Status of Statement No. 57
Related Party Disclosures
Status
Issued: March 1982
- Effective Date:
- For fiscal years ending after June 15, 1982
- Affects:
- No other pronouncements
- Affected by:
- Paragraph 2 amended by FAS 96, paragraph 205(q), and FAS 109, paragraph 288(s)
- Paragraph 24(f) amended by FAS 159, paragraph C2
- Other Interpretive Pronouncement:
- FIN 45
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement: SOP 75-2
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