Status of Interpretation No. 13

Consolidation of a Parent and Its Subsidiaries Having Different Balance Sheet Dates—an interpretation of FASB Statement No. 12


September 1976

Effective Date:
For annual and interim periods ending after October 15, 1976

No other pronouncements

Affected by:
Superseded by FAS 115, paragraph 124

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