FASB: Status of Statement 102

Status of Statement No. 102

Statement of Cash Flows—Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale—an amendment of FASB Statement No. 95

Status

Issued: February 1989

Effective Date:
For financial statements issued after February 28, 1989

Affects:
Amends FAS 95, paragraphs 3, 15, 16(a ), 16(b), 17(a), 17(b), 22(a), 23(a), 147, 148, and 149(a)

Affected by:
Paragraph 8 amended by FAS 115, paragraph 132(a); FAS 145, paragraph 9(g); and FAS 159, paragraph C4
Footnote 3 amended by FAS 135, paragraph 5(b)
Footnote 4 amended by FAS 115, paragraph 132(b)

AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncements:
SOP 92-6
SOP 94-4
SOP 99-2
SOP 99-3
SOP 01-2


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

Additional Details