Summary of Statement No. 57
Summary of Statement No. 57
Related Party Disclosures (Issued 3/82)
Summary
This Statement establishes requirements for related party
disclosures. The requirements of this Statement are generally
consistent with those in Statement on Auditing Standards No. 6,
Related Party Transactions, issued by the Auditing Standards
Executive Committee of the American Institute of Certified Public
Accountants.
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