Status of Statement No. 12

Accounting for Certain Marketable Securities

Status

Issued: December 1975

Effective Date:
For fiscal periods ending on or after December 31, 1975

 

Affects:
No other pronouncements

 

Affected by:
Paragraph 22 amended by FAS 96, paragraph 205(k), and FAS 109, paragraph 288(l)
Superseded by FAS 115, paragraph 124

 

Other Interpretive Pronouncements:
FIN 10 (Superseded by FAS 83)
FIN 11 (Superseded by FAS 115)
FIN 12 (Superseded by FAS 115)
FIN 13 (Superseded by FAS 115)
FIN 16 (Superseded by FAS 115)
FIN 40
FTB 79-19
FTB 85-1

 


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