Investor's Accounting for Unrealized Losses on Marketable Securities Owned by an Equity Method Investee
StatusIssued:
December 1979
Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
Affects:
No other pronouncements
Affected by:
Paragraph 1 amended by FAS 115, paragraph 135(a)
Paragraph 6 replaced by FAS 115, paragraph 135(b), and FAS 133, paragraph 538
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