Status of Statement No. 138

Accounting for Certain Derivative Instruments and Certain Hedging Activities—an amendment of FASB Statement No. 133

Status

Issued: June 2000

Effective Date:
For all fiscal quarters of all fiscal years beginning after June 15, 2000

 

Affects:
Replaces FAS 133, paragraphs 10(b), 33, 36(b), 40(a), 52(b), 155, and 197
Amends FAS 133, paragraphs 12, 21(c)(1), 21(d), 21(f), 21(f)(2) through 21(f)(4), 29(d), 29(e), 29(g)(2), 29(h), 29(h)(1) through 29(h)(4), 30, 36, 36(a), 37, 38, 40, 40(b), 42, 45(b)(4), 54, 58(b), 58(c)(2), 61(d), 61(e), 68, 68(b), 90, 115, 134, 161, 169, 200, and 540 and footnotes 14 and 19
Amends FAS 133 by adding paragraphs 36A, 37A, 40A through 40C, and 120A through 120D
Deletes FAS 133, paragraph 68(l) and footnote 17

 

Affected by:
No other 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