Status of FASB Staff Position FIN46-3

Application of Paragraph 5 of FASB Interpretation No. 46 When Variable Interests in Specified Assets of a Variable Interest Entity Are Not Considered Interests in the Entity under Paragraph 12 of Interpretation 46

Status

Date Posted: July 24, 2003
 

Affects:
No other pronouncements

 

Affected by:
Superseded by FIN 46(R)

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