Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8

Status

Issued: December 1977

Effective Date:

January 1, 1978

 

Affects:

Amends FAS 8, paragraphs 27 and 35

 

Affected by:

Superseded by FAS 52, paragraph 3

 

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