Accounting for Contributions Received and Contributions Made
StatusIssued:
June 1993
Effective Date:
For fiscal years beginning after December 15, 1994
Affects:
No other pronouncements
Affected by:
Paragraphs 19, 20, 184, 186, and 208 amended by FAS 157, paragraph E16
Footnote 8 deleted by FAS 157, paragraph E16(b)
Other Interpretive Pronouncement:
FIN 42 (Superseded by FAS 136)
Other Interpretive Release:
FASB Highlights, "Time for a Change—Implementing FASB Statements 116 and 117," January 1995 (in Current Text Sections C67 and No5)
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