Disclosures about Segments of an Enterprise and Related Information

Status

Issued:
June 1997

Effective Date:
For fiscal years beginning after December 15, 1997

Affects:
Amends ARB 43, Chapter 12, paragraph 5
Replaces ARB 43, Chapter 12, paragraph 6
Deletes ARB 51, paragraph 19
Amends APB 28, paragraph 30
Supersedes FAS 14
Supersedes FAS 18
Replaces FAS 19, paragraph 59C(c) and footnote 5a
Amends FAS 19, footnote 5d
Supersedes FAS 21
Supersedes FAS 24
Supersedes FAS 30
Amends FAS 51, footnote 3
Replaces FAS 69, paragraph 8(c) and footnote 4
Amends FAS 69, footnote 7
Amends FTB 79-4, paragraphs 1 and 3
Replaces FTB 79-4, paragraph 2
Amends FTB 79-5, paragraphs 1 and 2
Supersedes FTB 79-8

Affected by:
Paragraph 9 amended by FSP FAS 126-1, paragraph A6
Paragraphs 18, 25, 27, 28, and 123 amended by FAS 135, paragraph 4(x)
Paragraphs 31 and 32 amended by FAS 154, paragraph C19(e)
Paragraph 33 amended by FAS 135, paragraph 4(x), and FAS 154, paragraph C19(e)

Other Interpretive Release:
FASB Highlights, "Segment Information: Guidance on Applying Statement 131," December 1998 (in Current Text Section S30)

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues

Interpreted by:
Paragraph 17 interpreted by EITF Issue No. 04-10
Paragraphs 18, 27, and 28 interpreted by EITF Topic No. D-70

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