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

Status

Issued: 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Superseded by FAS 131, paragraph 128(c)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FTB 79-8 (Superseded by FAS 131)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