Status of Statement No. 139

Rescission of FASB Statement No. 53 and amendments to FASBStatements No. 63, 89, and 121

Status

Issued: June 2000

Effective Date:
For financial statements for fiscal years beginning after December 15, 2000

 

Affects:
Supersedes FAS 53
Amends FAS 63, paragraph 1
Amends FAS 63 by adding paragraph 1A
Amends FAS 89, paragraph 44
Replaces FAS 121, paragraph 3(b)
Amends FAS 121, paragraph 147

 

AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement:
SOP 00-2

 


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