Status of Statement No. 63

Financial Reporting by Broadcasters


Issued: June 1982

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


Amends FAS 32, Appendix A


Affected by:
Paragraph 1 amended by FAS 139, paragraph 5(a)
Paragraph 1A added by FAS 139, paragraph 5(b)
Paragraphs 4, 8, and 38 through 40 amended by FAS 157, paragraph E9


AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement: SOP 00-2


Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
No EITF Issues


Related Issue:
EITF Issue No. 99-17


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