuant to Release No. 33-9026: Technical Amendments to Rules, Forms, Schedules and Codification of Financial Reporting Policies (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2010-XX+Receivables+(Topic+310)+Disclosures+about+the+Credit+Quality+of+Financing+Receivables.pdf&title=UPDATE%20NO.%202010-20%E2%80%94RECEIVABLES%20(TOPIC%20310):%20DISCLOSURES%20ABOUT%20THE%20CREDIT%20QUALITY%20OF%20FINANCING%20RECEIVABLES%20AND%20THE%20ALLOWANCE%20FOR%20CREDIT%20LOSSES"> Update No. 2010-20 </a> —Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-19.pdf&title=UPDATE%20NO.%202010-19%E2%80%94FOREIGN%20CURRENCY%20(TOPIC%20830)%20FOREIGN%20CURRENCY%20ISSUES:%20MULTIPLE%20FOREIGN%20CURRENCY%20EXCHANGE%20RATES"> Update No. 2010-19 </a> —Foreign Currency (Topic 830): Foreign Currency Issues: Multiple Foreign Currency Exchange Rates (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-18.pdf&title=UPDATE%20NO.%202010-18%E2%80%94RECEIVABLES%20(TOPIC%20310):%20EFFECT%20OF%20A%20LOAN%20MODIFICATION%20WHEN%20THE%20LOAN%20IS%20PART%20OF%20A%20POOL%20THAT%20IS%20ACCOUNTED%20FOR%20AS%20A%20SINGLE%20ASSET%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-18 </a> —Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-17.pdf&title=UPDATE%20NO.%202010-17%E2%80%94REVENUE%20RECOGNITION%E2%80%94MILESTONE%20METHOD%20(TOPIC%20605):%20MILESTONE%20METHOD%20OF%20REVENUE%20RECOGNITION%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-17 </a> —Revenue Recognition—Milestone Method (Topic 605): Milestone Method of Revenue Recognition—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-16.pdf&title=UPDATE%20NO.%202010-16%E2%80%94ENTERTAINMENT%E2%80%94CASINOS%20(TOPIC%20924):%20ACCRUALS%20FOR%20CASINO%20JACKPOT%20LIABILITIES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-16 </a> —Entertainment—Casinos (Topic 924): Accruals for Casino Jackpot Liabilities—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-15.pdf&title=UPDATE%20NO.%202010-15%E2%80%94FINANCIAL%20SERVICES%E2%80%94INSURANCE%20(TOPIC%20944):%20HOW%20INVESTMENTS%20HELD%20THROUGH%20SEPARATE%20ACCOUNTS%20AFFECT%20AN%20INSURER%E2%80%99S%20CONSOLIDATION%20ANALYSIS%20OF%20THOSE%20INVESTMENTS%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-15 </a> —Financial Services—Insurance (Topic 944): How Investments Held through Separate Accounts Affect an Insurer’s Consolidation Analysis of Those Investments—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-14.pdf&title=UPDATE%20NO.%202010-14%E2%80%94ACCOUNTING%20FOR%20EXTRACTIVE%20ACTIVITIES%E2%80%94OIL%20%26%20GAS%E2%80%94AMENDMENTS%20TO%20PARAGRAPH%20932-10-S99-1"> Update No. 2010-14 </a> —Accounting for Extractive Activities—Oil & Gas—Amendments to Paragraph 932-10-S99-1 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2010-13.pdf&title=UPDATE%20NO.%202010-13%E2%80%94COMPENSATION%E2%80%94STOCK%20COMPENSATION%20(TOPIC%20718):%20EFFECT%20OF%20DENOMINATING%20THE%20EXERCISE%20PRICE%20OF%20A%20SHARE-BASED%20PAYMENT%20AWARD%20IN%20THE%20CURRENCY%20OF%20THE%20MARKET%20IN%20WHICH%20THE%20UNDERLYING%20EQUITY%20SECURITY%20TRADES%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-13 </a> —Compensation—Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-12.pdf&title=UPDATE%20NO.%202010-12%E2%80%94INCOME%20TAXES%20(TOPIC%20740):%20ACCOUNTING%20FOR%20CERTAIN%20TAX%20EFFECTS%20OF%20THE%202010%20HEALTH%20CARE%20REFORM%20ACTS"> Update No. 2010-12 </a> —Income Taxes (Topic 740): Accounting for Certain Tax Effects of the 2010 Health Care Reform Acts (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-11.pdf&title=UPDATE%20NO.%202010-11%E2%80%94DERIVATIVES%20AND%20HEDGING%20(TOPIC%20815):%20SCOPE%20EXCEPTION%20RELATED%20TO%20EMBEDDED%20CREDIT%20DERIVATIVES"> Update No. 2010-11 </a> —Derivatives and Hedging (Topic 815): Scope Exception Related to Embedded Credit Derivatives <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-10.pdf&title=UPDATE%20NO.%202010-10%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20AMENDMENTS%20FOR%20CERTAIN%20INVESTMENT%20FUNDS"> Update No. 2010-10 </a> —Consolidation (Topic 810): Amendments for Certain Investment Funds <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-09.pdf&title=UPDATE%20NO.%202010-09%E2%80%94SUBSEQUENT%20EVENTS%20(TOPIC%20855)%20AMENDMENTS%20TO%20CERTAIN%20RECOGNITION%20AND%20DISCLOSURE%20REQUIREMENTS"> Update No. 2010-09 </a> —Subsequent Events (Topic 855): Amendments to Certain Recognition and Disclosure Requirements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-08.pdf&title=UPDATE%20NO.%202010-08%E2%80%94TECHNICAL%20CORRECTIONS%20TO%20VARIOUS%20TOPICS"> Update No. 2010-08 </a> —Technical Corrections to Various Topics <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-07.pdf&title=UPDATE%20NO.%202010-07%E2%80%94NOT-FOR-PROFIT%20ENTITIES%20(TOPIC%20958):%20NOT-FOR-PROFIT%20ENTITIES:%20MERGERS%20AND%20ACQUISITIONS"> Update No. 2010-07 </a> —Not-for-Profit Entities (Topic 958): Not-for-Profit Entities: Mergers and Acquisitions <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2010-06.pdf&title=UPDATE%20NO.%202010-06%E2%80%94FAIR%20VALUE%20MEASUREMENTS%20AND%20DISCLOSURES%20(TOPIC%20820):%20IMPROVING%20DISCLOSURES%20ABOUT%20FAIR%20VALUE%20MEASUREMENTS"> Update No. 2010-06 </a> —Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-05.pdf&title=UPDATE%20NO.%202010-05%20COMPENSATION%20-%20STOCK%20COMPENSATION%20(TOPIC%20718):%20ESCROWED%20SHARE%20ARRANGEMENTS%20AND%20THE%20PRESUMPTION%20OF%20COMPENSATION"> Update No. 2010-05 </a> —Compensation—Stock Compensation (Topic 718): Escrowed Share Arrangements and the Presumption of Compensation (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2010-04.pdf&title=ASU%202010-04,%20ACCOUNTING%20FOR%20VARIOUS%20TOPICS%E2%80%94TECHNICAL%20CORRECTIONS%20TO%20SEC%20PARAGAPHS"> Update No. 2010-04 </a> —Accounting for Various Topics—Technical Corrections to SEC Paragraphs (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2010-03+-+Extractive+Industries+Oil+and+Gas+Topic+932+Oil+and+Gas+Reserve+Estimation+and+Disclosures.pdf&title=UPDATE%20NO.%202010-03%E2%80%94EXTRACTIVE%20ACTIVITIES%E2%80%94OIL%20AND%20GAS%20(TOPIC%20932):%20OIL%20%26%20GAS%20RESERVE%20ESTIMATION%20AND%20DISCLOSURES"> Update No. 2010-03 </a> —Extractive Activities—Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and Disclosures <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-02.pdf&title=UPDATE%20NO.