Status of FASB Staff Position FIN 46(R)-7

Application of FASB Interpretation No. 46(R) to Investment Companies


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)


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)

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