Related Party Disclosures
StatusIssued:
March 1982
Effective Date:
For fiscal years ending after June 15, 1982
Affects:
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