Application of FASB Statement No. 157 to FASB Statement No. 13 and Other Accounting Pronouncements That Address Fair Value Measurements for Purposes of Lease Classification or Measurement under Statement 13
Status
Date Posted:
February 14, 2008
- Effective Date:
- Upon initial adoption of Statement 157
- Affects:
- Amends FAS 13, paragraph 5(c)
- Amends FAS 157, paragraphs 2 and D1
- Affected by:
- Paragraph 1 amended by FAS 164, paragraph E21
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