Status of Statement No. 24

Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14

Status

Issued: December 1978

Effective Date:
January 1, 1979 retroactive to fiscal years beginning after December 15, 1976

 

Affects:
Amends FAS 14, paragraph 7

 

Affected by:
Paragraphs 1 and 5 and footnote 2 amended by FAS 95, paragraph 152(f)
Superseded by FAS 131, paragraph 128(d)

 


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