Status of Statement No. 53

Financial Reporting by Producers and Distributors of Motion Picture Films


Issued: December 1981

Effective Date:
For fiscal years beginning after December 15, 1981


Amends FAS 32, Appendix A


Affected by:
Superseded by FAS 139, paragraph 4


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