Status of Statement No. 47

Disclosure of Long-Term Obligations

Status

Issued: March 1981

Effective Date: For fiscal years ending after June 15, 1981

Affects:

No other pronouncements

Affected by:

Paragraph 10(c) deleted by FAS 129, paragraph 10

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement: SOP 96-1

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

No EITF Issues

Related Issues:

EITF Issues No. 91-6 and 96-17

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