Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
StatusIssued:
December 1975
Effective Date:
For fiscal years beginning on or after July 1, 1975
Affects:
Replaces FAS 5, paragraph 20
Affected by:
No other pronouncements
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