%202010-02%E2%80%94CONSOLIDATION%20(TOPIC%20810):%20ACCOUNTING%20AND%20REPORTING%20FOR%20DECREASES%20IN%20OWNERSHIP%20OF%20A%20SUBSIDIARY%E2%80%94A%20SCOPE%20CLARIFICATION"> Update No. 2010-02 </a> —Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary—a Scope Clarification <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2010-01.pdf&title=UPDATE%20NO.%202010-01%E2%80%94EQUITY%20(TOPIC%20505):%20ACCOUNTING%20FOR%20DISTRIBUTIONS%20TO%20SHAREHOLDERS%20WITH%20COMPONENTS%20OF%20STOCK%20AND%20CASH%20(A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE)"> Update No. 2010-01 </a> —Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash—a consensus of the FASB Emerging Issues Task Force <br/> </li> </ul> <h3 class="font-16"> <a name="2009"> </a> Issued In 2009 </h3> <ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2009-17.pdf&title=UPDATE%20NO.%202009-17%E2%80%94CONSOLIDATIONS%20(TOPIC%20810):%20IMPROVEMENTS%20TO%20FINANCIAL%20REPORTING%20BY%20ENTERPRISES%20INVOLVED%20WITH%20VARIABLE%20INTEREST%20ENTITIES"> Update No. 2009-17 </a> —Consolidations (Topic 810): Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2009-16.pdf&title=UPDATE%20NO.%202009-16%E2%80%94TRANSFERS%20AND%20SERVICING%20(TOPIC%20860):%20ACCOUNTING%20FOR%20TRANSFERS%20OF%20FINANCIAL%20ASSETS"> Update No. 2009-16 </a> —Transfers and Servicing (Topic 860): Accounting for Transfers of Financial Assets <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2009-15.pdf&title=UPDATE%20NO.%202009-15%E2%80%94ACCOUNTING%20FOR%20OWN-SHARE%20LENDING%20ARRANGEMENTS%20IN%20CONTEMPLATION%20OF%20CONVERTIBLE%20DEBT%20ISSUANCE%20OR%20OTHER%20FINANCING"> Update No. 2009-15 </a> —Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=asu2009-14.pdf&title=UPDATE%20NO.%202009-14%E2%80%94SOFTWARE%20(TOPIC%20985):%20CERTAIN%20REVENUE%20ARRANGEMENTS%20THAT%20INCLUDE%20SOFTWARE%20ELEMENTS%E2%80%94A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE"> Update No. 2009-14 </a> —Software (Topic 985): Certain Revenue Arrangements That Include Software Elements—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+2009-13+Revenue+Recognition+_Topic+605_+Multiple-Deliverable+RR+by+EITF.pdf&title=UPDATE%20NO.%202009-13%E2%80%94REVENUE%20RECOGNITION%20(TOPIC%20605):%20MULTIPLE-DELIVERABLE%20REVENUE%20ARRANGEMENTS%E2%80%94A%20CONSENSUS%20OF%20THE%20FASB%20EMERGING%20ISSUES%20TASK%20FORCE"> Update No. 2009-13 </a> —Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements—a consensus of the FASB Emerging Issues Task Force <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=asu2009-12.pdf&title=UPDATE%20NO.%202009-12%E2%80%94FAIR%20VALUE%20MEASUREMENTS%20AND%20DISCLOSURES%20(TOPIC%20820):%20INVESTMENTS%20IN%20CERTAIN%20ENTITIES%20THAT%20CALCULATE%20NET%20ASSET%20PER%20SHARE%20(OR%20ITS%20EQUIVALENT)"> Update No. 2009-12 </a> —Fair Value Measurements and Disclosures (Topic 820): Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=2009-11.pdf&title=UPDATE%20NO.%202009-11%E2%80%94EXTRACTIVE%20INDUSTRIES%E2%80%94OIL%20AND%20GAS%E2%80%94AMENDMENT%20TO%20SECTION%20932-10-S99"> Update No. 2009-11 </a> —Extractive Activities—Oil and Gas—Amendment to Section 932-10-S99 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=2009-10.pdf&title=UPDATE%20NO.%202009-10%E2%80%94FINANCIAL%20SERVICES%E2%80%94BROKER%20AND%20DEALERS:%20INVESTMENTS%E2%80%94OTHER%E2%80%94AMENDMENT%20TO%20SUBTOPIC%20940-325"> Update No. 2009-10 </a> —Financial Services—Broker and Dealers: Investments—Other—Amendment to Subtopic 940-325 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=2009-09.pdf&title=UPDATE%20NO.%202009-09%E2%80%94ACCOUNTING%20FOR%20INVESTMENTS%E2%80%94EQUITY%20METHOD%20AND%20JOINT%20VENTURES%20AND%20ACCOUNTING%20FOR%20EQUITY-BASED%20PAYMENTS%20TO%20NON-EMPLOYEES"> Update No. 2009-09 </a> —Accounting for Investments—Equity Method and Joint Ventures and Accounting for Equity-Based Payments to Non-Employees—Amendments to Sections 323-10-S99 and 505-50-S99 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=2009-08.pdf&title=UPDATE%20NO.%202009-08%E2%80%94EARNINGS%20PER%20SHARE%E2%80%94AMENDMENTS%20TO%20SECTION%20260-10-S99"> Update No. 2009-08 </a> —Earnings per Share—Amendments to Section 260-10-S99 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=2009-07.pdf&title=UPDATE%20NO.%202009-07%E2%80%94ACCOUNTING%20FOR%20VARIOUS%20TOPICS%E2%80%94TECHNICAL%20CORRECTIONS%20TO%20SEC%20PARAGRAPHS"> Update No. 2009-07 </a> —Accounting for Various Topics—Technical Corrections to SEC Paragraphs (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=090901+Topic+740+-+Income+Taxes_ASU2009-06.pdf&title=UPDATE%20NO.%202009-06%E2%80%94INCOME%20TAXES%20(TOPIC%20740)%E2%80%94IMPLEMENTATION%20GUIDANCE%20ON%20ACCOUNTING%20FOR%20UNCERTAINTY%20IN%20INCOME%20TAXES%20AND%20DISCLOSURE%20AMENDMENTS%20FOR%20NONPUBLIC%20ENTITIES"> Update No. 2009-06 </a> —Income Taxes (Topic 740)—Implementation Guidance on Accounting for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2009-05.pdf&title=UPDATE%20NO.%202009-05%E2%80%94FAIR%20VALUE%20MEASUREMENTS%20AND%20DISCLOSURES%20(TOPIC%20820)%E2%80%94MEASURING%20LIABILITIES%20AT%20FAIR%20VALUE"> Update No. 2009–05 </a> —Fair Value Measurements and Disclosures (Topic 820)—Measuring Liabilities at Fair Value <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+Update+2009-04.pdf&title=UPDATE%20NO.%202009-04%E2%80%94ACCOUNTING%20FOR%20REDEEMABLE%20EQUITY%20INSTRUMENTS%E2%80%94AMENDMENT%20TO%20SECTION%20480-10-S99"> Update No. 2009–04 </a> —Accounting for Redeemable Equity Instruments—Amendment to Section 480-10-S99 (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU+Update+2009-03.pdf&title=UPDATE%20NO.%202009-03%E2%80%94SEC%20UPDATE%E2%80%94AMENDMENTS%20TO%20VARIOUS%20TOPICS%20CONTAINING%20SEC%20STAFF%20ACCOUNTING%20BULLETINS"> Update No. 2009–03 </a> —SEC Update—Amendments to Various Topics Containing SEC Staff Accounting Bulletins (SEC Update) <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2009-02.pdf&title=UPDATE%20NO.%202009-02%E2%80%94OMNIBUS%20UPDATE%E2%80%94AMENDMENTS%20TO%20VARIOUS%20TOPICS%20FOR%20TECHNICAL%20CORRECTIONS"> Update No. 2009–02 </a> —Omnibus Update—Amendments to Various Topics for Technical Corrections <br/> </li> <li class="font-14 ul-li-ml-0"> <a class="font-15" href="/page/document?pdf=ASU2009-01.pdf&title=UPDATE%20NO.%202009-01-TOPIC%20105-GENERALLY%20ACCEPTED%20ACCOUNTING%20PRINCIPLES-AMENDMENTS%20BASED%20ON-STATEMENT%20OF%20FINANCIAL%20ACCOUNTING%20STANDARDS%20NO.