Disclosures about Segments of an Enterprise and Related Information
Status
Issued: June 1997
- Effective Date:
- For fiscal years beginning after December 15, 1997
- Affects:
- Amends ARB 43, Chapter 12, paragraph 5
- Replaces ARB 43, Chapter 12, paragraph 6
- Deletes ARB 51, paragraph 19
- Amends APB 28, paragraph 30
- Supersedes FAS 14
- Supersedes FAS 18
- Replaces FAS 19, paragraph 59C(c) and footnote 5a
- Amends FAS 19, footnote 5d
- Supersedes FAS 21
- Supersedes FAS 24
- Supersedes FAS 30
- Amends FAS 51, footnote 3
- Replaces FAS 69, paragraph 8(c) and footnote 4
- Amends FAS 69, footnote 7
- Amends FTB 79-4, paragraphs 1 and 3
- Replaces FTB 79-4, paragraph 2
- Amends FTB 79-5, paragraphs 1 and 2
- Supersedes FTB 79-8
- Affected by:
- Paragraph 9 amended by FSP FAS 126-1, paragraph A6
- Paragraphs 18, 25, 27, 28, and 123 amended by FAS 135, paragraph 4(x)
- Paragraphs 31 and 32 amended by FAS 154, paragraph C19(e)
- Paragraph 33 amended by FAS 135, paragraph 4(x), and FAS 154, paragraph C19(e)
- Other Interpretive Release:
- FASB Highlights, "Segment Information: Guidance on Applying Statement 131,"
- December 1998 (in Current Text Section S30)
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
- Interpreted by:
- Paragraph 17 interpreted by EITF Issue No. 04-10
- Paragraphs 18, 27, and 28 interpreted by EITF Topic No. D-70
- Related Issues:
- No EITF Issues
Abbreviations for Accounting Pronouncements
FAS - FASB StatementsFIN - 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