Status of Statement No. 167

Amendments to FASB Interpretation No. 46(R)

Status

Issued: June 2009

Effective Date:
As of the beginning of each reporting entity’s first annual reporting period that begins after November 15, 2009, for interim periods within that first annual reporting period, and for interim and annual reporting periods thereafter

Affects:
Amends FIN 46(R), paragraphs 1, 4(g), 5(b), 6, 7, 14, 16, 17, 22, B1, B9, B11, B13 through B15 B22, and B23, and footnotes a, 3, 7, and 11
Adds FIN 46(R), paragraphs 1A, 2A, 14A through 14G, 22C through 22E, 23A, and C'1 through C'109
Deletes FIN 46(R), paragraphs 15 and B18 through B21 and footnotes 16a, 16b, 17, and 25 through 27
Replaces FIN 46(R), paragraphs 22A, 22B, 23, and 24 through 26
Supersedes FSP FAS 140-4/FIN 46(R)-8
Supersedes FSP FIN 46(R)-3
Amends FSP FIN 46(R)-5, paragraphs 2 and 6 and footnote 1
Amends FSP FIN 46(R)-6, paragraph A1

Affected by:
Paragraph D1 (FIN 46(R), footnote 8) effectively amended by Accounting Standards
Update 2010-08, paragraph A19(d)

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues

Interpreted by:
No EITF Issues

Related Issues:
EITF Issues No. 84-4, 84-15, 86-21, 88-22, 88-25, 89-20, 91-10, 94-1, 95-6, 96-16, 97-1 97-2, 97-10, 97-14, 98-2, 98-13, 99-13, 99-16, 99-20, and 00-4

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