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- Superseded by FAS 115, paragraph 124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- FIN 10 (Superseded by FAS 83)
- FIN 11 (Superseded by FAS 115)
- FIN 12 (Superseded by FAS 115)
- FIN 13 (Superseded by FAS 115)
- FIN 16 (Superseded by FAS 115)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