Status of Statement No. 47
Disclosure of Long-Term Obligations
Status
Issued: March 1981
- Effective Date:
- For fiscal years ending after June 15, 1981
- Affects:
- No other pronouncements
- Affected by:
- Paragraph 10(c) deleted by FAS 129, paragraph 10
- Paragraphs 27 and 29 amended by 2/25/09 FASB Board meeting
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement:SOP 96-1
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
Interpreted by:- No EITF Issues
Related Issues:- EITF Issues No. 91-6 and 96-17
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