Status of Statement No. 137

Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No.133—an amendment of FASB Statement 133


Issued: June 1999

Effective Date:
June 1999


Amends FAS 133, paragraph 48
Replaces FAS 133, paragraph 50


Affected by:
No other pronouncements

Abbreviations for Accounting Pronouncements

F AS - 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