Status of Statement No. 119
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
Status
Issued: October 1994
- Effective Date: For fiscal years ending after December 15, 1994
- Affects:
- Amends FAS 105, paragraphs 17 and 18 and footnote 12
- Amends FAS 105, by adding paragraph after paragraph 17
- Amends FAS 107, paragraph 10
- Amends FAS 107, by adding paragraph after paragraph 13
- Affected by:
- Superseded by FAS 133, paragraph 525(c)
- Other Interpretive Release:
- FASB Special Report, Illustrations of Financial Instrument Disclosures (Nullified by FAS 133)
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Partially nullifies EITF Issue No. 91-4
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