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- Superseded by FAS 89, paragraph 2(a)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- FTB 79-8 (Superseded by FAS 131)
- FTB 81-4 (Superseded by FAS 89)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