Applicability of FASB Statements 21 and 33 to Certain Brokers and Dealers in Securities
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:
Paragraphs 1 and 4 amended by FAS 89, paragraph 2
Paragraph 2 amended by FAS 128, paragraph 170
Paragraph 3 deleted by FAS 89, paragraph 2(a)
Paragraph 5 amended by FAS 111, paragraph 8(aa)
Paragraph 6 amended by FAS 89, paragraph 2, and FAS 111, paragraph 8(aa)
Superseded by FAS 131, paragraph 128(f)
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