Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
StatusIssued:
November 1980
Effective Date:
For fiscal years beginning after December 15, 1979, unless enterprise had already adopted FAS 34; if so, effective for fiscal years beginning after October 15, 1980
Affects:
Amends FAS 34, paragraphs 8 and 9
Affected by:
No other pronouncements
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