123rd Street Rap Poem Analysis Essay

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FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts are copyrighted by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, Connecticut 06856. All rights reserved. The FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts available at this website may be used only for individual personal non-commercial purposes—you may print one copy for such use. No part of the FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts as available at this website may be further 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.


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Issued since the FASB's inception in 1973





View EITF Abstracts (Updated as of June 18, 2009)

Issued since the EITF's inception in 1984—Full Text


EITF Abstracts—Appendix D—Other Technical Matters


Statement No. 168 (Superseded)
The FASB Accounting Standards Codification®and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162

(Issue Date 06/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 167 (Superseded)
Amendments to FASB Interpretation No. 46(R)
(Issue Date 06/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 166 (Superseded) 
Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
(Issue Date 06/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 165  (Superseded)
Subsequent Events
(Issue Date 05/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 164 (Superseded) 
Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142
(Issue Date 04/09) 
[As Amended] [As Issued] [Summary] [Status] 

Statement No. 163  (Superseded)
Accounting for Financial Guarantee Insurance Contracts—an interpretation of FASB Statement No. 60
(Issue Date 05/08)
[As Amended][As Issued][Summary][Status]

Statement No. 162  (Superseded)
The Hierarchy of Generally Accepted Accounting Principles
(Issue Date 05/08)
[As Amended][As Issued][Summary][Status]

Statement No. 161  (Superseded)
Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
(Issue Date 03/08)
[As Amended][As Issued][Summary][Status]

Statement No. 160  (Superseded)
Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
(Issue Date 12/07)
[As Amended][As Issued][Summary][Status]

Statement No. 141 (revised 2007)  (Superseded)
Business Combinations
(Issue Date 12/07)
[As Amended][As Issued][Summary][Status]

Statement No. 159  (Superseded)
The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No. 115
(Issue Date 02/07)
[As Amended][As Issued][Summary][Status]

Statement No. 158  (Superseded)
Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)
(Issue Date 09/06)
[As Amended][As Issued][Summary][Status]

Statement No. 157  (Superseded)
Fair Value Measurements
(Issue Date 09/06)
[As Amended][As Issued][Summary][Status]

Statement No. 156  (Superseded)
Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
(Issue Date 03/06)
[As Amended][As Issued][Summary][Status]
[Revisions to Related Authoritative Literature] 

Statement No. 155  (Superseded)
Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
(Issue Date 02/06)
[As Amended][As Issued][Summary][Status]

Statement No. 154  (Superseded)
Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
(Issue Date 05/05)
[As Amended][As Issued][Summary][Status]

Statement No. 123 (revised 2004)  (Superseded)
Share-Based Payment
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 153  (Superseded)
Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 152  (Superseded)
Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 151  (Superseded)
Inventory Costs—an amendment of ARB No. 43, Chapter 4
(Issue Date 11/04)
[As Amended][As Issued][Summary][Status]

Statement No. 132 (revised 2003)  (Superseded)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 12/03)
[As Amended][As Issued] [Summary][Status]

Statement No. 150  (Superseded)
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
(Issue Date 5/03)
[As Amended][As Issued][Summary][Status]

Statement No. 149  (Superseded)
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
(Issue Date 4/03)
[As Amended][As Issued][Summary][Status]

Statement No. 148  (Superseded)
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
(Issue Date 12/02)
[As Amended][As Issued][Summary][Status]

Statement No. 147  (Superseded)
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
(Issue Date 10/02)
[As Amended][As Issued][Summary][Status]

Statement No. 146  (Superseded)
Accounting for Costs Associated with Exit or Disposal Activities
(Issue Date 6/02)
[As Amended][As Issued][Summary][Status]

Statement No. 145  (Superseded)
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
(Issue Date 4/02)
[As Amended][As Issued][Summary][Status]

Statement No. 144  (Superseded)
Accounting for the Impairment or Disposal of Long-Lived Assets
(Issue Date 8/01)
[As Amended][As Issued][Summary][Status]

Statement No. 143  (Superseded)
Accounting for Asset Retirement Obligations
(Issue Date 6/01)
[As Amended][As Issued][Summary][Status]

Statement No. 142  (Superseded)
Goodwill and Other Intangible Assets
(Issue Date 6/01)
[As Amended][As Issued][Summary][Status]

Statement No. 141 (revised 2007)  (Superseded)
Business Combinations
(Issue Date 12/07)
[As Amended][As Issued][Summary][Status]

Statement No. 141  (Superseded)
Business Combinations
(Issue Date 6/01)
[As Amended][As Issued][Summary][Status]

Statement No. 140  (Superseded)
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125
(Issue Date 9/00)
[As Amended][As Issued][Summary][Status]

Statement No. 139  (Superseded)
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
(Issue Date 6/00)
[As Amended][As Issued][Summary][Status]

Statement No. 138  (Superseded)
Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
(Issue Date 6/00)
[As Amended][As Issued][Status]
[Examples]

Statement No. 137  (Superseded)
Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133
(Issue Date 6/99)
[As Amended][As Issued][Status]

Statement No. 136  (Superseded)
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
(Issue Date 6/99)
[As Amended][As Issued]
[Summary As Amended][Summary As Issued][Status]

Statement No. 135  (Superseded)
Rescission of FASB Statement No. 75 and Technical Corrections
(Issue Date 2/99)
[As Amended][As Issued][Summary][Status]

Statement No. 134  (Superseded)
Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise—an amendment of FASB Statement No. 65
(Issue Date 10/98)
[As Amended][As Issued][Status]

Statement No. 133  (Superseded)
Accounting for Derivative Instruments and Hedging Activities
(Issue Date 6/98)
[As Amended][As Issued][Summary][Status]

Statement No. 132 (revised 2003)  (Superseded)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 12/03)
[As Amended][As Issued][Summary][Status]

Statement No. 132  (Superseded)
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
(Issue Date 2/98)
[As Amended][As Issued][Summary][Status]

Statement No. 131  (Superseded)
Disclosures about Segments of an Enterprise and Related Information
(Issue Date 6/97)
[As Amended][As Issued][Summary][Status]

Statement No. 130  (Superseded)
Reporting Comprehensive Income
(Issue Date 6/97)
[As Amended][As Issued][Summary][Status]

Statement No. 129  (Superseded)
Disclosure of Information about Capital Structure
(Issue Date 2/97)
[As Amended][As Issued][Summary][Status]

Statement No. 128  (Superseded)
Earnings per Share
(Issue Date 2/97)
[As Amended][As Issued][Summary][Status]

Statement No. 127  (Superseded)
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
(Issue Date 12/96)
[As Issued][Summary][Status]

Statement No. 126  (Superseded)
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
(Issue Date 12/96)
[As Amended][As Issued][Summary][Status]

