Status of Statement No. 161

Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133

Status

Issued: March 2008

Effective Date:

For financial statements issued for fiscal years and interim periods beginning after November 15, 2008

Affects:

Amends APB 28, paragraph 30

Amends FAS 52, paragraph 30

Amends FAS 107, paragraph 15A

Amends FAS 133, paragraphs 44 and 45

Adds FAS 133, paragraphs 44C through 44E and 205A through 205I

Affected by:

No other pronouncements

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides