Status of Statement No. 136

Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others


Issued: June 1999

Effective Date:
For financial statements issued for fiscal periods beginning after December 15, 1999; paragraph 12 continues tobe effective for fiscal years ending after September 15, 1996


Supersedes FIN 42


Affected by:
Summary, paragraphs 15 and 36 amended by FAS 157, paragraph E19
Footnote 5 amended by FAS 140, paragraph 354


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F AS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
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AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides