Status of Statement No. 46

Financial Reporting and Changing Prices: Motion Picture Films—a supplement to FASB Statement No. 33


Issued: March 1981

Effective Date:
For fiscal years ending on or after March 31, 1981


Amends FAS 33, by adding paragraph after paragraph 53


Affected by:
Superseded by FAS 89, paragraph 2(e)


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