Status of Statement No. 55
Determining whether a Convertible Security Is a Common Stock Equivalent—an amendment of APB Opinion No. 15
Status
Issued: February 1982
- Effective Date:
- For convertible securities issued after February 28, 1982
- Affects:
- Amends APB 15, paragraph 33
- Replaces APB 15, footnote 10
- Affected by:
- Superseded by FAS 111, paragraph 8(v)
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