Rescission of FASB Statement No. 32 and Technical Corrections

Status

Issued:
November 1992

Effective Date:
November 30, 1992

Affects:
Amends ARB 43, Chapter 1A, paragraph 1; Chapter 3A, paragraph 6(g); Chapter 7A, paragraph 10; Chapter 10A, paragraph 19; Chapter 11B, paragraph 9
Deletes ARB 43, Chapter 11B, footnotes 3 and 4
Deletes ARB 51, footnote 1
Amends APB 6, paragraph 16
Amends APB 9, paragraph 17
Amends APB 10, paragraph 11(b)
Replaces APB 12, footnote 1
Amends APB 15, paragraph 5 and Exhibit B of Appendix C
Amends APB 20, paragraphs 4, 7, 9, and 16 and footnote 4
Deletes APB 20, footnotes 2 and 5
Amends APB 22, footnote 2
Supersedes AIN-ARB 51, Interpretation No. 1
Deletes AIN-APB 4, Interpretation No. 5
Supersedes AIN-APB 7, Interpretation No. 1
Supersedes AIN-APB 8, Interpretations No. 1 through 28
Deletes AIN-APB 9, Interpretation No. 2
Amends AIN-APB 15, Part I and Interpretations No. 2, 26, 30, 33, 56, and 92
Deletes AIN-APB 15, Interpretations No. 10 and 38 and footnote 22
Amends AIN-APB 16, Interpretation No. 30
Amends AIN-APB 18, Interpretation No. 2
Supersedes AIN-APB 22, Interpretation No. 1
Amends AIN-APB 26, Interpretation No. 1
Amends FAS 5, paragraph 18
Amends FAS 14, paragraph 27(c)
Deletes FAS 15, footnote 20
Amends FAS 15, footnote 26
Deletes FAS 25, paragraphs 6 and 8
Supersedes FAS 32
Supersedes FAS 55
Supersedes FAS 56
Amends FAS 67, paragraph 2(b) and footnote 10
Amends FAS 76, paragraph 7
Supersedes FAS 83
Amends FAS 105, paragraph 14(c)
Deletes FIN 18, footnote 5
Amends FIN 20, paragraph 5
Amends FTB 79-8, paragraphs 5 and 6
Amends FTB 80-1, paragraphs 1 through 4
Supersedes FTB 81-3
Deletes FTB 85-2, footnote 9

Affected by:
No other pronouncements

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues

Interpreted by:
No EITF Issues

Related Issue:
EITF Topic No. D-1


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