Status of Interpretation No. 37

Accounting for Translation Adjustments upon Sale of Part of an Investment in a Foreign Entity—an interpretation of FASB Statement No. 52

Status

Issued: July 1983

Effective Date:

For partial sales of investments after June 30, 1983

Affects:

No other pronouncements

Affected by:

No other pronouncements

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

No EITF Issues

Related Issues:

EITF Issue No. 01-5 and Topic No. D-71

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