Accounting Changes Related to the Cost of Inventory—an interpretation of APB Opinion No. 20
StatusIssued:
June 1974
Effective Date:
July 1, 1974
Affects:
No other pronouncements
Affected by:
Paragraphs 1 and 5 amended by FAS 154, paragraph C16
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