Status of Statement No. 6

Classification of Short-Term Obligations Expected to Be Refinanced—an amendment of ARB No. 43, Chapter 3A


May 1975

Effective Date:
For fiscal periods ending on or after December 31, 1975

Amends ARB 43, Chapter 3A, paragraph 8
Deletes ARB 43, Chapter 3A, footnote 4

Affected by:
Paragraphs 11 and 14 amended by FAS 165, paragraphs B4(a) and B4(b), respectively

Other Interpretive Pronouncements:
FTB 79-3

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:
SOP 90-7

Issues Discussed by FASB Emerging Issues Task Force (EITF)

No EITF Issues

Interpreted by:
Paragraph 8 interpreted by EITF Issues No. 87-30 and 95-22
Paragraph 9 interpreted by EITF Issues No. 86-30 and 95-22 and Topic No. D-23
Paragraphs 10 and 11 interpreted by EITF Issue No. 86-30

Related Issues:
EITF Issue No. 86-15 and Topic No. D-61

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