%20168-THE%20FASB%20ACCOUNTING%20STANDARDS%20CODIFICATIONTM%20AND%20THE%20HIERARCHY%20OF%20GENERALLY%20ACCEPTED%20ACCOUNTING%20PRINCIPLES"> Update No. 2009–01 </a> —Topic 105—Generally Accepted Accounting Principles—amendments based on—Statement of Financial Accounting Standards No. 168—The <em> FASB Accounting Standards Codification </em> <sup> TM </sup> and the Hierarchy of Generally Accepted Accounting Principles </li> </ul> </div> </div> </div> <div class="aside-bar print-enabled"> <div class="aside-bar-child p-3 pb-50px mb-20px"> <div class="card-header sidenav-heading"> <h2 class="sidenav-header mb-1"> STANDARDS </h2> </div> <div class="width-10em"> <p class="p-12-content"> <a aria-label="sidenav_Accounting Standards Codification" class="quickLinks-faf cross-site-link" href="https://asc.fasb.org/"> Accounting Standards Codification </a> </p> </div> <div class="width-10em"> <p class="p-12-content"> <a aria-label="sidenav_Accounting Standards Updates Issued" class="quickLinks-faf text-decoration-none" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html"> Accounting Standards Updates Issued </a> </p> <ul class="sidenav-sublink-ul width-10em mb-20px"> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2023" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2023"> Issued in 2023 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2022" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2022"> Issued in 2022 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2021" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2021"> Issued in 2021 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2020" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2020"> Issued in 2020 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2019" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2019"> Issued in 2019 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2018" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2018"> Issued in 2018 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2017" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2017"> Issued in 2017 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2016" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2016"> Issued in 2016 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2015" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2015"> Issued in 2015 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2014" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2014"> Issued in 2014 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2013" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2013"> Issued in 2013 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2012" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2012"> Issued in 2012 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2011" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2011"> Issued in 2011 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2010" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2010"> Issued in 2010 </a> </li> <li class="list-inline"> </li> <li class="sidenav-sublink-li mb-12px lineheight-14px"> <a aria-label="sidenav_Accounting Standards Updates Issued - Issued in 2009" class="sidenav-sublink-a" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html#2009"> Issued in 2009 </a> </li> <li class="list-inline"> </li> </ul> </div> <div class="width-10em"> <p class="p-12-content"> <a aria-label="sidenav_Implementing New Standards" class="quickLinks-faf text-decoration-none" href="/implementation"> Implementing New Standards </a> </p> </div> <div class="width-10em"> <p class="p-12-content"> <a aria-label="sidenav_Accounting Standards Updates—Effective Dates" class="quickLinks-faf text-decoration-none" href="/Page/PageContent?PageId=/standards/accounting-standards-updateseffective-dates.html"> Accounting Standards Updates—Effective Dates </a> </p> </div> <div class="width-10em"> <p class="p-12-content"> <a aria-label="sidenav_Concepts Statements" class="quickLinks-faf text-decoration-none" href="/page/PageContent?pageId=/standards/concepts-statements.html"> Concepts Statements </a> </p> </div> <div class="width-10em"> <p class="p-12-content"> <a aria-label="sidenav_Private Company Decision-Making Framework" class="quickLinks-faf text-decoration-none" href="/page/pageContent?pageid=/standards/framework.html"> Private Company Decision-Making Framework </a> </p> </div> <div class="width-10em"> <p class="p-12-content"> <a aria-label="sidenav_Transition Resource Group for Credit Losses" class="quickLinks-faf text-decoration-none" href="/page/index?pageId=standards/Transition.html"> Transition Resource Group for Credit Losses </a> </p> </div> </div> </div> </div> </div> <script> var onloadCallback = function () { grecaptcha.render("google_captcha", { "sitekey": "6Ldr-I4dAAAAADpb4g6zpNSnlzdbdCfkCbWDq1oT" }); }; </script> <div class="Videomodal" id="VideoModal"> <div class="Video-modal-content"> <span class="video-close" id="video-popup-x"> × </span> <div id="VideoFrame"> </div> </div> </div> <div class="popup-overlay"> </div> <div class="Videomodal imgModal" id="imgModal"> <div class="Video-modal-content width-auto"> <span class="video-close" id="img-popup-x"> × </span> <div id="imgFrame"> </div> </div> </div> </main> </div> <div class="border-top footer text-muted print-enabled"> <div class="bg-gray mb-invert-16px"> <nav aria-label="navbar-level-4" class="navbar-level-4 bg-gray"> <ul class="navbar-level-4-first-child font-12 font-faf-blue ps-0"> <li class="nav-item"> <a aria-label=">CAREERS" class="nav-link custom-link3 cross-site-link" href="http://fafbaseurl/careers" target="_blank"> CAREERS </a> </li> <li class="nav-item"> <a aria-label=">PRESS RELEASES" class="nav-link custom-link3" href="/Page/PageContent?PageId=/news-media/inthenews.html"> PRESS RELEASES </a> </li> <li class="nav-item"> <a aria-label=">TERMS OF USE" class="nav-link custom-link3 cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/Termsofuse/Termsofuse.html&isStaticPage=True"> TERMS OF USE </a> </li> <li class="nav-item"> <a aria-label=">CONTACT US" class="nav-link custom-link3" href="/contact"> CONTACT US </a> </li> <li class="nav-item"> <a aria-label=">PRIVACY POLICY" class="nav-link custom-link3 cross-site-link" href="http://fafbaseurl/privacypolicy" target="_blank"> PRIVACY POLICY </a> </li> <li class="nav-item"> <a aria-label=">COPYRIGHT PERMISSION" class="nav-link custom-link3" href="/page/pagecontent?pageid=/copyright-permission/index.html&isstaticpage=true"> COPYRIGHT