Status of Statement No. 136

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

Status

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

 

Affects:
Supersedes FIN 42

 

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

 


Abbreviations for Accounting Pronouncements

F AS - 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