Status of Interpretation No. 40

Applicability of Generally Accepted Accounting Principles to Mutual Life Insurance and Other Enterprises—an interpretation of FASB Statements No. 12, 60, 97, and 113

Status

Issued: April 1993

Effective Date:

For financial statements issued for fiscal years beginning after December 15, 1994. Disclosure provisions effective for annual financial statements for fiscal years beginning after December 15, 1992.

Affects:

No other pronouncements

Affected by:

Paragraph 4 amended by FAS 115, paragraph 134

Paragraph 5 amended by FAS 115, paragraph 134, and FAS 135, paragraph 4(bb)

Paragraph 7 amended by FAS 120, paragraph 10

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement: PB 15

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

No EITF Issues

Related Issue:

EITF Topic No. D-41

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