Status of Statement No. 137
Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No.
133—an amendment of FASB Statement 133
Status
Issued: June 1999
- Effective Date:
- June 1999
- Affects:
- Amends FAS 133, paragraph 48
- Replaces FAS 133, paragraph 50
- Affected by:
- No other pronouncements
Abbreviations for Accounting
Pronouncements
F AS - 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
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