Status of Statement No. 111

Rescission of FASB Statement No. 32 and Technical Corrections

Status

Issued: November 1992

Effective Date:

November 30, 1992

Affects:

Amends ARB 43, Chapter 1A, paragraph 1; Chapter 3A, paragraph 6(g); Chapter 7A, paragraph 10; Chapter 10A, paragraph 19; Chapter 11B, paragraph 9

Deletes ARB 43, Chapter 11B, footnotes 3 and 4

Deletes ARB 51, footnote 1

Amends APB 6, paragraph 16

Amends APB 9, paragraph 17

Amends APB 10, paragraph 11(b)

Replaces APB 12, footnote 1

Amends APB 15, paragraph 5 and Exhibit B of Appendix C

Amends APB 20, paragraphs 4, 7, 9, and 16 and footnote 4

Deletes APB 20, footnotes 2 and 5

Amends APB 22, footnote 2

Supersedes AIN-ARB 51, Interpretation No. 1

Deletes AIN-APB 4, Interpretation No. 5

Supersedes AIN-APB 7, Interpretation No. 1

Supersedes AIN-APB 8, Interpretations No. 1 through 28

Deletes AIN-APB 9, Interpretation No. 2

Amends AIN-APB 15, Part I and Interpretations No. 2, 26, 30, 33, 56, and 92

Deletes AIN-APB 15, Interpretations No. 10 and 38 and footnote 22

Amends AIN-APB 16, Interpretation No. 30

Amends AIN-APB 18, Interpretation No. 2

Supersedes AIN-APB 22, Interpretation No. 1

Amends AIN-APB 26, Interpretation No. 1

Amends FAS 5, paragraph 18

Amends FAS 14, paragraph 27(c)

Deletes FAS 15, footnote 20

Amends FAS 15, footnote 26

Deletes FAS 25, paragraphs 6 and 8

Supersedes FAS 32

Supersedes FAS 55

Supersedes FAS 56

Amends FAS 67, paragraph 2(b) and footnote 10

Amends FAS 76, paragraph 7

Supersedes FAS 83

Amends FAS 105, paragraph 14(c)

Deletes FIN 18, footnote 5

Amends FIN 20, paragraph 5

Amends FTB 79-8, paragraphs 5 and 6

Amends FTB 80-1, paragraphs 1 through 4

Supersedes FTB 81-3

Deletes FTB 85-2, footnote 9

Affected by:

No other pronouncements

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

No EITF Issues

Related Issue:

EITF Topic No. D-1

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