Status of Statement No. 18
Financial Reporting for Segments of a Business Enterprise—Interim Financial Statements—an amendment of FASB Statement No. 14
Status
Issued: November 1977
- Effective Date:
- December 1, 1977 retroactive to effective date of FAS 14
- Affects:
- Deletes FAS 14, paragraphs 4 and 73 and footnote 15
- Amends FAS 14, paragraph 41
- Affected by:
- Superseded by FAS 131, paragraph 128(b)
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