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- Superseded by FAS 52, paragraph 3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