Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20
StatusIssued:
September 1979
Effective Date:
October 31, 1979
Affects:
Replaces APB 20, footnote 5
Affected by:
Appendix A amended by FAS 45, paragraph 24; FAS 48, paragraph 9; FAS 49, paragraph 10; FAS 50, paragraph 16; FAS 51, paragraph 15; FAS 53, paragraph 24; FAS 56, paragraph 11; FAS 60, paragraph 63; FAS 63, paragraph 11; FAS 65, paragraph 31; FAS 66, paragraph 51; FAS 67, paragraph 26; FAS 76, paragraph 11; FAS 77, paragraph 10; and FAS 83, paragraphs 4 and 5
Appendix B amended by FAS 56, paragraph 3; FAS 60, paragraph 63; and FAS 67, paragraph 26
Appendix B deleted by FAS 83, paragraph 8
Superseded by FAS 111, paragraph 6(a)
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