Status of Interpretation No. 13

Consolidation of a Parent and Its Subsidiaries Having Different Balance Sheet Dates—an interpretation of FASB Statement No. 12

Status

Issued: September 1976

Effective Date:

For annual and interim periods ending after October 15, 1976

Affects:

No other pronouncements

Affected by:

Superseded by FAS 115, paragraph 124

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