Status of FASB Staff Position FIN46(R)-5

Implicit Variable Interests under FASB Interpretation No. 46(R)

Status

Date Posted:
March 3, 2005

Affects:
No other pronouncements

Affected by:
Paragraphs 2 and 6 and footnote 1 amended by FAS 167, paragraphs B2(a), B2(c), and B2(b), respectively

 

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