Status of Statement No. 39

Financial Reporting and Changing Prices: Specialized Assets—Mining and Oil and Gas—a supplement to FASB Statement No. 33

Status

Issued: October 1980

Effective Date:
For fiscal years ending on or after December 25, 1980

 

Affects:
Amends FAS 33, paragraphs 30(a) through 30(c), 35(c)(1)( through 35(c)(4), and 52
Replaces FAS 33, paragraphs 51(b), 52(b), and 53

 

Affected by:
Paragraphs 10 and 11 replaced by FAS 69, paragraphs 37 and 38, respectively
Paragraph 12 replaced by FAS 40, paragraph 6, and FAS 41, paragraph 7
Superseded by FAS 89, paragraph 2(b)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