Status of Statement No. 79

Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16


Issued: February 1984

Effective Date:
For financial statements for fiscal years beginning after December 15, 1983


Amends APB 16, paragraph 96


Affected by:
Superseded by FAS 141, paragraph E1(e), and FAS 141(R), paragraph E38(e)


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