Status of Statement No. 6
Classification of Short-Term Obligations Expected to Be Refinanced—an amendment of ARB No. 43, Chapter 3A
Status
Issued: May 1975
- Effective Date:
- For fiscal periods ending on or after December 31, 1975
- Affects:
- Amends ARB 43, Chapter 3A, paragraph 8
- Deletes ARB 43, Chapter 3A, footnote 4
- Affected by:
- Paragraphs 11 and 14 amended by FAS 165, paragraphs B4(a) and B4(b), respectively
- Other Interpretive Pronouncements:
- FIN 8
- FTB 79-3
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement:
- SOP 90-7
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
Interpreted by:- Paragraph 8 interpreted by EITF Issues No. 87-30 and 95-22
- Paragraph 9 interpreted by EITF Issues No. 86-30 and 95-22 and Topic No. D-23
- Paragraphs 10 and 11 interpreted by EITF Issue No. 86-30
Related Issues:- EITF Issue No. 86-15 and Topic No. D-61
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
