Financial Reporting and Changing Prices
StatusIssued:
December 1986
Effective Date:
For financial reports issued after December 2, 1986
Affects:
Supersedes FAS 33
Supersedes FAS 39
Supersedes FAS 40
Supersedes FAS 41
Supersedes FAS 46
Supersedes FAS 54
Deletes FAS 69, paragraphs 35 through 38 and footnote 10
Supersedes FAS 70
Supersedes FAS 82
Deletes FTB 79-8, paragraph 3
Amends FTB 79-8, paragraphs 1, 4, and 6
Supersedes FTB 81-4
Affected by:
Paragraph 8(b) amended by FAS 135, paragraph 4(q)
Paragraph 33 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287
Paragraph 44 amended by FAS 139, paragraph 6
Paragraph 96 amended by FAS 96, paragraph 205(u); FAS 109, paragraph 288(w); and †FAS 160, paragraph C7
Paragraph 107 amended by FAS 160, paragraph C2
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
No EITF Issues
Interpreted by:
No EITF Issues
Related Issue:
EITF Issue No. 93-9
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†Note: Amendments as a result of the issuance of FAS 160 are effective for fiscal years and interim periods within those fiscal years, beginning on or after 12/15/08, for all entities that prepare consolidated financial statements (except for not-for-profit organizations).
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