Statement No. 125  (Superseded)
Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
(Issue Date 6/96)
[As Issued][Summary][Status]

Statement No. 124  (Superseded)
Accounting for Certain Investments Held by Not-for-Profit Organizations
(Issue Date 11/95)
[As Amended][As Issued][Summary][Status]

Statement No. 123 (revised 2004)  (Superseded)
Share-Based Payment
(Issue Date 12/04)
[As Amended][As Issued][Summary][Status]

Statement No. 123  (Superseded)
Accounting for Stock-Based Compensation
(Issue Date 10/95)
[As Amended][As Issued][Summary][Status]

Statement No. 122  (Superseded)
Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
(Issue Date 5/95)
[As Issued][Summary][Status]

Statement No. 121  (Superseded)
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
(Issue Date 3/95)
[As Issued][Summary][Status]

Statement No. 120  (Superseded)
Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts—an amendment of FASB Statements 60, 97, and 113 and Interpretation No. 40
(Issue Date 1/95)
[As Amended][As Issued][Summary][Status]

Statement No. 119  (Superseded)
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
(Issue Date 10/94)
[As Issued][Summary][Status]

Statement No. 118  (Superseded)
Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
(Issue Date 10/94)
[As Amended][As Issued][Summary][Status]

Statement No. 117  (Superseded)
Financial Statements of Not-for-Profit Organizations
(Issue Date 6/93)
[As Amended][As Issued][Summary][Status]

Statement No. 116  (Superseded)
Accounting for Contributions Received and Contributions Made
(Issue Date 6/93)
[As Amended][As Issued][Summary][Status]

Statement No. 115  (Superseded)
Accounting for Certain Investments in Debt and Equity Securities
(Issue Date 5/93)
[As Amended][As Issued][Summary][Status]

Statement No. 114  (Superseded)
Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
(Issue Date 5/93)
[As Amended][As Issued][Summary][Status]

Statement No. 113  (Superseded)
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
(Issue Date 12/92)
[As Amended][As Issued][Summary][Status]

Statement No. 112  (Superseded)
Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
(Issue Date 11/92)
[As Amended][As Issued][Summary][Status]

Statement No. 111  (Superseded)
Rescission of FASB Statement No. 32 and Technical Corrections
(Issue Date 11/92)
[As Amended][As Issued][Summary][Status]

Statement No. 110  (Superseded)
Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
(Issue Date 8/92)
[As Amended][As Issued][Summary][Status]

Statement No. 109  (Superseded)
Accounting for Income Taxes
(Issue Date 2/92)
[As Amended][As Issued][Summary][Status]

Statement No. 108  (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
(Issue Date 12/91)
[As Issued][Summary][Status]

Statement No. 107  (Superseded)
Disclosures about Fair Value of Financial Instruments
(Issue Date 12/91)
[As Amended][As Issued][Summary][Status]

Statement No. 106  (Superseded)
Employers' Accounting for Postretirement Benefits Other Than Pensions
(Issue Date 12/90)
[As Amended][As Issued][Summary][Status]

Statement No. 105  (Superseded)
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
(Issue Date 3/90)
[As Issued][Summary][Status]

Statement No. 104  (Superseded)
Statement of Cash Flows-Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement No. 95
(Issue Date 12/89)
[As Amended][As Issued][Summary][Status]

Statement No. 103  (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
(Issue Date 12/89)
[As Issued][Summary][Status]

Statement No. 102  (Superseded)
Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale—an amendment of FASB Statement No. 95
(Issue Date 2/89)
[As Amended][As Issued][Summary][Status]

Statement No. 101  (Superseded)
Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
(Issue Date 12/88)
[As Amended][As Issued][Summary][Status]

Statement No. 100  (Superseded)
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
(Issue Date 12/88)
[As Issued][Summary][Status]

Statement No. 99  (Superseded)
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93
(Issue Date 9/88)
[As Amended][As Issued][Summary][Status]

Statement No. 98  (Superseded)
Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
(Issue Date 5/88)
[As Amended][As Issued][Summary][Status]

Statement No. 97  (Superseded)
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
(Issue Date 12/87)
[As Amended][As Issued][Summary][Status]

Statement No. 96  (Superseded)
Accounting for Income Taxes
(Issue Date 12/87)
[As Issued][Summary][Status]

Statement No. 95  (Superseded)
Statement of Cash Flows
(Issue Date 11/87)
[As Amended][As Issued][Summary][Status]

Statement No. 94  (Superseded)
Consolidation of All Majority-owned Subsidiaries—an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12
(Issue Date 10/87)
[As Amended][As Issued][Summary][Status]

Statement No. 93  (Superseded)
Recognition of Depreciation by Not-for-Profit Organizations
(Issue Date 8/87)
[As Amended][As Issued][Summary][Status]

Statement No. 92  (Superseded)
Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
(Issue Date 8/87)
[As Amended][As Issued][Summary][Status]

Statement No. 91  (Superseded)
Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases—an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17
(Issue Date 12/86)
[As Amended][As Issued][Summary][Status]

Statement No. 90  (Superseded)
Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
(Issue Date 12/86)
[As Amended][As Issued][Summary][Status]

Statement No. 89  (Superseded)
Financial Reporting and Changing Prices
(Issue Date 12/86)
[As Amended][As Issued][Summary][Status]

Statement No. 88  (Superseded)
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
(Issue Date 12/85)
[As Amended][As Issued][Summary][Status]

Statement No. 87  (Superseded)
Employers' Accounting for Pensions
(Issue Date 12/85)
[As Amended][As Issued][Summary][Status]

Statement No. 86  (Superseded)
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
(Issue Date 8/85)
[As Amended][As Issued][Summary][Status]

Statement No. 85  (Superseded)
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
(Issue Date 3/85)
[As Issued][Summary][Status]

Statement No. 84  (Superseded)
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
(Issue Date 3/85)
[As Amended][As Issued][Summary][Status]

Statement No. 83  (Superseded)
Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10
(Issue Date 3/85)
[As Issued][Summary][Status]

Statement No. 82  (Superseded)
Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
(Issue Date 11/84)
[As Issued][Summary][Status]

Statement No. 81  (Superseded)
Disclosure of Postretirement Health Care and Life Insurance Benefits
(Issue Date 11/84)
[As Issued][Summary][Status]

Statement No. 80  (Superseded)
Accounting for Futures Contracts
(Issue Date 8/84)
[As Issued][Summary][Status]

Statement No. 79  (Superseded)
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16
(Issue Date 2/84)
[As Amended][As Issued][Summary][Status]

Statement No. 78  (Superseded)
Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
(Issue Date 12/83)
[As Amended][As Issued][Summary][Status]

Statement No. 77  (Superseded)
Reporting by Transferors for Transfers of Receivables with Recourse
(Issue Date 12/83)
[As Issued][Summary][Status]

