Status of Interpretation No. 43

Real Estate Sales—an interpretation of FASB Statement No. 66

Status

Issued: June 1999
 

Effective Date:
For all sales of real estate with property improvements or integral equipment entered into after June 30, 1999

 

Affects:
No other pronouncements

 

Affected by:
Footnote 2 amended by FAS 140, paragraph 355

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
No EITF Issues

 

Interpreted by:
No EITF Issues

 

Related Issues:
EITF Issues No. 00-11 and 00-13

 

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