To access Statements 1 through 150, located at www.fasb.org/st, users must have Adobe Acrobat 5.0 or higher, a free download. Each statement includes a link to the full text, summary and status.

The Web site notes that all statements are "presented as originally issued" without "shading or sidebars to indicate amendments made by subsequent announcements."

The oldest statement on the site -- Disclosure of Foreign Currency Translation Information -- was published in 1973 and the newest -- Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity -- in May. Topics include subjects such as stock-based compensation, goodwill and business combinations.