Status of Interpretation No. 7

Applying FASB Statement No. 7 in Financial Statements of Established Operating Enterprises—an interpretation of FASB Statement No. 7


Issued: October 1975

Effective Date:
For fiscal periods beginning on or after January 1, 1976


No other pronouncements


Affected by:
Paragraph 5 amended FAS 154, paragraph C17


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