Status of Statement No. 104

Statement of Cash Flows—Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement No. 95

Status

Issued: December 1989

Effective Date:
For fiscal years ending after June 15, 1990

 

Affects:
Amends FAS 95, by adding paragraph after paragraph 13
Replaces FAS 95, footnote 4

 

Affected by:
No other pronouncements

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