Reporting Accounting Changes in Interim Financial Statements—an amendment of APB Opinion No. 28
StatusIssued:
December 1974
Effective Date:
For interim periods ending on or after December 31, 1974
Affects:
Replaces APB 28, paragraph 27 and footnote 5
Amends APB 28, paragraph 31
Affected by:
Paragraph 14 amended by FAS 135, paragraph 4(g)
Superseded by FAS 154, paragraph C1(b)
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