Accounting for Involuntary Conversions of Nonmonetary Assets to Monetary Assets—an interpretation of APB Opinion No. 29
StatusIssued:
September 1979
Effective Date:
For fiscal years beginning after November 15, 1979
Affects:
No other pronouncements
Affected by:
Paragraph 5 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287
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