Status of Statement No. 47

Disclosure of Long-Term Obligations


Issued: March 1981

Effective Date:
For fiscal years ending after June 15, 1981

No other pronouncements

Affected by:
Paragraph 10(c) deleted by FAS 129, paragraph 10
Paragraphs 27 and 29 amended by 2/25/09 FASB Board meeting

AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement:SOP 96-1

Issues Discussed by FASB Emerging Issues Task Force (EITF)
No EITF Issues

Interpreted by:
No EITF Issues

Related Issues:
EITF Issues No. 91-6 and 96-17

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