Status of FASB Staff Position AAGINV-1 and SOP94-4-1

Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension Plans


Date Posted: December 29, 2005

Amends FAS 133, paragraph 10(h)
Amends SOP 92-6, Note, paragraphs .25, .29, and .30
Amends SOP 94-4, Note, paragraphs .03, .04, .09, .11, .12,
A.1, A.2, A.5, A.7, A.9, A.11, and A.13 through A.16
Deletes SOP 94-4, paragraph .10
Replaces SOP 94-4, paragraph .15


Affected by:
No other pronouncements

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