Summary of Statement No. 89
Summary of Statement No. 89
Financial Reporting and Changing Prices (Issued 12/86)
Summary
This Statement supersedes FASB Statement No. 33, Financial
Reporting and Changing Prices, and its subsequent amendments,
and makes voluntary the supplementary disclosure of current
cost/constant purchasing power information.
The Statement is effective for financial reports
issued after December 2, 1986.
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