Status of Statement No. 57

Related Party Disclosures


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