Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133 and FASB Interpretation No. 45; and Clarification of the Effective Date of FASB Statement No. 161
Status
Date Posted:
September 12, 2008
- Effective Date:
- Amendments to FAS 133 and FIN 45 effective for reporting periods (annual or interim) ending after November 15, 2008; Amendment to FAS 161 effective September 12, 2008
- Affects:
- Adds FAS 133, paragraph 44DD
- Amends FAS 161, paragraph 7
- Amends FIN 45, paragraphs 6, 7(a), and 13(a)
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