Status of Statement No. 136

Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others

Status

Issued: June 1999

Effective Date:

For financial statements issued for fiscal periods beginning after December 15, 1999; paragraph 12 continues to be effective for fiscal years ending after September 15, 1996

Affects:

Supersedes FIN 42

Affected by:

Summary, paragraphs 15 and 36 amended by FAS 157, paragraph E19

Footnote 5 amended by FAS 140, paragraph 354

Abbreviations for Accounting Pronouncements