Statement No. 76  (Superseded)
Extinguishment of Debt-an amendment of APB Opinion No. 26
(Issue Date 11/83)
[As Issued][Summary][Status]

Statement No. 75  (Superseded)
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
(Issue Date 11/83)
[As Issued][Summary][Status]

Statement No. 74  (Superseded)
Accounting for Special Termination Benefits Paid to Employees
(Issue Date 8/83)
[As Issued][Summary][Status]

Statement No. 73  (Superseded)
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
(Issue Date 8/83)
[As Issued][Summary][Status]

Statement No. 72  (Superseded)
Accounting for Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
(Issue Date 2/83)
[As Amended][As Issued][Summary][Status]

Statement No. 71  (Superseded)
Accounting for the Effects of Certain Types of Regulation
(Issue Date 12/82)
[As Amended] [As Issued][Summary][Status]

Statement No. 70  (Superseded)
Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33
(Issue Date 12/82)
[As Issued][Summary][Status]

Statement No. 69  (Superseded)
Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39
(Issue Date 11/82)
[As Amended][As Issued][Summary][Status]

Statement No. 68  (Superseded)
Research and Development Arrangements
(Issue Date 10/82)
[As Amended][As Issued][Summary][Status]

Statement No. 67  (Superseded)
Accounting for Costs and Initial Rental Operations of Real Estate Projects
(Issue Date 10/82)
[As Amended][As Issued][Summary][Status]

Statement No. 66  (Superseded)
Accounting for Sales of Real Estate
(Issue Date 10/82)
[As Amended][As Issued][Summary][Status]

Statement No. 65  (Superseded)
Accounting for Certain Mortgage Banking Activities
(Issue Date 9/82)
[As Amended][As Issued][Summary][Status]

Statement No. 64  (Superseded)
Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4
(Issue Date 9/82)
[As Issued][Summary][Status]

Statement No. 63  (Superseded)
Financial Reporting by Broadcasters
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 62  (Superseded)
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 61  (Superseded)
Accounting for Title Plant
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 60  (Superseded)
Accounting and Reporting by Insurance Enterprises
(Issue Date 6/82)
[As Amended][As Issued][Summary][Status]

Statement No. 59  (Superseded)
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
(Issue Date 4/82)
[As Issued][Summary][Status]

Statement No. 58  (Superseded)
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34
(Issue Date 4/82)
[As Amended][As Issued][Summary][Status]

Statement No. 57  (Superseded)
Related Party Disclosures
(Issue Date 3/82)
[As Amended][As Issued][Summary][Status]

Statement No. 56  (Superseded)
Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20—an amendment of FASB Statement No. 32
(Issue Date 2/82)
[As Issued][Summary][Status]

Statement No. 55  (Superseded)
Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
(Issue Date 2/82)
[As Issued][Summary][Status]

Statement No. 54  (Superseded)
Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33
(Issue Date 1/82)
[As Issued][Summary][Status]

Statement No. 53  (Superseded)
Financial Reporting by Producers and Distributors of Motion Picture Films
(Issue Date 12/81)
[As Issued][Summary][Status]

Statement No. 52  (Superseded)
Foreign Currency Translation
(Issue Date 12/81)
[As Amended][As Issued][Summary][Status]

Statement No. 51  (Superseded)
Financial Reporting by Cable Television Companies
(Issue Date 11/81)
[As Amended][As Issued][Summary][Status]

Statement No. 50  (Superseded)
Financial Reporting in the Record and Music Industry
(Issue Date 11/81)
[As Amended][As Issued][Summary][Status]

Statement No. 49  (Superseded)
Accounting for Product Financing Arrangements
(Issue Date 6/81)
[As Amended][As Issued][Summary][Status]

Statement No. 48  (Superseded)
Revenue Recognition When Right of Return Exists
(Issue Date 6/81)
[As Amended][As Issued][Summary][Status]

Statement No. 47  (Superseded)
Disclosure of Long-Term Obligations
(Issue Date 3/81)
[As Amended][As Issued][Summary][Status]

Statement No. 46  (Superseded)
Financial Reporting and Changing Prices: Motion Picture Films
(Issue Date 3/81)
[As Issued][Summary][Status]

Statement No. 45  (Superseded)
Accounting for Franchise Fee Revenue
(Issue Date 3/81)
[As Amended][As Issued][Summary][Status]

Statement No. 44  (Superseded)
Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
(Issue Date 12/80)
[As Issued][Summary][Status]

Statement No. 43  (Superseded)
Accounting for Compensated Absences
(Issue Date 11/80)
[As Amended][As Issued][Summary][Status]

Statement No. 42  (Superseded)
Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
(Issue Date 11/80)
[As Amended][As Issued][Summary][Status]

Statement No. 41  (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
(Issue Date 11/80)
[As Issued][Summary][Status]

Statement No. 40  (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33
(Issue Date 11/80)
[As Issued][Summary][Status]

Statement No. 39  (Superseded)
Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
(Issue Date 10/80)
[As Issued][Summary][Status]

Statement No. 38  (Superseded)
Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
(Issue Date 9/80)
[As Amended][As Issued][Summary][Status]

Statement No. 37  (Superseded)
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
(Issue Date 7/80)
[As Amended][As Issued][Summary][Status]

Statement No. 36  (Superseded)
Disclosure of Pension Information—an amendment of APB Opinion No. 8
(Issue Date 5/80)
[As Issued][Summary][Status]

Statement No. 35  (Superseded)
Accounting and Reporting by Defined Benefit Pension Plans
(Issue Date 3/80)
[As Amended][As Issued][Summary][Status]

Statement No. 34  (Superseded)
Capitalization of Interest Cost
(Issue Date 10/79)
[As Amended][As Issued][Summary][Status]

Statement No. 33  (Superseded)
Financial Reporting and Changing Prices
(Issue Date 9/79)
[As Issued][Summary][Status]

Statement No. 32  (Superseded)
Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20
(Issue Date 9/79)
[As Issued][Summary][Status]

Statement No. 31  (Superseded)
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
(Issue Date 9/79)
[As Issued][Summary][Status]

Statement No. 30  (Superseded)
Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14
(Issue Date 8/79)
[As Issued][Summary][Status]

Statement No. 29  (Superseded)
Determining Contingent Rentals—an amendment of FASB Statement No. 13
(Issue Date 6/79)
[As Amended][As Issued][Summary][Status]

Statement No. 28  (Superseded)
Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
(Issue Date 5/79)
[As Amended][As Issued][Summary][Status]

Statement No. 27  (Superseded)
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
(Issue Date 5/79)
[As Amended][As Issued][Summary][Status]

Statement No. 26  (Superseded)
Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
(Issue Date 4/79)
[As Issued][Summary][Status]

