Status of Statement No. 54

Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33


Issued: January 1982

Effective Date:
January 27, 1982 retroactive to fiscal years ending on or after December 25, 1979


Amends FAS 33, paragraph 23


Affected by:
Superseded by FAS 89, paragraph 2(f)


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