Accounting for the Effects of Certain Types of Regulation

Status

Issued:
December 1982

Effective Date:
For fiscal years beginning after December 15, 1983

Affects:
Deletes ARB 44 (Rev.), paragraphs 8 and 9
Amends ARB 51, paragraph 6
Deletes APB 1, paragraph 7
Deletes APB 2, paragraph 17 and Addendum
Deletes APB 6, paragraph 20
Amends APB 11, paragraph 6
Deletes APB 16, paragraph 6
Deletes APB 17, paragraph 7
Amends APB 20, paragraph 3
Deletes APB 23, paragraph 4
Deletes APB 24, paragraph 3
Amends APB 26, paragraph 2
Amends APB 29, paragraph 4
Amends AIN-APB 11, Interpretation No. 4
Deletes FAS 2, paragraph 14
Deletes FAS 4, paragraph 7
Deletes FAS 5, paragraph 13
Amends FAS 7, paragraph 5
Deletes FAS 13, paragraph 3
Deletes FAS 15, paragraph 9
Deletes FAS 16, paragraph 9
Deletes FAS 19, paragraph 9
Deletes FAS 22, paragraph 11
Deletes FAS 34, paragraph 5
Deletes FAS 43, paragraph 3
Deletes FAS 49, paragraph 7
Deletes FAS 51, paragraph 2
Deletes FIN 18, paragraph 4
Deletes FIN 22, paragraph 8
Deletes FIN 25, paragraph 9

Affected by:
Paragraph 9 amended by FAS 90, pargraph 9(b); FAS 92, paragraph 13(a); FAS 121, paragraph 32(a); and FAS 144, paragraph C32(a)
Paragraph 10 amended by FAS 90, paragraph 9(c); FAS 121, paragraph 32(b); and FAS 144; paragraph C32(b)
Paragraph added after paragraph 10 by FAS 121, paragraph 32(c); and FAS 144, paragraph C32(c)
Paragraph 13 replaced by FAS 90, paragraph 9(d); and FAS 92, paragraph 13(b)
Paragraph 14 replaced by FAS 92, paragraph 13(c)
Paragraph 15 amended by FAS 90, paragraph 9(e)
Paragraph 18 replaced by FAS 96, paragraph 205(t); and FAS 109, paragraph 288(v)
Paragraphs 29 and 30 replaced by FAS 142, paragraphs D8(a) and D8(b), respectively
Paragraph 31 amended by FAS 154, paragraph C12
Paragraph 34 amended by FAS 90, paragraph 9(f)
Paragraph 46 amended by FAS 96, paragraph 205(t); and FAS 109, paragraph 288(v)
Footnote 3 replaced by FAS 135, paragraph 4(o)
Footnote 6 replaced by FAS 90, paragraph 9(a)
Footnote 12 deleted by FAS 96, paragraph 205(t); and FAS109, paragraph 288(v)

Other Interpretive Pronouncement:
FTB 87-2

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues

Interpreted by:
Paragraph 5 interpreted by EITF Issue No. 97-4
Paragraph 9 interpreted by EITF Issues No. 92-12 and 93-4
Paragraph 11 interpreted by EITF Issue No. 92-7

Related Issue:
EITF Issue No. 88-21


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