Disclosure of Long-Term Obligations
StatusIssued:
March 1981
Effective Date:
For fiscal years ending after June 15, 1981>
Affects:
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)
Affects:
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