FASB: Status of Statement 3

Status of Statement No. 3

Reporting Accounting Changes in Interim Financial Statements—an amendment of APB Opinion No. 28

Status

Issued: December 1974

Effective Date:
For interim periods ending on or after December 31, 1974

Affects:
Replaces APB 28, paragraph 27 and footnote 5
Amends APB 28, paragraph 31

Affected by:
Paragraph 14 amended by FAS 135, paragraph 4(g)
Superseded by FAS 154, paragraph C1(b)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

Additional Details