Status of Statement No. 17
Accounting for Leases—Initial Direct Costs—an amendment of FASB Statement No. 13
Status
Issued: November 1977
- Effective Date:
- For leasing transactions and revisions entered into on or after January 1, 1978
- Affects:
- Replaces FAS 13, paragraph 5(m)
- Affected by:
- Superseded by FAS 91, paragraph 24
- Other Interpretive Pronouncement:
- FTB 79-18
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