Statement No. 25
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement
No. 19

(Issue Date 2/79)
[As Amended][As Issued][Summary][Status]

Statement No. 24  (Superseded)
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14
(Issue Date 12/78)
[As Issued][Summary][Status]

Statement No. 23
Inception of the Lease—an amendment of FASB Statement
No. 13

(Issue Date 8/78)
[As Amended][As Issued][Summary][Status]

Statement No. 22  (Superseded)
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
(Issue Date 6/78)
[As Amended][As Issued][Summary][Status]

Statement No. 21  (Superseded)
Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14
(Issue Date 4/78)
[As Issued][Summary][Status]

Statement No. 20  (Superseded)
Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
(Issue Date 12/77)
[As Issued][Summary][Status]

Statement No. 19  (Superseded)
Financial Accounting and Reporting by Oil and Gas Producing Companies
(Issue Date 12/77)
[As Amended][As Issued][Summary][Status]

Statement No. 18  (Superseded)
Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14
(Issue Date 11/77)
[As Issued][Summary][Status]

Statement No. 17  (Superseded)
Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13
(Issue Date 11/77)
[As Issued][Summary][Status]

Statement No. 16  (Superseded)
Prior Period Adjustments
(Issue Date 6/77)
[As Amended][As Issued][Summary][Status]

Statement No. 15  (Superseded)
Accounting by Debtors and Creditors for Troubled Debt Restructurings
(Issue Date 6/77)
[As Amended][As Issued][Summary][Status]

Statement No. 14  (Superseded)
Financial Reporting for Segments of a Business Enterprise
(Issue Date 12/76)
[As Issued][Summary][Status]

Statement No. 13  (Superseded)
Accounting for Leases
(Issue Date 11/76)
[As Amended][As Issued][Summary][Status]

Statement No. 12  (Superseded)
Accounting for Certain Marketable Securities
(Issue Date 12/75)
[As Issued][Summary][Status]

Statement No. 11  (Superseded)
Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
(Issue Date 12/75)
[As Amended][As Issued][Summary][Status]

Statement No. 10  (Superseded)
Extension of "Grandfather" Provisions for Business Combinations—an amendment of APB Opinion No. 16
(Issue Date 10/75)
[As Amended][As Issued][Summary][Status]

Statement No. 9  (Superseded)
Accounting for Income Taxes: Oil and Gas Producing Companies—an amendment of APB Opinions No. 11 and 23
(Issue Date 10/75)
[As Issued][Summary][Status]

Statement No. 8  (Superseded)
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements
(Issue Date 10/75)
[As Issued][Summary][Status]

Statement No. 7  (Superseded)
Accounting and Reporting by Development Stage Enterprises
(Issue Date 6/75)
[As Amended][As Issued][Summary][Status]

Statement No. 6  (Superseded)
Classification of Short-Term Obligations Expected to Be Refinanced—an amendment of ARB No. 43, Chapter 3A
(Issue Date 5/75)
[As Amended][As Issued][Summary][Status]

Statement No. 5  (Superseded)
Accounting for Contingencies
(Issue Date 3/75)
[As Amended][As Issued][Summary][Status]

Statement No. 4  (Superseded)
Reporting Gains and Losses from Extinguishment of Debt—an amendment of APB Opinion No. 30
(Issue Date 3/75)
[As Issued][Summary][Status]

Statement No. 3  (Superseded)
Reporting Accounting Changes in Interim Financial Statements—an amendment of APB Opinion No. 28
(Issue Date 12/74)
[As Issued][Summary][Status]

Statement No. 2  (Superseded)
Accounting for Research and Development Costs
(Issue Date 10/74)
[As Amended][As Issued][Summary][Status]

Statement No. 1  (Superseded)
Disclosure of Foreign Currency Translation Information
(Issue Date 12/73)
[As Issued][Summary][Status]
 


 
Interpretation 48(Superseded)
Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No. 109
(Issue Date 6/06)
[As Amended][As Issued][Summary][Status]

Interpretation 47(Superseded)
Accounting for Conditional Asset Retirement Obligations—an interpretation of FASB Statement No. 143
(Issue Date 3/05)
[As Amended][As Issued][Summary][Status]

Interpretation 46(R)(Superseded)
Consolidation of Variable Interest Entities (revised December 2003)—an interpretation of ARB No. 51
(Issue Date 12/03)
[As Amended][As Issued][Summary][Status]

Interpretation 46(Superseded)
Consolidation of Variable Interest Entities—an interpretation of ARB No. 51
(Issue Date 1/03)
[As Issued][Summary][Status]

Interpretation 45(Superseded)
Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statements No. 5, 57, and 107 and rescission of FASB Interpretation No. 34
(Issue Date 11/02)
[As Amended][As Issued][Summary][Status]

Interpretation 44(Superseded)
Accounting for Certain Transactions involving Stock Compensation—an interpretation of APB Opinion No. 25
(Issue Date 3/00)
[As Amended][As Issued][Summary][Status]

Interpretation 43(Superseded)
Real Estate Sales—an interpretation of FASB Statement No. 66
(Issue Date 6/99) 
[As Amended][As Issued][Summary][Status]

Interpretation 42(Superseded)
Accounting for Transfers of Assets in Which a Not-for-Profit Organization Is Granted Variance Power—an interpretation of FASB Statement No. 116
(Issue Date 9/96)
[As Issued][Summary][Status]

Interpretation 41(Superseded)
Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements—an interpretation of APB Opinion No. 10 and a modification of FASB Interpretation No. 39
(Issue Date 12/94)
[As Amended][As Issued][Summary][Status]

Interpretation 40(Superseded)
Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises—an interpretation of FASB Statements No. 12, 60, 97, and 113
(Issue Date 4/93)
[As Amended][As Issued][Summary][Status]

Interpretation 39

This article is about the art form. For other uses, see Poetry (disambiguation).

"Poem", "Poems", and "Poetic" redirect here. For other uses, see Poem (disambiguation), Poems (disambiguation), and Poetic (disambiguation).

Poetry (the term derives from a variant of the Greek term, poiesis, "making") is a form of literature that uses aesthetic and rhythmic[1][2][3] qualities of language—such as phonaesthetics, sound symbolism, and metre—to evoke meanings in addition to, or in place of, the prosaic ostensible meaning.

Poetry has a long history, dating back to the SumerianEpic of Gilgamesh. Early poems evolved from folk songs such as the Chinese Shijing, or from a need to retell oral epics, as with the SanskritVedas, ZoroastrianGathas, and the Homeric epics, the Iliad and the Odyssey. Ancient attempts to define poetry, such as Aristotle's Poetics, focused on the uses of speech in rhetoric, drama, song and comedy. Later attempts concentrated on features such as repetition, verse form and rhyme, and emphasized the aesthetics which distinguish poetry from more objectively informative, prosaic forms of writing.

