Status of Statement No. 51

Financial Reporting by Cable Television Companies

Status

Issued: November 1981

Effective Date:

For fiscal years beginning after December 15, 1981

Affects:

Amends FAS 32, Appendix A

Affected by:

Paragraph 2 deleted by FAS 71, paragraph 26(y)

Paragraph 13 amended by FAS 142, paragraph D5(a)

Paragraph 14 amended by FAS 121, paragraph 27; FAS 142, paragraph D5(b); and FAS 144, paragraph C27

Footnote 3 amended by FAS 131, paragraph 132

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