Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment of FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No. 10

Status

Issued:
March 1985

Effective Date:
March 31, 1985

Affects:
Amends APB 30, footnote 8
Amends FAS 32, Appendix A
Deletes FAS 32, Appendix B
Supersedes FIN 10

Affected by:
Superseded by FAS 111, paragraph 6(c)


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