Status of Statement No. 129
Disclosure of Information about Capital Structure
Status
Issued: February 1997
- Effective Date:
- For financial statements for periods ending after December 15, 1997
Affects:- Deletes APB 10, paragraphs 10 and 11
- Deletes FAS 47, paragraph 10(c)
Affected by:- No other pronouncements
Other Interpretive Release:- FASB Staff Position FAS 129-1
AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement:
- PB 14
Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
Interpreted by:- Paragraph 4 interpreted by EITF Issues No. 00-19 and 03-6
- Paragraph 8 interpreted by EITF Issue No. 00-19
Related Issues:- EITF Issues No. 86-32, 98-5, 00-27, 05-2, 08-4, and 09-1 and Topic No. D-98
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