Summary of Interpretation No. 34
Summary of Interpretation No. 34
Disclosure of Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statement No. 5
Summary
This Interpretation clarifies that the disclosures that FASB Statement No. 5, Accounting for Contingencies, requires of guarantees of indebtedness of others also are required of indirect guarantees.
STANDARDS
- Accounting Standards Codification
- Accounting Standards Updates
- Concepts Statements
- Pre-Codification Standards
- Standards Issued
- Standards Issued in 2013
- Standards Issued in 2012
- Standards Issued in 2011
- Standards Issued in 2010
- Standards Issued in 2009
- Standards Issued in 2008
- Standards Issued in 2007
- Standards Issued in 2006
- Standards Issued in 2005
- Effective Dates of Recent FASB Pronouncements