Status of Statement No. 8

Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements

Status

Issued: October 1975

Effective Date:
For fiscal years beginning on or after January 1, 1976

 

Affects:
Amends ARB 43, Chapter 12, paragraph 5
Deletes ARB 43, Chapter 12, paragraphs 7 and 10 through 22
Deletes APB 6, paragraph 18
Amends APB 22, paragraph 13
Supersedes FAS 1

 

Affected by:
Paragraphs 27 and 35 amended by FAS 20, paragraphs 13 and 12, respectively
Superseded by FAS 52, paragraph 3

 

Other Interpretive Pronouncements:
FIN 15 (Superseded by FAS 52)
FIN 17 (Superseded by FAS 52)

 


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