Status of Statement No. 21

Suspension of the Reporting of Earnings per Share and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14

Status

Issued: April 1978

Effective Date:
April 30, 1978 retroactive to fiscal years beginning after December 15, 1976

 

Affects:
Amends APB 15, paragraph 45
Amends FAS 14, paragraph 41

 

Affected by:
Paragraphs 12 and 14 amended by FAS 128, paragraph 166
Footnote 3 amended by FAS 123, paragraph 386
Footnote 3 deleted by FAS 128, paragraph 166(a)
Superseded by FAS 131, paragraph 128(c)

 

Other Interpretive Pronouncement:
FTB 79-8 (Superseded by FAS 131)

 


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