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Superseded by FAS 131, paragraph 128(b)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