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Superseded by FAS 89, paragraph 2(c)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