PERMISSION </a> </li> </ul> </nav> <nav aria-label="navbar-level-5" class="navbar-level-5 navbar-light bg-gray"> <hr class="mb-0 mt-0 me-120px ms-120px"/> <div class="ql-content"> <table aria-describedby="footer_quickLinks" class="ql-table" id="footer_quickLinks"> <tr> <th class="nav-item font-14 font-itc-franklin-gothic-std mt-6px me-3 ql-td f-weight-400" id="quick-links-title"> QUICKLINKS: </th> <td> <ul class="navbar-level-5-first-child font-12 ps-0 ql"> <li class="nav-item"> <a aria-label="footer_FASB RESPONSE TO COVID-19" class="nav-link custom-link2" href="/COVID19"> FASB RESPONSE TO COVID-19 </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> <li class="nav-item"> <a aria-label="footer_ACADEMICS" class="nav-link custom-link2" href="/academics"> ACADEMICS </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> <li class="nav-item"> <a aria-label="footer_EMERGING ISSUES TASK FORCE (EITF)" class="nav-link custom-link2" href="/eitf"> EMERGING ISSUES TASK FORCE (EITF) </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> <li class="nav-item"> <a aria-label="footer_IMPLEMENTING NEW STANDARDS" class="nav-link custom-link2" href="/implementation"> IMPLEMENTING NEW STANDARDS </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> <li class="nav-item"> <a aria-label="footer_INVESTORS" class="nav-link custom-link2" href="/investors"> INVESTORS </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> <li class="nav-item"> <a aria-label="footer_NOT-FOR-PROFITS" class="nav-link custom-link2" href="/page/pagecontent?pageId=/notforprofits/notforprofits.html&isstaticpage=true"> NOT-FOR-PROFITS </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> <li class="nav-item"> <a aria-label="footer_PRIVATE COMPANY COUNCIL (PCC)" class="nav-link custom-link2" href="/pcc"> PRIVATE COMPANY COUNCIL (PCC) </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> <li class="nav-item"> <a aria-label="footer_TAXONOMY (XBRL)" class="nav-link custom-link2" href="/xbrl"> TAXONOMY (XBRL) </a> </li> <li class="nav-item"> <a class="nav-link font-black"> | </a> </li> </ul> </td> </tr> </table> </div> </nav> </div> <nav aria-label="navbar-level-3" class="navbar-level-3 bg-fasb-blue pb-1 pt-1"> <ul class="navbar-level-3-first-child site-select main_menu_content_list ps-0 mb-1 footer-ps" id="navbarSupportedContent3"> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white" href="/"> HOME </a> </li> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white site-current3" href="/standards"> STANDARDS </a> <div class="submenu-content-footer"> <div class="main_menu_content_list_submenu_bottom"> <div class="submenu-row"> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Accounting Standards Codification" class="dropdown-item custom-link2 font-menu-card font-16" href="http://asc.fasb.org/home"> Accounting Standards Codification </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Accounting Standards Updates Issued" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/standards/accounting-standards-updates-issued.html"> Accounting Standards Updates Issued </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Implementing New Standards" class="dropdown-item custom-link2 font-menu-card font-16" href="/implementation"> Implementing New Standards </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Accounting Standards Updates—Effective Dates" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/standards/accounting-standards-updateseffective-dates.html"> Accounting Standards Updates—Effective Dates </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Concepts Statements" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/standards/concepts-statements.html"> Concepts Statements </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Private Company Decision-Making Framework" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/pageContent?pageid=/standards/framework.html"> Private Company Decision-Making Framework </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Transition Resource Group for Credit Losses" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/index?pageId=standards/Transition.html"> Transition Resource Group for Credit Losses </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white site-current3" href="/projects"> PROJECTS </a> <div class="submenu-content-footer"> <div class="main_menu_content_list_submenu_bottom"> <div class="submenu-row"> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Technical Agenda" class="dropdown-item custom-link2 font-menu-card font-16" href="/technicalagenda"> Technical Agenda </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Exposure Documents" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/projects/exposure-documents.html"> Exposure Documents </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Comment Letters" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/commentletter.html"> Comment Letters </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Recently Completed Projects" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/recentlycompleted.html"> Recently Completed Projects </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Technical Inquiry Service" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html"> Technical Inquiry Service </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_For Investors" class="dropdown-item custom-link2 font-menu-card font-16" href="/investors"> For Investors </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_For Academics" class="dropdown-item custom-link2 font-menu-card font-16" href="/academics"> For Academics </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Post-Implementation Review" class="dropdown-item custom-link2 font-menu-card font-16" href="/pir"> Post-Implementation Review </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white site-current3" href="/meetings"> MEETINGS </a> <div class="submenu-content-footer"> <div class="main_menu_content_list_submenu_bottom"> <div class="submenu-row"> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Upcoming Meetings" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/upcoming.html"> Upcoming Meetings </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Past FASB Meetings" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true"> Past FASB Meetings </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Tentative Board Decisions" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/meetings/pastmeetings.html&isStaticpage=true"> Tentative