Status of Interpretation No. 11

Changes in Market Value after the Balance Sheet Date—an interpretation of FASB Statement No. 12

Status

Issued: September 1976
 

Effective Date:
For annual and interim periods ending after October 15, 1976

 

Affects:
No other pronouncements

 

Affected by:
Superseded by FAS 115, paragraph 124

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