Poetry uses forms and conventions to suggest differential interpretation to words, or to evoke emotive responses. Devices such as assonance, alliteration, onomatopoeia and rhythm are sometimes used to achieve musical or incantatory effects. The use of ambiguity, symbolism, irony and other stylistic elements of poetic diction often leaves a poem open to multiple interpretations. Similarly figures of speech such as metaphor, simile and metonymy[4] create a resonance between otherwise disparate images—a layering of meanings, forming connections previously not perceived. Kindred forms of resonance may exist, between individual verses, in their patterns of rhyme or rhythm.

Some poetry types are specific to particular cultures and genres and respond to characteristics of the language in which the poet writes. Readers accustomed to identifying poetry with Dante, Goethe, Mickiewicz and Rumi may think of it as written in lines based on rhyme and regular meter; there are, however, traditions, such as Biblical poetry, that use other means to create rhythm and euphony. Much modern poetry reflects a critique of poetic tradition,[5] playing with and testing, among other things, the principle of euphony itself, sometimes altogether forgoing rhyme or set rhythm.[6][7] In today's increasingly globalized world, poets often adapt forms, styles and techniques from diverse cultures and languages.

History[edit]

Main articles: History of poetry and Literary theory

Some scholars believe that the art of poetry may predate literacy.[8] Others, however, suggest that poetry did not necessarily predate writing.[9]

The oldest surviving epic poem, the Epic of Gilgamesh, comes from the 3rd millennium BCE in Sumer (in Mesopotamia, now Iraq), and was written in cuneiform script on clay tablets and, later, on papyrus.[10] A tablet dating to c. 2000 BCE describes an annual rite in which the king symbolically married and mated with the goddess Inanna to ensure fertility and prosperity; it is considered the world's oldest love poem.[11][12] An example of Egyptian epic poetry is The Story of Sinuhe (c. 1800 BCE).

Other ancient epic poetry includes the Greek epics, the Iliad and the Odyssey; the Avestan books, the Gathic Avesta and the Yasna; the Romannational epic, Virgil's Aeneid; and the Indian epics, the Ramayana and the Mahabharata. Epic poetry, including the Odyssey, the Gathas, and the IndianVedas, appears to have been composed in poetic form as an aid to memorization and oral transmission, in prehistoric and ancient societies.[9][13]

Other forms of poetry developed directly from folk songs. The earliest entries in the oldest extant collection of Chinese poetry, the Shijing, were initially lyrics.[14]

The efforts of ancient thinkers to determine what makes poetry distinctive as a form, and what distinguishes good poetry from bad, resulted in "poetics"—the study of the aesthetics of poetry.[15] Some ancient societies, such as China's through her Shijing (Classic of Poetry), developed canons of poetic works that had ritual as well as aesthetic importance.[16] More recently, thinkers have struggled to find a definition that could encompass formal differences as great as those between Chaucer's Canterbury Tales and Matsuo Bashō's Oku no Hosomichi, as well as differences in context spanning Tanakhreligious poetry, love poetry, and rap.[17]

Western traditions[edit]

Classical thinkers employed classification as a way to define and assess the quality of poetry. Notably, the existing fragments of Aristotle's Poetics describe three genres of poetry—the epic, the comic, and the tragic—and develop rules to distinguish the highest-quality poetry in each genre, based on the underlying purposes of the genre.[18] Later aestheticians identified three major genres: epic poetry, lyric poetry, and dramatic poetry, treating comedy and tragedy as subgenres of dramatic poetry.[19]

Aristotle's work was influential throughout the Middle East during the Islamic Golden Age,[20] as well as in Europe during the Renaissance.[21] Later poets and aestheticians often distinguished poetry from, and defined it in opposition to prose, which was generally understood as writing with a proclivity to logical explication and a linear narrative structure.[22]

This does not imply that poetry is illogical or lacks narration, but rather that poetry is an attempt to render the beautiful or sublime without the burden of engaging the logical or narrative thought process. English Romantic poet John Keats termed this escape from logic "Negative Capability".[23] This "romantic" approach views form as a key element of successful poetry because form is abstract and distinct from the underlying notional logic. This approach remained influential into the 20th century.[24]

During this period, there was also substantially more interaction among the various poetic traditions, in part due to the spread of European colonialism and the attendant rise in global trade.[25] In addition to a boom in translation, during the Romantic period numerous ancient works were rediscovered.[26]

20th-century and 21st-century disputes[edit]

Some 20th-century literary theorists, relying less on the opposition of prose and poetry, focused on the poet as simply one who creates using language, and poetry as what the poet creates.[27] The underlying concept of the poet as creator is not uncommon, and some modernist poets essentially do not distinguish between the creation of a poem with words, and creative acts in other media. Yet other modernists challenge the very attempt to define poetry as misguided.[28]

The rejection of traditional forms and structures for poetry that began in the first half of the 20th century coincided with a questioning of the purpose and meaning of traditional definitions of poetry and of distinctions between poetry and prose, particularly given examples of poetic prose and prosaic poetry. Numerous modernist poets have written in non-traditional forms or in what traditionally would have been considered prose, although their writing was generally infused with poetic diction and often with rhythm and tone established by non-metrical means. While there was a substantial formalist reaction within the modernist schools to the breakdown of structure, this reaction focused as much on the development of new formal structures and syntheses as on the revival of older forms and structures.[29]

Recently, postmodernism has come to convey more completely prose and poetry as distinct entities, and also among genres of poetry, as having meaning only as cultural artifacts. Postmodernism goes beyond modernism's emphasis on the creative role of the poet, to emphasize the role of the reader of a text (Hermeneutics), and to highlight the complex cultural web within which a poem is read.[30] Today, throughout the world, poetry often incorporates poetic form and diction from other cultures and from the past, further confounding attempts at definition and classification that were once sensible within a tradition such as the Western canon.[31]

The early 21st century poetic tradition appears to continue to strongly orient itself to earlier precursor poetic traditions such as those initiated by Whitman, Emerson, and Wordsworth. The literary critic Geoffrey Hartman has used the phrase "the anxiety of demand" to describe contemporary response to older poetic traditions as "being fearful that the fact no longer has a form", building on a trope introduced by Emerson. Emerson had maintained that in the debate concerning poetic structure where either "form" or "fact" could predominate, that one need simply "Ask the fact for the form." This has been challenged at various levels by other literary scholars such as Bloom who has stated in summary form concerning the early 21st century that: "The generation of poets who stand together now, mature and ready to write the major American verse of the twenty-first century, may yet be seen as what Stevens called 'a great shadow's last embellishment,' the shadow being Emerson's."[32]

Elements[edit]

Prosody[edit]