Board Decisions </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Meeting Minutes" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html"> Meeting Minutes </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Subscribe to Action Alert" class="dropdown-item custom-link2 font-menu-card font-16" href="/signup"> Subscribe to Action Alert </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white site-current3" href="/referencelibrary"> REFERENCE LIBRARY </a> <div class="submenu-content-footer"> <div class="main_menu_content_list_submenu_bottom"> <div class="submenu-row"> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Project Plans Archive" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/project-plans-archive.html&isstaticpage=true"> Project Plans Archive </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Presentations & Speeches" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/presentationsandspeeches.html"> Presentations & Speeches </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Meeting Minutes" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/meeting-minutes.html"> Meeting Minutes </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Public Forums" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/public-forums.html"> Public Forums </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Exposure Documents & Public Comment Documents" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/exposure-documents-public-comment-documents-archive.html"> Exposure Documents & Public Comment Documents </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Other Comment Letters" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?pageId=/reference-library/other-comment-letters.html"> Other Comment Letters </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Ballots" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/ballots.html&bcpath=tfff"> Ballots </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Additional Communications" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/additional-communications.html"> Additional Communications </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Agenda Requests" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/agenda-requests.html"> Agenda Requests </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Superseded Standards" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/superseded-standards.html"> Superseded Standards </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_FASB Chair Quarterly Reports" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/reference-library/fasb-chair-quarterly.html&bcpath=tfff"> FASB Chair Quarterly Reports </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Technical Inquiry Service" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/projects/technical-inquiry-service.html"> Technical Inquiry Service </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Public Reference Request Form" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/public-reference-request.html"> Public Reference Request Form </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Comparability in International Accounting Standards" class="dropdown-item custom-link2 font-menu-card font-16" href="/international"> Comparability in International Accounting Standards </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_FASB Special Report: The Framework of Financial Accounting Concepts and Standards" class="dropdown-item custom-link2 font-menu-card font-16" href="/storeyandstorey"> FASB Special Report: The Framework of Financial Accounting Concepts and Standards </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_FASB Staff Educational Papers" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/reference-library/educational-papers.html"> FASB Staff Educational Papers </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white site-current3" href="/newsmedia"> NEWS & MEDIA </a> <div class="submenu-content-footer"> <div class="main_menu_content_list_submenu_bottom"> <div class="submenu-row"> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_In the News. . ." class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/news-media/inthenews.html"> In the News. . . </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Media Contacts" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/mediacontacts.html"> Media Contacts </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a aria-label="footer_sub_Join Media List" class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/medialist" target="_blank"> Join Media List </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Educational Webcasts and Webinars" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/webcastswebinars.html"> Educational Webcasts and Webinars </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Videos" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/news-media/videospodcasts.html"> Videos </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_FASB In Focus/Fact Sheets" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/news-media/fasbinfocus.html "> FASB In Focus/Fact Sheets </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Contact Us" class="dropdown-item custom-link2 font-menu-card font-16" href="/contact"> Contact Us </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white site-current3" href="/about"> ABOUT US </a> <div class="submenu-content-footer"> <div class="main_menu_content_list_submenu_bottom"> <div class="submenu-row"> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_About the FASB" class="dropdown-item custom-link2 font-menu-card font-16" href="/facts"> About the FASB </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_FASB 50th Anniversary" class="dropdown-item custom-link2 font-menu-card font-16" href="/fasb50"> FASB 50th Anniversary </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Board Members" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/about-us/boardmembers.html"> Board Members </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Senior Staff" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/senior-staff.html"> Senior Staff </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Advisory Groups" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/advisory-groups.html&isStaticPage=true&bcPath=tfff"> Advisory Groups </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Standard-Setting