FASB: Status of Staff Position APB18-1
Status of FASB Staff Position APB18-1
Accounting by an Investor for Its Proportionate Share of Accumulated Other Comprehensive Income of an Investee Accounted for under the Equity Method in Accordance with APB Opinion No. 18 upon a Loss of Significant Influence
Status
Date Posted: July 12, 2005
Affects:
No other pronouncements
Affected by:
Paragraph 2 amended by FAS 158, paragraph G7
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