Segment Reporting of Puerto Rican Operations

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:
Paragraphs 1 and 3 amended by FAS 131, paragraphs 135(a) and 135(c), respectively
Paragraph 2 replaced by FAS 131, paragraph 135(b)

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