Process" class="dropdown-item custom-link2 font-menu-card font-16" href="/Page/PageContent?PageId=/about-us/standardsettingprocess.html&isstaticpage=true&bcpath=tff"> Standard-Setting Process </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a aria-label="footer_sub_Annual Reports" class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/page/pageContent?pageId=/about-us/annualreports.html" target="_blank"> Annual Reports </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a class="dropdown-item custom-link2 font-menu-card font-16 cursor-pointer" onclick="onWindowOpenClick(this)"> Interactive Timeline </a> </div> <div class="submenu-col-3 mb-1 mt-1"> <a aria-label="footer_sub_Careers" class="dropdown-item custom-link2 font-menu-card font-16 cross-site-link" href="http://fafbaseurl/careers" target="_blank"> Careers </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Past FASB Members" class="dropdown-item custom-link2 font-menu-card font-16" href="/page/PageContent?pageId=/about-us/past-fasb-members.html"> Past FASB Members </a> </div> <div class="col_submenu_bottom mb-1 mt-1"> <a aria-label="footer_sub_Contact Us" class="dropdown-item custom-link2 font-menu-card font-16" href="/contact"> Contact Us </a> </div> </div> </div> </div> </li> <li class="nav-item li-menu-item pr-0px"> <a class="li-menu-item m-2 custom-link text-white" href="/signup"> STAY CONNECTED </a> </li> </ul> </nav> <div class="navbar-level6-main"> <nav aria-label="navbar-level-6" class="navbar-level-6 site-select pb-2"> <ul class="navbar-level-6-first-child"> <li class="nav-item mt-invert-5"> <a aria-label="FAF_Footer" class="img-link cross-site-link" footer="" href="http://fafbaseurl"> <img alt="FAF" class="faf-logo-wt" src="https://d2x0djib3vzbzj.cloudfront.net/faf-logo.jpg"/> </a> </li> <li class="nav-item mt-invert-5 site-current-up"> <a aria-label="FASB_Footer" class="img-link cross-site-link" footer="" href="/"> <img alt="FASB" class="logo-wt" src="https://d2x0djib3vzbzj.cloudfront.net/fasb-logo-small.jpg"/> </a> </li> <li class="nav-item mt-invert-5"> <a aria-label="GASB_Footer" class="img-link cross-site-link" footer="" href="http://gasbBaseUrl"> <img alt="GASB" class="logo-wt" src="https://d2x0djib3vzbzj.cloudfront.net/gasb-logo-small.jpg"/> </a> </li> </ul> </nav> </div> </div> </div> <script type="text/javascript"> var S3BucketBaseUrl = 'https://d2x0djib3vzbzj.cloudfront.net', FAF_AF_Environment = 'https://accountingfoundation.org', gasbBaseUrl = 'gasb.org', fasbBaseUrl = 'fasb.org', fafBaseUrl = 'accountingfoundation.org'; ascBaseUrl = 'asc.fasb.org'; garsBaseUrl = 'gars.gasb.org'; var feedbackSubmitEmailId = 'webmaster@fasb.org'; </script> <script src="/lib/jquery/dist/jquery.min.js"> </script> <script src="/js/popper.min.js"> </script> <script src="/lib/bootstrap5/dist/js/bootstrap.bundle.min.js"> </script> <script src="/lib/FancyBox/jquery.fancybox.min.js"> </script> <script src="/js/site.js?v=CavvdreZWlkWjTBb-qbZbKye2I4Xw4I1AZvHJSjp9Qk"> </script> <script src="/js/xlaFormValidation.js?v=P85PK-PQxjTZC-WJ7ZpaCpAWtQcYHE-lgP3QxXi21p4"> </script> </body> </html>
# The headers of each set of standards
soup.find_all('h3')
[<h3 class="font-16"><a name="2023"></a>Issued In 2023</h3>, <h3 class="font-16"><a name="2022"></a>Issued In 2022</h3>, <h3 class="font-16"><a name="2021"></a>Issued In 2021</h3>, <h3 class="font-16"><a name="2020"></a>Issued In 2020</h3>, <h3 class="font-16"><a name="2019"></a>Issued In 2019</h3>, <h3 class="font-16"><a name="2018"></a>Issued In 2018</h3>, <h3 class="font-16"><a name="2017"></a>Issued In 2017</h3>, <h3 class="font-16"><a name="2016"></a>Issued In 2016</h3>, <h3 class="font-16"><a name="2015"></a>Issued In 2015</h3>, <h3 class="font-16"><a name="2014"></a>Issued In 2014</h3>, <h3 class="font-16"><a name="2013"></a>Issued In 2013</h3>, <h3 class="font-16"><a name="2012"></a>Issued In 2012</h3>, <h3 class="font-16"><a name="2011"></a>Issued In 2011</h3>, <h3 class="font-16"><a name="2010"></a>Issued In 2010</h3>, <h3 class="font-16"><a name="2009"></a>Issued In 2009</h3>]
header1 = soup.find_all('h3')[0]
urls1 = header1.next_sibling
urls1
'\n'
urls1 = header1.next_sibling.next_sibling
urls1
<ul class="ul-list-type pt-2"> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-05%E2%80%94Business%20Combinations%E2%80%94Joint%20Venture%20Formations%20(Subtopic%20805-60):%20Recognition%20and%20Initial%20Measurement">Update 2023-05</a>—Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement <br/> <br/></li> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-04.pdf&title=Accounting%20Standards%20Update%202023-04%E2%80%94Liabilities%20(Topic%20405):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20121%20(SEC%20Update)">Update 2023-04</a>—Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 121 (SEC Update) <br/> <br/></li> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-03%E2%80%94Presentation%20of%20Financial%20Statements%20(Topic%20205),%20Income%20Statement%E2%80%94Reporting%20Comprehensive%20Income%20(Topic%20220),%20Distinguishing%20Liabilities%20from%20Equity%20(Topic%20480),%20Equity%20(Topic%20505),%20and%20Compensation%E2%80%94Stock%20Compensation%20(Topic%20718):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20120,%20SEC%20Staff%20Announcement%20at%20the%20March%2024,%202022%20EITF%20Meeting,%20and%20Staff%20Accounting%20Bulletin%20Topic%206.B,%20Accounting%20Series%20Release%20280%E2%80%94General%20Revision%20of%20Regulation%20S-X:%20Income%20or%20Loss%20Applicable%20to%20Common%20Stock%20(SEC%20Update)">Update 2023-03</a>—Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: <em>Income or Loss Applicable to Common Stock</em> (SEC Update) <br/> <br/></li> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323)%E2%80%94Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323):%20Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method%20(a%20consensus%20of%20the%20Emerging%20Issues%20Task%20Force)">Update 2023-02</a>—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force) <br/> <br/></li> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU%202023-01%E2%80%94Leases%20(Topic%20842)%E2%80%94Common%20Control%20Arrangements.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-01%E2%80%94Leases%20(Topic%20842):%20Common%20Control%20Arrangements">Update 2023-01</a>—Leases (Topic 842): Common Control Arrangements <br/> <br/></li> </ul>
for url in urls1.find_all('a'):
