Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
StatusIssued:
April 2002
Effective Date:
For financial statements issued on or after May 15, 2002
Affects:
Amends APB 28, paragraph 21
Amends APB 30, paragraphs 20 and 26
Supersedes FAS 4
Amends FAS 13, paragraph 14(a)
Replaces FAS 13, paragraph 38
Amends FAS 15, paragraphs 13, 15, 17, 25(b), and 25(d)
Deletes FAS 15, paragraph 21
Replaces FAS 19, paragraph 44
Supersedes FAS 44
Deletes FAS 60, paragraph 12
Supersedes FAS 64
Amends FAS 95, paragraphs 15, 16(a), 16(b), 17(a), 17(b), footnote 5, and footnotes added to paragraphs 22(a) and 23(a) by FAS 102
Amends FAS 102, paragraph 8
Amends FAS 115, footnote 4
Amends FAS 128, paragraph 171
Amends FAS 133, paragraph 59(e)
Deletes FAS 135, paragraphs 4(p)(1), 4(p)(7), and 4(r)(2)(a)
Amends FAS 141, paragraph 46 and footnote 25
Deletes FAS 141, paragraph E10
Amends FAS 142, paragraphs 8, 8(i) and 35
Effectively deletes FAS 142, paragraph 8(c)
Deletes FAS 142, paragraph D11(a)(2)
Amends FAS 144, paragraphs 5, 45, and D1
Amends FIN 21, paragraph 15
Amends FTB 80-1, paragraphs 3 and 4
Amends FTB 82-1, paragraph 6
Affected by:
No other pronouncements
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
Partially nullifies EITF Issues No. 90-19 and 00-9
Interpreted by:
No EITF Issues
Related Issues:
EITF Issues No. 86-15, 91-2, 96-19, 98-5, and 01-2
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