Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14
StatusIssued:
April 1978
Effective Date:
April 30, 1978 retroactive to fiscal years beginning after December 15, 1976
Affects:
Amends APB 15, paragraph 45
Amends FAS 14, paragraph 41
Affected by:
Paragraphs 12 and 14 amended by FAS 128, paragraph 166
Footnote 3 amended by FAS 123, paragraph 386
Footnote 3 deleted by FAS 128, paragraph 166(a)
Superseded by FAS 131, paragraph 128(c)
Other Interpretive Pronouncement:
FTB 79-8 (Superseded by FAS 131)
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