Status of Statement No. 40

Financial Reporting and Changing Prices: Specialized Assets—Timberlands and Growing Timber—a supplement to FASB Statement No. 33

Status

Issued:
November 1980

Effective Date:
For fiscal years ending on or after December 25, 1980

Affects:
Replaces FAS 33, paragraph 53
Replaces FAS 39, paragraph 12

Affected by:
Paragraph 6 replaced by FAS 41, paragraph 7
Superseded by FAS 89, paragraph 2(c)


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
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