Status of Statement No. 45

Accounting for Franchise Fee Revenue

Status

Issued: March 1981

Effective Date:

For fiscal years beginning after June 15, 1981

Affects:

Amends FAS 32, Appendix A

Affected by:

Paragraph 19 amended by FAS 141, paragraph E9

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

No EITF Issues

Related Issues:

EITF Issues No. 00-21 and 04-1

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