Investor's Accounting for Unrealized Losses on Marketable Securities Owned by an Equity Method Investee

Status

Issued: 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