Status of FASB Staff Position FAS141-1 and FAS142-1

FASB: Status of Staff Position FAS141-1 and FAS142-1

Status of FASB Staff Position FAS141-1 and FAS142-1

Interaction of FASB Statements No. 141 and No. 142 and EITF Issue No. 04-2, “Whether Mineral Rights Are Tangible or Intangible Assets”

Status

Date Posted: April 30, 2004

Affects:
Amends FAS141, paragraph A14(d)
Amends FAS142, paragrpah 11

Affected by:
Superseded by FAS 141(R), paragraph E3(f)

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

STANDARDS