Application of FASB Interpretation No. 46(R) to Investment Companies
Status
Date Posted:
May 11, 2007
- Effective Date:
- Upon adoption of SOP 07-1 (which is effective for fiscal years beginning on or after December 15, 2007)
- Affects:
- Replaces FIN 46(R), paragraph 4(e)
- Amends FIN 46(R), paragraph 36
- Affected by:
- No other pronouncements
- Other Interpretive Release:
- FASB Staff Position SOP 07-1-1
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement: SOP 07-1
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
- Interpreted by:
- No EITF Issues
- Related Issues:
- EITF Issue No. 85-12 and Topic No. D-74
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