Status of Statement No. 52

Foreign Currency Translation

Status

Issued: December 1981

Effective Date:
For fiscal years beginning on or after December 15, 1982

Affects:
Amends ARB 43, Chapter 12, paragraph 5
Deletes ARB 43, Chapter 12, paragraphs 7 and 10 through 22
Deletes APB 6, paragraph 18
Amends APB 22, paragraph 13
Supersedes FAS 1
Supersedes FAS 8
Supersedes FAS 20
Supersedes FIN 15
Supersedes FIN 17

Affected by:
Paragraph 13 amended by FAS 130, paragraph 29
Paragraph 14A added by FAS 133, paragraph 527(a)
Paragraphs 15, 16, 31(b), and 162 amended by FAS 133, paragraphs 527(b), 527(c), 527(g), and
527(h), respectively
Paragraphs 17 through 19 deleted by FAS 133, paragraph 527(d)
Paragraph 21 replaced by FAS 133, paragraph 527(e)
Paragraphs 22 and 23 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287
Paragraph 24 amended by FAS 96, paragraph 204; FAS 109, paragraph 287; and FAS 135 paragraph 4(l)
Paragraphs 26, 31, 34, and 46 amended by FAS 135, paragraph 4(l)
Paragraph 30 amended by FAS 133, paragraph 527(f), and FAS 161, paragraph 4
Paragraph 45 amended by FAS 154, paragraph C10
Paragraph 48 amended by FAS 96, paragraph 205(p); FAS 109, paragraph 288(r); and FAS 142 paragraph D6
Paragraph 101 effectively amended by FAS 141, paragraphs 44 through 46, and amended by
FAS 141(R), paragraph E15, and FAS 164, paragraph E6

Other Interpretive Pronouncement:
FIN 37

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*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.

 


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