Statement of Cash Flows—Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale—an amendment of FASB Statement No. 95
StatusIssued:
February 1989
Effective Date:
For financial statements issued after February 28, 1989
Affects:
Amends FAS 95, paragraphs 3, 15, 16(a ), 16(b), 17(a), 17(b), 22(a), 23(a), 147, 148, and 149(a)
Affected by:
Paragraph 8 amended by FAS 115, paragraph 132(a); FAS 145, paragraph 9(g); and FAS 159, paragraph C4
Footnote 3 amended by FAS 135, paragraph 5(b)
Footnote 4 amended by FAS 115, paragraph 132(b)
AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncements:
SOP 92-6
SOP 94-4
SOP 99-2
SOP 99-3
SOP 01-2
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