Status of Interpretation No. 14
Status of Interpretation No. 14
Reasonable Estimation of the Amount of a Loss—an interpretation of FASB Statement No. 5
Status
Issued: September 1976
- Effective Date:
- For annual and interim periods ending after October 15, 1976
- Affects:
- No other pronouncements
- Affected by:
- Paragraphs 4 and 5 amended by FAS 165, paragraphs B14(a) and B14(b), respectively
- Paragraph 7 deleted by Accounting Standards Update 2010-08, paragraph A13
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncements:SOP 94-6
- SOP 96-1
- SOP 97-3 {body1}Issues Discussed by the Emerging Issues Task Force (EITF)
- Affects:No EITF Issues
- Interpreted by:No EITF Issues
- Related Issues:EITF Issues No. 00-22, 01-9, and 01-10 and Topic No. D-35
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