Status of Statement No. 129

Disclosure of Information about Capital Structure


Issued: February 1997


Effective Date:
For financial statements for periods ending after December 15, 1997

Deletes APB 10, paragraphs 10 and 11
Deletes FAS 47, paragraph 10(c)

Affected by:
No other pronouncements

Other Interpretive Release:
FASB Staff Position FAS 129-1

AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement:
PB 14

Issues Discussed by FASB Emerging Issues Task Force (EITF)
No EITF Issues

Interpreted by:
Paragraph 4 interpreted by EITF Issues No. 00-19 and 03-6
Paragraph 8 interpreted by EITF Issue No. 00-19

Related Issues:
EITF Issues No. 86-32, 98-5, 00-27, 05-2, 08-4, and 09-1 and Topic No. D-98

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