Status of Interpretation No. 43

Real Estate Sales—an interpretation of FASB Statement No. 66


Issued: June 1999

Effective Date:
For all sales of real estate with property improvements or integral equipment entered into after June 30, 1999


No other pronouncements


Affected by:
Footnote 2 amended by FAS 140, paragraph 355


Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
No EITF Issues


Related Issues:
EITF Issues No. 00-11 and 00-13


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