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
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