Status of Statement No. 11

Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5


Issued: December 1975

Effective Date:
For fiscal years beginning on or after July 1, 1975


Replaces FAS 5, paragraph 20


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