Status of Statement No. 146

Accounting for Costs Associated with Exit or Disposal Activities

Status

Issued: June 2002

Effective Date:

For exit or disposal activities initiated after December 31, 2002

Affects:

No other pronouncements

Affected by:

Paragraphs 5, A4, and A5 and footnotes 13 through 16 deleted by FAS 157, paragraph E25

Paragraph A2 amended by FAS 157, paragraph E25(b)

Other Interpretive Release:

FASB Staff Position FAS146-1

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

Nullifies EITF Issues No. 88-10, 94-3, and 95-14

Interpreted by:

No EITF Issues

Related Issues:

EITF Issues No. 86-22, 87-4, 95-3, 95-17, 96-5, 96-9, 97-13, 99-14, 00-26, and 01-10

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