Status of FASB Staff Position FIN 46(R)-7

Application of FASB Interpretation No. 46(R) to Investment Companies

Status

Date Posted: May 11, 2007
 

Effective Date:
Upon adoption of SOP 07-1 (which is effective for fiscal years beginning on or after December 15, 2007)

 

Affects:
Replaces FIN 46(R), paragraph 4(e)
Amends FIN 46(R), paragraph 36

 

Affected by:
No other pronouncements

 

Other Interpretive Release:
FASB Staff Position SOP 07-1-1

 

AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement: SOP 07-1

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
No EITF Issues

 

Interpreted by:
No EITF Issues

 

Related Issues:
EITF Issue No. 85-12 and Topic No. D-74

 

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