Status of Interpretation No. 14

Reasonable Estimation of the Amount of a Loss—an interpretation of FASB Statement No. 5


Issued: September 1976 

Effective Date:
For annual and interim periods ending after October 15, 1976

No other pronouncements

Affected by:
Paragraphs 4 and 5 amended by FAS 165, paragraphs B14(a) and B14(b), respectively
Paragraph 7 deleted by Accounting Standards Update 2010-08, paragraph A13

AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncements:SOP 94-6
SOP 96-1
SOP 97-3 {body1}Issues Discussed by the Emerging Issues Task Force (EITF)
Affects:No EITF Issues
Interpreted by:No EITF Issues
Related Issues:EITF Issues No. 00-22, 01-9, and 01-10 and Topic No. D-35

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