Status of Statement No. 33

Financial Reporting and Changing Prices

Status

Issued: September 1979

Effective Date:
For fiscal years ending on or after December 25, 1979

 

Affects:
No other pronouncements

 

Affected by:
Paragraphs 22, 36, 56, 59, 66, and 137 amended by FAS 70, paragraph 6
Paragraphs 22(c), 29(a), and 59 replaced by FAS 70, paragraphs 6, 7, and 11, respectively
Paragraph 23 amended by FAS 54, paragraph 3
Paragraphs 29(a) and 35(b) deleted by FAS 82, paragraph 3
Paragraphs 30, 34, 35, 35(c), 39, 41, 50, and 53 amended by FAS 70, paragraphs 12 and 14, 19, 8, 13 and 15, 16, 17, 18, and 10, respectively
Paragraphs 30(a) through 30(c), 35(c)(1) through 35(c)(4), and 52 amended by FAS 39, paragraphs 9 and 11
Paragraph 31 amended by FAS 70, paragraph 9, and FAS 82, paragraph 4
Paragraphs 33, 40, 42 through 46, 66(a), 70, 224, 225, 227, 229, 239, and 240 effectively amended by FAS 82, paragraphs 3 and 4
Paragraphs 51(b) and 52(b) replaced by FAS 39, paragraphs 10 and 11, and FAS 69, paragraphs 37 and 38
Paragraph 53 replaced by FAS 39, paragraph 12; FAS 40, paragraph 6; and FAS 41, paragraph 7
Paragraph 53(a) replaced by FAS 69, paragraph 36
Paragraph added after paragraph 53 by FAS 46, paragraph 8
Superseded by FAS 89, paragraph 2(a)

 

Other Interpretive Pronouncements:
FTB 79-8 (Superseded by FAS 131)
FTB 81-4 (Superseded by FAS 89)

 


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