Status of Statement No. 32

Specialized Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20

Status

Issued: September 1979

Effective Date:
October 31, 1979

 

Affects:
Replaces APB 20, footnote 5

 

Affected by:
Appendix A amended by FAS 45, paragraph 24; FAS 48, paragraph 9; FAS 49, paragraph 10; FAS 50, paragraph 16; FAS 51, paragraph 15; FAS 53, paragraph 24; FAS 56, paragraph 11; FAS 60, paragraph 63; FAS 63, paragraph 11; FAS 65, paragraph 31; FAS 66, paragraph 51; FAS 67, paragraph 26; FAS 76, paragraph 11; FAS 77, paragraph 10; and FAS 83, paragraphs 4 and 5
Appendix B amended by FAS 56, paragraph 3; FAS 60, paragraph 63; and FAS 67, paragraph 26
Appendix B deleted by FAS 83, paragraph 8
Superseded by FAS 111, paragraph 6(a)

 


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