Accounting for Certain Investments Held by Not-for-Profit Organizations
StatusIssued:
November 1995
Effective Date:
For fiscal years beginning after December 15, 1995
Affects:
Amends FAS 60, paragraph 45
Replaces FAS 60, paragraph 46
Amends FAS 65, paragraph 4
Amends FAS 91, paragraph 3
Amends FAS 115, paragraph 4
Amends FAS 117, paragraph 168
Affected by:
Paragraphs 3, 5, and 112 and footnote 6 amended by FAS 133, paragraph 535
Paragraph 3(a) amended by FAS 157, paragraph E17(a)
Paragraph 6 amended by FAS 133, paragraph 535, and FAS 159, paragraph C6
Paragraph 7 amended by FSP FAS 115-1/FAS 124-1, paragraph B3
Paragraph 112 amended by FAS 157, paragraph E17(b)
Footnote 3 replaced by FAS 157, paragraph E17(a)
Footnote 4 amended by FSP FAS 117-1, paragraph 14
Other Interpretive Releases:
FASB Staff Position FAS 115-1/FAS 124-1
FASB Staff Position FAS 117-1
FASB Staff Position FAS 115-2/FAS 124-2
AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncements:
SOP 01-6
PB 5
PB 6
Issues discussed by FASB Emerging Issues Task Force (EITF)
Affects:
No EITF Issues
Interpreted by:
Paragraph 11 interpreted by EITF Topic No. D-49
Related Issues:
No EITF Issues
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