Status of Statement No. 57

Related Party Disclosures


Issued: March 1982

Effective Date:
For fiscal years ending after June 15, 1982


No other pronouncements


Affected by:
Paragraph 2 amended by FAS 96, paragraph 205(q), and FAS 109, paragraph 288(s)
Paragraph 24(f) amended by FAS 159, paragraph C2


Other Interpretive Pronouncement:
FIN 45


AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement: SOP 75-2


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