print(url.text, ';', url.get('href'))
Update 2023-05 ; /page/document?pdf=ASU%202023-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-05%E2%80%94Business%20Combinations%E2%80%94Joint%20Venture%20Formations%20(Subtopic%20805-60):%20Recognition%20and%20Initial%20Measurement Update 2023-04 ; /page/document?pdf=ASU%202023-04.pdf&title=Accounting%20Standards%20Update%202023-04%E2%80%94Liabilities%20(Topic%20405):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20121%20(SEC%20Update) Update 2023-03 ; /page/document?pdf=ASU%202023-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-03%E2%80%94Presentation%20of%20Financial%20Statements%20(Topic%20205),%20Income%20Statement%E2%80%94Reporting%20Comprehensive%20Income%20(Topic%20220),%20Distinguishing%20Liabilities%20from%20Equity%20(Topic%20480),%20Equity%20(Topic%20505),%20and%20Compensation%E2%80%94Stock%20Compensation%20(Topic%20718):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20120,%20SEC%20Staff%20Announcement%20at%20the%20March%2024,%202022%20EITF%20Meeting,%20and%20Staff%20Accounting%20Bulletin%20Topic%206.B,%20Accounting%20Series%20Release%20280%E2%80%94General%20Revision%20of%20Regulation%20S-X:%20Income%20or%20Loss%20Applicable%20to%20Common%20Stock%20(SEC%20Update) Update 2023-02 ; /page/document?pdf=ASU%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323)%E2%80%94Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323):%20Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method%20(a%20consensus%20of%20the%20Emerging%20Issues%20Task%20Force) Update 2023-01 ; /page/document?pdf=ASU%202023-01%E2%80%94Leases%20(Topic%20842)%E2%80%94Common%20Control%20Arrangements.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-01%E2%80%94Leases%20(Topic%20842):%20Common%20Control%20Arrangements
The above is pretty good, and will parse most files correctly already. However, there is a second format that FASB likes to use, which is exhibited by Update No. 2014-09.
The below code picks out this entry.
# 2014 is a problem year -- code to find the 2014 header
problem_year_index = [item.text for item in soup.find_all('h3')].index('Issued In 2014')
problem = soup.find_all('h3')[problem_year_index].next_sibling.next_sibling.find_all('li')[9]
problem
<li class="font-14 ul-li-ml-0"><a id="ASU2014-09" name="ASU2014-09"></a>Update No. 2014-09—Revenue from Contracts with Customers (Topic 606) <ul class="list-style-square-bullet pt-2"> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-09_Section+A.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20A%E2%80%94SUMMARY%20AND%20AMENDMENTS%20THAT%20CREATE%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20AND%20OTHER%20ASSETS%20AND%20DEFERRED%20COSTS%E2%80%94CONTRACTS%20WITH%20CUSTOMERS%20(SUBTOPIC%20340-40)">Section A</a>—Summary and Amendments That Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40)</li> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES">Section B</a>—Conforming Amendments to Other Topics and Subtopics in the Codification and Status Tables</li> <li class="font-14 ul-li-ml-0"><a class="font-15" href="/page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES%3ESection%20B%3C/a%3E%E2%80%94Conforming%20Amendments%20to%20Other%20Topics%20and%20Subtopics%20in%20the%20Codification%20and%20Status%20Tables%3C/li%3E%3Cli%20class="></a><a class="font-15" href="/page/document?pdf=ASU+2014-09_Section+D.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20C%E2%80%94BACKGROUND%20INFORMATION%20AND%20BASIS%20FOR%20CONCLUSIONS">Section C</a>—Background Information and Basis for Conclusions </li> </ul> </li>
As we can see, this update contains a bunch of <li>
tags each with a URL of their own. In this case, we would want to parse them all, but tie them back to the same standard.
Also, note that since this format is interspersed with normally formatted entries, we cannot reliably use the approach used for 2021 in other years. Instead, we should find all list items (<li>
tags), and check the format before extracting the URL and name.
problem.a.get('name')
'ASU2014-09'
for li in problem.find_all('li'):
print(li.a.text, li.a.get('href'))
Section A /page/document?pdf=ASU+2014-09_Section+A.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20A%E2%80%94SUMMARY%20AND%20AMENDMENTS%20THAT%20CREATE%20REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20AND%20OTHER%20ASSETS%20AND%20DEFERRED%20COSTS%E2%80%94CONTRACTS%20WITH%20CUSTOMERS%20(SUBTOPIC%20340-40) Section B /page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES /page/document?pdf=ASU+2014-09_Sections-B-and-C.pdf&title=UPDATE%20NO.%202014-09%E2%80%94REVENUE%20FROM%20CONTRACTS%20WITH%20CUSTOMERS%20(TOPIC%20606)%20SECTION%20B%E2%80%94CONFORMING%20AMENDMENTS%20TO%20OTHER%20TOPICS%20AND%20SUBTOPICS%20IN%20THE%20CODIFICATION%20AND%20STATUS%20TABLES%3ESection%20B%3C/a%3E%E2%80%94Conforming%20Amendments%20to%20Other%20Topics%20and%20Subtopics%20in%20the%20Codification%20and%20Status%20Tables%3C/li%3E%3Cli%20class=
def parse_FASB_standards():
# URL to parse
FASB_standards_URL = 'https://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156316498'
FASB_base_URL = 'https://www.fasb.org'
# Get the page
response = requests.get(FASB_standards_URL)
# Make sure the connection was accepted (status of 200)
if response.status_code != 200:
print('Check your internet connection')
return [], []
# Parse with bs4
soup = BeautifulSoup(response.text, 'html.parser')
# Pull every year
year_headings = soup.find_all('h3')
# Store output here
header = ['Year', 'Filing', 'URL']
output = []
# Iterate over each year in the websites
for head in year_headings:
# Extract out the year from the header
year = int(head.text[-4:])
li_items = head.next_sibling.next_sibling.find_all('li')
for li in li_items:
if li.a.get('href') is None:
# This is a grouped set of URLs
name = li.a.get('name')
for subli in li.find_all('li'):
output.append([year, name + '-' + subli.a.text, FASB_base_URL + subli.a.get('href')])
else:
if li.parent.parent.name == 'li':
# This is a sub-item of a grouped set of URLs -- already parsed
pass
else:
# This is a standard URL
output.append([year, li.a.text, FASB_base_URL + li.a.get('href')])
return header, output
header, FASB_standards = parse_FASB_standards()
At this point, you would expect to be able to toss the list of URLs to your favorite downloader (such as wget
) and grab them all. Unfortunately, that is not the case, as each URL above goes to a disclaimer page asking you to accept the TOS.
