Status of Statement No. 29

Determining Contingent Rentals—an amendment of FASB Statement No. 13

Status

Issued: June 1979

Effective Date:
For leasing transactions and revisions recorded as of October 1, 1979

 

Affects:
Amends FAS 13, paragraphs 5, 5(j)(i), 12, 16(a)(iv), 17(b), and 18(b)
Deletes FAS 13, footnote 13

 

Affected by:
Paragraph 13 amended by FAS 98, paragraph 21

 

Other Interpretive Pronouncements:
FTB 79-18
FTB 85-3

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
No EITF Issues

 

Interpreted by:
Paragraphs 10 and 11 interpreted by EITF Issue No. 86-33

 

Related Issue:
EITF Issue No. 98-9

 


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