Status of Technical Bulletin No. 79-19

Investor's Accounting for Unrealized Losses on Marketable Securities Owned by an Equity Method Investee

Status

Issued: December 1979

Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.

 

Affects:
No other pronouncements

 

Affected by:
Paragraph 1 amended by FAS 115, paragraph 135(a)
Paragraph 6 replaced by FAS 115, paragraph 135(b), and FAS 133, paragraph 538

 


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