Main article: Meter (poetry)

Prosody is the study of the meter, rhythm, and intonation of a poem. Rhythm and meter are different, although closely related.[33] Meter is the definitive pattern established for a verse (such as iambic pentameter), while rhythm is the actual sound that results from a line of poetry. Prosody also may be used more specifically to refer to the scanning of poetic lines to show meter.[34]

Rhythm[edit]

Main articles: Timing (linguistics), tone (linguistics), and Pitch accent

The methods for creating poetic rhythm vary across languages and between poetic traditions. Languages are often described as having timing set primarily by accents, syllables, or moras, depending on how rhythm is established, though a language can be influenced by multiple approaches. Japanese is a mora-timed language. Syllable-timed languages include Latin, Catalan, French, Leonese, Galician and Spanish. English, Russian and, generally, German are stress-timed languages.[35] Varying intonation also affects how rhythm is perceived. Languages can rely on either pitch, such as in Vedic Sanskrit or Ancient Greek, or tone. Tonal languages include Chinese, Vietnamese and most Subsaharan languages.[36]

Metrical rhythm generally involves precise arrangements of stresses or syllables into repeated patterns called feet within a line. In Modern English verse the pattern of stresses primarily differentiate feet, so rhythm based on meter in Modern English is most often founded on the pattern of stressed and unstressed syllables (alone or elided).[37] In the classical languages, on the other hand, while the metrical units are similar, vowel length rather than stresses define the meter.[38]Old English poetry used a metrical pattern involving varied numbers of syllables but a fixed number of strong stresses in each line.[39]

The chief device of ancient HebrewBiblical poetry, including many of the psalms, was parallelism, a rhetorical structure in which successive lines reflected each other in grammatical structure, sound structure, notional content, or all three. Parallelism lent itself to antiphonal or call-and-response performance, which could also be reinforced by intonation. Thus, Biblical poetry relies much less on metrical feet to create rhythm, but instead creates rhythm based on much larger sound units of lines, phrases and sentences.[40] Some classical poetry forms, such as Venpa of the Tamil language, had rigid grammars (to the point that they could be expressed as a context-free grammar) which ensured a rhythm.[41] In Chinese poetry, tones as well as stresses create rhythm. Classical Chinese poetics identifies four tones: the level tone, rising tone, departing tone, and entering tone.[42]

The formal patterns of meter used in Modern English verse to create rhythm no longer dominate contemporary English poetry. In the case of free verse, rhythm is often organized based on looser units of cadence rather than a regular meter. Robinson Jeffers, Marianne Moore, and William Carlos Williams are three notable poets who reject the idea that regular accentual meter is critical to English poetry.[43] Jeffers experimented with sprung rhythm as an alternative to accentual rhythm.[44]

Meter[edit]

Main article: Systems of scansion

In the Western poetic tradition, meters are customarily grouped according to a characteristic metrical foot and the number of feet per line.[46] The number of metrical feet in a line are described using Greek terminology: tetrameter for four feet and hexameter for six feet, for example.[47] Thus, "iambic pentameter" is a meter comprising five feet per line, in which the predominant kind of foot is the "iamb". This metric system originated in ancient Greek poetry, and was used by poets such as Pindar and Sappho, and by the great tragedians of Athens. Similarly, "dactylic hexameter", comprises six feet per line, of which the dominant kind of foot is the "dactyl". Dactylic hexameter was the traditional meter of Greek epic poetry, the earliest extant examples of which are the works of Homer and Hesiod.[48] Iambic pentameter and dactylic hexameter were later used by a number of poets, including William Shakespeare and Henry Wadsworth Longfellow, respectively.[49] The most common metrical feet in English are:[50]

  • iamb – one unstressed syllable followed by a stressed syllable (e.g. des-cribe, in-clude, re-tract)
  • trochee – one stressed syllable followed by an unstressed syllable (e.g. pic-ture, flow-er)
  • dactyl – one stressed syllable followed by two unstressed syllables (e.g. an-no-tate, sim-i-lar)
  • anapest – two unstressed syllables followed by one stressed syllable (e.g. com-pre-hend)
  • spondee – two stressed syllables together (e.g. heart-beat, four-teen)
  • pyrrhic – two unstressed syllables together (rare, usually used to end dactylic hexameter)

There are a wide range of names for other types of feet, right up to a choriamb, a four syllable metric foot with a stressed syllable followed by two unstressed syllables and closing with a stressed syllable. The choriamb is derived from some ancient Greek and Latin poetry.[48] Languages which utilize vowel length or intonation rather than or in addition to syllabic accents in determining meter, such as Ottoman Turkish or Vedic, often have concepts similar to the iamb and dactyl to describe common combinations of long and short sounds.[52]

Each of these types of feet has a certain "feel," whether alone or in combination with other feet. The iamb, for example, is the most natural form of rhythm in the English language, and generally produces a subtle but stable verse.[53] Scanning meter can often show the basic or fundamental pattern underlying a verse, but does not show the varying degrees of stress, as well as the differing pitches and lengths of syllables.[54]

There is debate over how useful a multiplicity of different "feet" is in describing meter. For example, Robert Pinsky has argued that while dactyls are important in classical verse, English dactylic verse uses dactyls very irregularly and can be better described based on patterns of iambs and anapests, feet which he considers natural to the language.[55] Actual rhythm is significantly more complex than the basic scanned meter described above, and many scholars have sought to develop systems that would scan such complexity. Vladimir Nabokov noted that overlaid on top of the regular pattern of stressed and unstressed syllables in a line of verse was a separate pattern of accents resulting from the natural pitch of the spoken words, and suggested that the term "scud" be used to distinguish an unaccented stress from an accented stress.[56]

Metrical patterns[edit]

Main article: Meter (poetry)

Different traditions and genres of poetry tend to use different meters, ranging from the Shakespearean iambic pentameter and the Homeric dactylic hexameter to the anapestic tetrameter used in many nursery rhymes. However, a number of variations to the established meter are common, both to provide emphasis or attention to a given foot or line and to avoid boring repetition. For example, the stress in a foot may be inverted, a caesura (or pause) may be added (sometimes in place of a foot or stress), or the final foot in a line may be given a feminine ending to soften it or be replaced by a spondee to emphasize it and create a hard stop. Some patterns (such as iambic pentameter) tend to be fairly regular, while other patterns, such as dactylic hexameter, tend to be highly irregular.[57] Regularity can vary between language. In addition, different patterns often develop distinctively in different languages, so that, for example, iambic tetrameter in Russian will generally reflect a regularity in the use of accents to reinforce the meter, which does not occur, or occurs to a much lesser extent, in English.[58]

Some common metrical patterns, with notable examples of poets and poems who use them, include:

  • Iambic pentameter (John Milton, Paradise Lost; William Shakespeare, Sonnets)[59]
  • Dactylic hexameter (Homer, Iliad; Virgil, Aeneid)[60]
  • Iambic tetrameter (Andrew Marvell, "To His Coy Mistress"; Alexander Pushkin, Eugene Onegin; Robert Frost, Stopping by Woods on a Snowy Evening)[61]
  • Trochaic octameter (Edgar Allan Poe, "The Raven")[62]
  • Trochaic tetrameter (Henry Wadsworth Longfellow) "The Song of Hiawatha"; the Finnish national epic "Kalevala" is also in trochaic tetrameter, the natural rhythm of Finnish and Estonian.
  • Alexandrine (Jean Racine, Phèdre)[63]

Rhyme, alliteration, assonance[edit]

Main articles: Rhyme, Alliterative verse, and Assonance

Rhyme, alliteration, assonance and consonance are ways of creating repetitive patterns of sound. They may be used as an independent structural element in a poem, to reinforce rhythmic patterns, or as an ornamental element.[64] They can also carry a meaning separate from the repetitive sound patterns created. For example, Chaucer used heavy alliteration to mock Old English verse and to paint a character as archaic.[65]

Rhyme consists of identical ("hard-rhyme") or similar ("soft-rhyme") sounds placed at the ends of lines or at predictable locations within lines ("internal rhyme"). Languages vary in the richness of their rhyming structures; Italian, for example, has a rich rhyming structure permitting maintenance of a limited set of rhymes throughout a lengthy poem. The richness results from word endings that follow regular forms. English, with its irregular word endings adopted from other languages, is less rich in rhyme.[66] The degree of richness of a language's rhyming structures plays a substantial role in determining what poetic forms are commonly used in that language.[67]

Alliteration is the repetition of letters or letter-sounds at the beginning of two or more words immediately succeeding each other, or at short intervals; or the recurrence of the same letter in accented parts of words. Alliteration and assonance played a key role in structuring early Germanic, Norse and Old English forms of poetry. The alliterative patterns of early Germanic poetry interweave meter and alliteration as a key part of their structure, so that the metrical pattern determines when the listener expects instances of alliteration to occur. This can be compared to an ornamental use of alliteration in most Modern European poetry, where alliterative patterns are not formal or carried through full stanzas. Alliteration is particularly useful in languages with less rich rhyming structures.

Assonance, where the use of similar vowel sounds within a word rather than similar sounds at the beginning or end of a word, was widely used in skaldic poetry, but goes back to the Homeric epic.[68] Because verbs carry much of the pitch in the English language, assonance can loosely evoke the tonal elements of Chinese poetry and so is useful in translating Chinese poetry.[69] Consonance occurs where a consonant sound is repeated throughout a sentence without putting the sound only at the front of a word. Consonance provokes a more subtle effect than alliteration and so is less useful as a structural element.[67]

Rhyming schemes[edit]

Main article: Rhyme scheme

In many languages, including modern European languages and Arabic, poets use rhyme in set patterns as a structural element for specific poetic forms, such as ballads, sonnets and rhyming couplets. However, the use of structural rhyme is not universal even within the European tradition. Much modern poetry avoids traditional rhyme schemes. Classical Greek and Latin poetry did not use rhyme.[70] Rhyme entered European poetry in the High Middle Ages, in part under the influence of the Arabic language in Al Andalus (modern Spain).[71] Arabic language poets used rhyme extensively from the first development of literary Arabic in the sixth century, as in their long, rhyming qasidas.[72] Some rhyming schemes have become associated with a specific language, culture or period, while other rhyming schemes have achieved use across languages, cultures or time periods. Some forms of poetry carry a consistent and well-defined rhyming scheme, such as the chant royal or the rubaiyat, while other poetic forms have variable rhyme schemes.[73]

Most rhyme schemes are described using letters that correspond to sets of rhymes, so if the first, second and fourth lines of a quatrain rhyme with each other and the third line does not rhyme, the quatrain is said to have an "a-a-b-a" rhyme scheme. This rhyme scheme is the one used, for example, in the rubaiyat form.[74] Similarly, an "a-b-b-a" quatrain (what is known as "enclosed rhyme") is used in such forms as the Petrarchan sonnet.[75] Some types of more complicated rhyming schemes have developed names of their own, separate from the "a-b-c" convention, such as the ottava rima and terza rima.[76] The types and use of differing rhyming schemes is discussed further in the main article.

Form in poetry[edit]

Poetic form is more flexible in modernist and post-modernist poetry, and continues to be less structured than in previous literary eras. Many modern poets eschew recognisable structures or forms, and write in free verse. But poetry remains distinguished from prose by its form; some regard for basic formal structures of poetry will be found in even the best free verse, however much such structures may appear to have been ignored.[77] Similarly, in the best poetry written in classic styles there will be departures from strict form for emphasis or effect.[78]

Among major structural elements used in poetry are the line, the stanza or verse paragraph, and larger combinations of stanzas or lines such as cantos. Also sometimes used are broader visual presentations of words and calligraphy. These basic units of poetic form are often combined into larger structures, called poetic forms or poetic modes (see following section), as in the sonnet or haiku.

Lines and stanzas[edit]

Poetry is often separated into lines on a page. These lines may be based on the number of metrical feet, or may emphasize a rhyming pattern at the ends of lines. Lines may serve other functions, particularly where the poem is not written in a formal metrical pattern. Lines can separate, compare or contrast thoughts expressed in different units, or can highlight a change in tone.[79] See the article on line breaks for information about the division between lines.

Lines of poems are often organized into stanzas, which are denominated by the number of lines included. Thus a collection of two lines is a couplet (or distich), three lines a triplet (or tercet), four lines a quatrain, and so on. These lines may or may not relate to each other by rhyme or rhythm. For example, a couplet may be two lines with identical meters which rhyme or two lines held together by a common meter alone.[80]

Other poems may be organized into verse paragraphs, in which regular rhymes with established rhythms are not used, but the poetic tone is instead established by a collection of rhythms, alliterations, and rhymes established in paragraph form.[81] Many medieval poems were written in verse paragraphs, even where regular rhymes and rhythms were used.[82]

In many forms of poetry, stanzas are interlocking, so that the rhyming scheme or other structural elements of one stanza determine those of succeeding stanzas. Examples of such interlocking stanzas include, for example, the ghazal and the villanelle, where a refrain (or, in the case of the villanelle, refrains) is established in the first stanza which then repeats in subsequent stanzas. Related to the use of interlocking stanzas is their use to separate thematic parts of a poem. For example, the strophe, antistrophe and epode of the ode form are often separated into one or more stanzas.[83]

