Prior Period Adjustments

Status

Issued:
June 1977

Effective Date:
For fiscal years beginning after October 15, 1977

Affects:
Amends APB 9, paragraph 18
Deletes APB 9, paragraphs 23 and 24
Deletes APB 20, footnote 9
Amends APB 30, paragraph 25
Deletes FAS 5, footnote 3

Affected by:
Paragraph 9 deleted by FAS 71, paragraph 26(s)
Paragraph 11 replaced by FAS 96, paragraph 205(m), and FAS 109, paragraph 288(n)
Paragraph 13 and footnote 4 amended by FAS 96, paragraph 205(m), and FAS 109, paragraph 288(n)
Footnote 3 amended by FAS 96, paragraph 205(m); FAS 109, paragraph 288(n); and FAS 154, paragraph C7(a)
Footnote 5 deleted by FAS 96, paragraph 205(m), and FAS 109, paragraph 288(n)
Footnote 6 amended by FAS 141, paragraph E7
Footnote 6 deleted by FAS 154, paragraph C7(b)


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