Status of Interpretation No. 20

Reporting Accounting Changes under AICPA Statements of Position—an interpretation of APB Opinion No. 20


Issued: November 1977

Effective Date:
December 1, 1977


No other pronouncements


Affected by:
Paragraph 5 amended by FAS 111, paragraph 10
Superseded by FAS 154, paragraph C1(d)


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