Standards
Status of Statement No. 117
Financial Statements of Not-for-Profit Organizations
Status
Issued: June 1993
- Effective Date:
- For fiscal years beginning after December 15, 1994
- Affects:
- Amends FAS 95, paragraphs 3, 18, 19, 27(b), 28 through 30, 32, and 130 and footnote 12
- Affected by:
- Paragraph 164 amended by FAS 144, paragraph C14
- Paragraph 168 amended by FAS 124, paragraph 111
- Paragraph 168 amended by FAS 124, paragraph 111
- Other Interpretive Release:
- FASB Highlights, "Time for a Change—Implementing FASB Statements 116 and 117," January 1995 (in Current Text Sections C67 and No5)
- AICPA Accounting Standards Executive Committee (AcSEC)
- SOP 94-3
- SOP 98-2
- SOP 02-2
- SOP 98-2
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Affects:
- No EITF Issues
- Interpreted by:
- Paragraph 22 interpreted by EITF Topic No. D-49
- Related Issues:
- No EITF Issues
- Related Pronouncements:
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
Section Pages