Applying FASB Statement No. 7 in Financial Statements of Established Operating Enterprises—an interpretation of FASB Statement No. 7
StatusIssued:
October 1975
Effective Date:
For fiscal periods beginning on or after January 1, 1976
Affects:
No other pronouncements
Affected by:
Paragraph 5 amended FAS 154, paragraph C17
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