Conforming Amendments to the Illustrations in FASB Statements No. 87, No. 88, and No. 106 and to the Related Staff Implementation Guides

Status

Date Posted:
February 21, 2007

Effective Date:

As of the effective dates of Statement 158

 

Affects:

Amends FAS 87, paragraph 261

Effectively deletes FAS 87, paragraph 261A and footnote 17

Deletes FAS 87, Illustrations 1, 2, 5, and 7 (paragraph 261)

Amends FAS 87, Illustrations 3 and 4

Amends FAS 87 by adding paragraphs E1 through E107

Deletes FAS 87, paragraphs E1, E3, E23, E25, E30, E34 through E43, E60, E64A, E70 through E72, E74 through E78, and E89 through E106

Amends FAS 88, paragraph 57

Effectively deletes FAS 88, paragraph 57A and footnote 6a

Amends FAS 88, Illustrations 1 through 5 (paragraph 57)

Deletes FAS 88, Illustration 6 (paragraph 57)

Amends FAS 88 by adding paragraphs C1 through C70

Deletes FAS 88, paragraphs C28, C38, C58, C62, C65, and C67 through C70

Effectively deletes FAS 106, paragraph 391A and footnote 38

Amends FAS 106, paragraphs 394 through 396, 417, 420, 421, 423, 424, 426, 427, 429, 449 through 456, 458 through 470, 473, 474, 476, 477, 484 through 506 and 508 through 511

Deletes FAS 106, paragraphs 418, 419, 422, 425, 428, 430 through 448, and 457

Amends FAS 106, by adding paragraphs F1 through F64

Deletes FAS 106, paragraphs F39, F45, and F51 through F64

Amends FAS 106, footnote 6

Amends FAS 130, paragraph 132

Amends FAS 158, paragraphs A15(a), A20(a), and A28(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