Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
StatusIssued:
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Superseded by FAS 52, paragraph 3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