Status of Statement No. 105

Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk


March 1990

Effective Date:
For fiscal years ending after June 15, 1990

Amends FAS 77, paragraph 9

Affected by:
Paragraph 6 and footnotes 2 and 3 amended by FAS 107, paragraph 4
Paragraph 14(c) amended by FAS 111, paragraph 8(y), and FAS 123, paragraph 388
Paragraph 14(e) replaced by FAS 125, paragraph 239
Paragraphs 17 and 18 and footnote 12 amended by FAS 119, paragraphs 14(a), 14(b), and 14(c), respectively
Paragraph added after paragraph 17 by FAS 119, paragraph 14(d)
Superseded by FAS 133, paragraph 525(b)

Other Interpretive Pronouncement:
FIN 39

Other Interpretive Release:
FASB Special Report, Illustrations of Financial Instrument Disclosures (Nullified by FAS 133)

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Partially resolves EITF Issue No. 84-23

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