Status of Statement No. 73
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
Status
Issued: August 1983
- Effective date:
- For changes from retirement-replacement-betterment accounting to depreciation accounting made after June 30, 1983
- Affects:
- Amends APB 20, paragraph 27
- Affected by:
- Superseded by FAS 154, paragraph C1(c)
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