Status of Interpretation No. 34

Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 5


March 1981

Effective Date:
For fiscal years ending after June 15, 1981

No other pronouncements

Affected by:
Superseded by FIN 45, paragraph 19

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