Status of FASB Staff Position FAS140-4/
FIN 46(R)-8

Disclosures by Public Entities (Enterprises) about Transfers of Financial Assets and Interests in Variable Interest Entities

Status 

Date Posted:
December 11, 2008

Effective Date:
For the first reporting period (interim or annual) ending after December 15, 2008 with earlier application encouraged

Affects:
Adds FAS 140, paragraph 16A
Amends FIN 46(R), paragraph 4(d)
Adds FIN 46(R), paragraphs 22A and 22B

Affected by:
Superseded by FAS 166, paragraph B2(b), and FAS 167, paragraph B1(b)*


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