Financial Reporting for Segments of a Business Enterprise

Status

Issued:
December 1976

Effective Date:
For fiscal years beginning after December 15, 1976 and interim periods within those years (but amended by FAS 18, FAS 21, and FAS 24)

Affects:
No other pronouncements

Affected by:
Paragraphs 3 and 7 amended by FAS 95, paragraph 152(e)
Paragraphs 4 and 73 and footnote 15 deleted by FAS 18, paragraph 7(a)
Paragraph 7 amended by FAS 24, paragraph 5, and FAS 95, paragraph 152(e)
Paragraph 27(c) amended by FAS 111, paragraph 8(t)
Paragraph 39 replaced by FAS 30, paragraph 6
Paragraph 41 amended by FAS 18, paragraph 7(b), and FAS 21, paragraph 15
Superseded by FAS 131, paragraph 128(a)

Other Interpretive Pronouncements:
FTB 79-4
FTB 79-5


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