Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities
Status
Date Posted:December 11, 2008
Effective Date:
- For the first reporting period (interim or annual) ending after December 15, 2008 with earlier application encouraged
Affects:- 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Affected by:- Superseded by FAS 166, paragraph B2(b), and FAS 167, paragraph B1(b)*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