In some cases, particularly lengthier formal poetry such as some forms of epic poetry, stanzas themselves are constructed according to strict rules and then combined. In skaldic poetry, the dróttkvætt stanza had eight lines, each having three "lifts" produced with alliteration or assonance. In addition to two or three alliterations, the odd numbered lines had partial rhyme of consonants with dissimilar vowels, not necessarily at the beginning of the word; the even lines contained internal rhyme in set syllables (not necessarily at the end of the word). Each half-line had exactly six syllables, and each line ended in a trochee. The arrangement of dróttkvætts followed far less rigid rules than the construction of the individual dróttkvætts.[84]

Visual presentation[edit]

Main article: Visual poetry

Even before the advent of printing, the visual appearance of poetry often added meaning or depth. Acrostic poems conveyed meanings in the initial letters of lines or in letters at other specific places in a poem.[85] In Arabic, Hebrew and Chinese poetry, the visual presentation of finely calligraphed poems has played an important part in the overall effect of many poems.[86]

With the advent of printing, poets gained greater control over the mass-produced visual presentations of their work. Visual elements have become an important part of the poet's toolbox, and many poets have sought to use visual presentation for a wide range of purposes. Some Modernist poets have made the placement of individual lines or groups of lines on the page an integral part of the poem's composition. At times, this complements the poem's rhythm through visual caesuras of various lengths, or creates juxtapositions so as to accentuate meaning, ambiguity or irony, or simply to create an aesthetically pleasing form. In its most extreme form, this can lead to concrete poetry or asemic writing.[87][88]

Diction[edit]

Main article: Poetic diction

Poetic diction treats the manner in which language is used, and refers not only to the sound but also to the underlying meaning and its interaction with sound and form.[89] Many languages and poetic forms have very specific poetic dictions, to the point where distinct grammars and dialects are used specifically for poetry.[90][91]Registers in poetry can range from strict employment of ordinary speech patterns, as favoured in much late-20th-century prosody,[92] through to highly ornate uses of language, as in medieval and Renaissance poetry.[93]

Poetic diction can include rhetorical devices such as simile and metaphor, as well as tones of voice, such as irony. Aristotle wrote in the Poetics that "the greatest thing by far is to be a master of metaphor."[94] Since the rise of Modernism, some poets have opted for a poetic diction that de-emphasizes rhetorical devices, attempting instead the direct presentation of things and experiences and the exploration of tone.[95] On the other hand, Surrealists have pushed rhetorical devices to their limits, making frequent use of catachresis.[96]

Allegorical stories are central to the poetic diction of many cultures, and were prominent in the West during classical times, the late Middle Ages and the Renaissance. Aesop's Fables, repeatedly rendered in both verse and prose since first being recorded about 500 B.C., are perhaps the richest single source of allegorical poetry through the ages.[97] Other notables examples include the Roman de la Rose, a 13th-century French poem, William Langland's Piers Ploughman in the 14th century, and Jean de la Fontaine's Fables (influenced by Aesop's) in the 17th century. Rather than being fully allegorical, however, a poem may contain symbols or allusions that deepen the meaning or effect of its words without constructing a full allegory.[98]

Another element of poetic diction can be the use of vivid imagery for effect. The juxtaposition of unexpected or impossible images is, for example, a particularly strong element in surrealist poetry and haiku.[99] Vivid images are often endowed with symbolism or metaphor. Many poetic dictions use repetitive phrases for effect, either a short phrase (such as Homer's "rosy-fingered dawn" or "the wine-dark sea") or a longer refrain. Such repetition can add a sombre tone to a poem, or can be laced with irony as the context of the words changes.[100]

Forms[edit]

See also: Category:Poetic form

Specific poetic forms have been developed by many cultures. In more developed, closed or "received" poetic forms, the rhyming scheme, meter and other elements of a poem are based on sets of rules, ranging from the relatively loose rules that govern the construction of an elegy to the highly formalized structure of the ghazal or villanelle.[101] Described below are some common forms of poetry widely used across a number of languages. Additional forms of poetry may be found in the discussions of poetry of particular cultures or periods and in the glossary.

Sonnet[edit]

Main article: Sonnet

Among the most common forms of poetry, popular from the Late Middle Ages on, is the sonnet, which by the 13th century had become standardized as fourteen lines following a set rhyme scheme and logical structure. By the 14th century and the Italian Renaissance, the form had further crystallized under the pen of Petrarch, whose sonnets were translated in the 16th century by Sir Thomas Wyatt, who is credited with introducing the sonnet form into English literature.[102] A traditional Italian or Petrarchan sonnet follows the rhyme scheme abba, abba, cdecde, though some variation, especially within the final six lines (or sestet), is common.[103] The English (or Shakespearean) sonnet follows the rhyme scheme abab, cdcd, efef, gg, introducing a third quatrain (grouping of four lines), a final couplet, and a greater amount of variety with regard to rhyme than is usually found in its Italian predecessors. By convention, sonnets in English typically use iambic pentameter, while in the Romance languages, the hendecasyllable and Alexandrine are the most widely used meters.

Sonnets of all types often make use of a volta, or "turn," a point in the poem at which an idea is turned on its head, a question is answered (or introduced), or the subject matter is further complicated. This volta can often take the form of a "but" statement contradicting or complicating the content of the earlier lines. In the Petrarchan sonnet, the turn tends to fall around the division between the first two quatrains and the sestet, while English sonnets usually place it at or near the beginning of the closing couplet.

Sonnets are particularly associated with high poetic diction, vivid imagery, and romantic love, largely due to the influence of Petrarch as well as of early English practitioners such as Edmund Spenser (who gave his name to the Spenserian sonnet), Michael Drayton, and Shakespeare, whose sonnets are among the most famous in English poetry, with twenty being included in the Oxford Book of English Verse.[104] However, the twists and turns associated with the volta allow for a logical flexibility applicable to many subjects.[105] Poets from the earliest centuries of the sonnet to the present have utilized the form to address topics related to politics (John Milton, Percy Bysshe Shelley, Claude McKay), theology (John Donne, Gerard Manley Hopkins), war (Wilfred Owen, e. e. cummings), and gender and sexuality (Carol Ann Duffy). Further, postmodern authors such as Ted Berrigan and John Berryman have challenged the traditional definitions of the sonnet form, rendering entire sequences of "sonnets" that often lack rhyme, a clear logical progression, or even a consistent count of fourteen lines.

Shi[edit]

Main article: Shi (poetry)

Shi (simplified Chinese: 诗; traditional Chinese: 詩

An early Chinese poetics, the Kǒngzǐ Shīlùn (孔子詩論), discussing the Shijing (Classic of Poetry)
Homer: Roman bust, based on Greek original[51]
Blok's Russian poem, "Noch, ulitsa, fonar, apteka" ("Night, street, lamp, drugstore"), on a wall in Leiden

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