Status of Statement No. 129

Disclosure of Information about Capital Structure

Status

Issued: February 1997

Effective Date:

For financial statements for periods ending after December 15, 1997

Affects:

Deletes APB 10, paragraphs 10 and 11

Deletes FAS 47, paragraph 10(c)

Affected by:

No other pronouncements

Other Interpretive Release:

FASB Staff Position FAS 129-1

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:PB 14

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

Paragraph 4 interpreted by EITF Issues No. 00-19 and 03-6

Paragraph 8 interpreted by EITF Issue No. 00-19

Related Issues:

EITF Issue No. 86-32, 98-5, 00-27, and 05-2 and Topic No. D-98

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