Subsequent Events
StatusIssued:
May 2009
Effective Date:
Prospectively, for interim or annual financial periods ending after June 15, 2009
Affects:
Amends ARB 43, Chapter 11C, paragraph 19
Amends APB 22, paragraph 8
Amends FAS 5, paragraphs 8(a), 11, and 34 through 36
Amends FAS 6, paragraphs 11 and 14
Amends FAS 15, footnote 10
Amends FAS 19, paragraph 39
Amends FAS 35, paragraph 28(i)
Amends FAS 128, paragraphs 41 and 54
Amends FAS 141(R), paragraphs 67(b), 68(l), and 70
Amends FAS 142, paragraph 22
Amends FAS 144, paragraph 33 and footnote 20
Amends FAS 154, paragraph 25
Amends FIN 8, paragraphs 3 and 4
Amends FIN 14, paragraphs 4 and 5
Amends FIN 36, paragraph 2
Amends FIN 48, paragraph A31
Amends SOP 81-1, paragraph 82
Amends SOP 92-6, paragraph 64
Amends SOP 94-6, paragraphs 13, 21, A-38, and A-52
Amends SOP 96-1, paragraph 105
Amends SOP 00-2, paragraph 48
Affected by:
No other pronouncements
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
Modifies EITF Issues No. 86-30 and 03-13 and Topic D-80
Interpreted by:
No EITF Issues
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