Status of FASB Staff Position FAS 140-4 and FIN 46(R)-8

Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities


Date Posted:
December 11, 2008

Effective Date:
For the first reporting period (interim or annual) ending after December 15, 2008 with earlier application encouraged

Adds FAS 140, paragraph 16A
Amends FIN 46(R), paragraph 4(d)
Adds FIN 46(R), paragraphs 22A and 22B

Affected by:
Superseded by FAS 166, paragraph B2(b), and FAS 167, paragraph B1(b)*

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