Status of Statement No. 40
Financial Reporting and Changing Prices: Specialized Assets—Timberlands and Growing Timber—a supplement to FASB Statement No. 33
Status
Issued: November 1980
- Effective Date:
- For fiscal years ending on or after December 25, 1980
- Affects:
- Replaces FAS 33, paragraph 53
- Replaces FAS 39, paragraph 12
- Affected by:
- Paragraph 6 replaced by FAS 41, paragraph 7
- Superseded by FAS 89, paragraph 2(c)
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