Status of Statement No. 149

Amendment of Statement 133 on Derivative Instruments and Hedging Activities

Status

Issued: April 2003
 

Effective Date:
For contracts entered into or modified after June 30, 2003; for hedging relationships designated after June 30, 2003; for provisions that relate to Statement 133 Implementation Issues that have been effective for fiscal quarters that began prior to June 15, 2003, apply in accordance with their respective effective dates; for paragraphs 7(a) and 23(a), apply to both existing contracts and new contracts entered into after June 30, 2003

 

Affects:
Amends FAS 15, paragraph 13
Amends FAS 35, paragraph 11
Amends FAS 60, paragraph 19
Amends FAS 65, paragraph 3
Amends FAS 87, paragraph 49
Amends FAS 91, paragraph 3
Amends FAS 95, paragraphs 19, 20, and 24
Replaces FAS 95, footnote 4
Amends FAS 106, paragraph 65
Amends FAS 126, paragraph 2(c)
Amends FAS 133, paragraphs 6 through 8, 9(a), 10, 13(a), 15, 17, 20(c), 21(a)(2)(c), 27, 28(c), 34, 49, 57(c)(2), 57(c)(3), 58(a), 58(b), 59(c), 59(d), 61(a), 61(d), 61(e), 61(g), 64, 65(c), 68, 68(a), 68(d), 68(g), 94 through 97, 99, 143, 154, and 540 and footnotes 8 and 16
Amends FAS 133 by adding paragraph 45A
Replaces FAS 133, paragraphs 10(a), 10(b), 10(d), 13(b), 30(d), 59(a), 61(f), 68(b), and 176
Deletes FAS 133, paragraph 19
Effectively amends FAS 133, paragraph 539

 

Affected by:
No other pronouncements

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