Status of Interpretation No. 35
Status of Interpretation No. 35
Criteria for Applying the Equity Method of Accounting for Investments in Common Stock—an interpretation of APB Opinion No. 18
Status
Issued: May 1981
- Effective Date:
- For fiscal years beginning after June 15, 1981
- Affects:
- No other pronouncements
- Affected by:
- No other pronouncements
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