Status of Statement No. 126

Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment of FASB Statement No. 107


Issued: December 1996

Effective Date:
For fiscal years ending after December 15, 1996


Amends FAS 107, paragraph 7


Affected by:
Paragraph 2(c) replaced by FAS 133, paragraph 537
Paragraph 2(c) amended by FAS 149, paragraph 38
Paragraph 3 amended by FSP FAS 126-1, paragraph A5


Other Interpretive Release:
FASB Staff Positions FAS 126-1


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