This is easy to get around: after you accept, FASB's webpage just adds &acceptedDisclaimer=true
to the end of the URL. We can add this ourselves with a list comprehension.
We also need to swap out some of the URL. While our URLs have page/document?pdf=
in them, the actual PDF URLs have Page/ShowPdf?path=
instead. This can also be swapped out in the list comprehension.
disclaimer_workaround = '&acceptedDisclaimer=true'
FASB_standards = [[year, name, url.replace('page/document?pdf=', 'Page/ShowPdf?path=') + disclaimer_workaround] for year, name, url in FASB_standards]
FASB_standards[0:5]
[[2023, 'Update 2023-05', 'https://www.fasb.org/Page/ShowPdf?path=ASU%202023-05.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-05%E2%80%94Business%20Combinations%E2%80%94Joint%20Venture%20Formations%20(Subtopic%20805-60):%20Recognition%20and%20Initial%20Measurement&acceptedDisclaimer=true'], [2023, 'Update 2023-04', 'https://www.fasb.org/Page/ShowPdf?path=ASU%202023-04.pdf&title=Accounting%20Standards%20Update%202023-04%E2%80%94Liabilities%20(Topic%20405):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20121%20(SEC%20Update)&acceptedDisclaimer=true'], [2023, 'Update 2023-03', 'https://www.fasb.org/Page/ShowPdf?path=ASU%202023-03.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-03%E2%80%94Presentation%20of%20Financial%20Statements%20(Topic%20205),%20Income%20Statement%E2%80%94Reporting%20Comprehensive%20Income%20(Topic%20220),%20Distinguishing%20Liabilities%20from%20Equity%20(Topic%20480),%20Equity%20(Topic%20505),%20and%20Compensation%E2%80%94Stock%20Compensation%20(Topic%20718):%20Amendments%20to%20SEC%20Paragraphs%20Pursuant%20to%20SEC%20Staff%20Accounting%20Bulletin%20No.%20120,%20SEC%20Staff%20Announcement%20at%20the%20March%2024,%202022%20EITF%20Meeting,%20and%20Staff%20Accounting%20Bulletin%20Topic%206.B,%20Accounting%20Series%20Release%20280%E2%80%94General%20Revision%20of%20Regulation%20S-X:%20Income%20or%20Loss%20Applicable%20to%20Common%20Stock%20(SEC%20Update)&acceptedDisclaimer=true'], [2023, 'Update 2023-02', 'https://www.fasb.org/Page/ShowPdf?path=ASU%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323)%E2%80%94Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-02%E2%80%94Investments%E2%80%94Equity%20Method%20and%20Joint%20Ventures%20(Topic%20323):%20Accounting%20for%20Investments%20in%20Tax%20Credit%20Structures%20Using%20the%20Proportional%20Amortization%20Method%20(a%20consensus%20of%20the%20Emerging%20Issues%20Task%20Force)&acceptedDisclaimer=true'], [2023, 'Update 2023-01', 'https://www.fasb.org/Page/ShowPdf?path=ASU%202023-01%E2%80%94Leases%20(Topic%20842)%E2%80%94Common%20Control%20Arrangements.pdf&title=ACCOUNTING%20STANDARDS%20UPDATE%202023-01%E2%80%94Leases%20(Topic%20842):%20Common%20Control%20Arrangements&acceptedDisclaimer=true']]
with open('../../Data/FASB_standard_urls.csv', 'wt', newline='') as f:
writer = csv.writer(f)
writer.writerow(header)
writer.writerows(FASB_standards)
There is a second issue with downloading the FASB files which we will now have to address. When you go to the links we found in your browser, you will find yourself on a PDF document as expected. However, this isn't actually a PDF document! it is a PDF document embedded in an iframe on a webpage. As such, when downloading we need to scrape the actual URL to the PDF first!
The below code solves this issue by using two calls to requests. The first call gets the page with the iframe and determines
if not os.path.exists('../../Data/FASB_PDFs'):
os.mkdir('../../Data/FASB_PDFs')
for doc in FASB_standards:
if not os.path.exists('../../Data/FASB_PDFs/' + doc[1] + '.pdf'):
response1 = requests.get(doc[2])
soup = BeautifulSoup(response1.text, 'html.parser')
pdf_url = soup.find_all("iframe", {"id": "pdf-iframe"})[0].get('src')
response2 = requests.get(pdf_url)
with open('../../Data/FASB_PDFs/' + doc[1] + '.pdf', 'wb') as f:
f.write(response2.content)
There are a lot of libraries to do this in python, such as pdfminer
, PyPDF2
, tika
, pdfplumber
, etc.
My preferred tools are pdfminer
and textract
. The pdfminer package is quite powerful for working with PDF files, and has fairly good text extractions. The textract package is also good at this, but is more broad-based, supporting Microsoft Word and PowerPoint files as well, along with being able to OCR images and do speech-to-text for audio. You can actually plug pdfminer.six
into textract
to make use of both as well.