Status of Interpretation No. 34
Status of Interpretation No. 34
Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 5
Status
Issued: March 1981
- Effective Date:
- For fiscal years ending after June 15, 1981
- Affects:
- No other pronouncements
- Affected by:
- Superseded by FIN 45, paragraph 19
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