Status of Statement No. 56
Designation of AICPA Guide and Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20—an amendment of FASB Statement No. 32
Status
Issued: February 1982
- Effective Date:
- For fiscal years beginning after December 31, 1981
- Affects:
- Amends FAS 32, Appendixes A and B
- Affected by:
- Superseded by FAS 111, paragraph 6(b)
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