Status of Interpretation No. 30

Accounting for Involuntary Conversions of Nonmonetary Assets to Monetary Assets—an interpretation of APB Opinion No. 29


Issued: September 1979

Effective Date:
For fiscal years beginning after November 15, 1979


No other pronouncements


Affected by:
Paragraph 5 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287


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