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Status of Statement No. 105
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
Status
Issued: March 1990
- Effective Date:
- For fiscal years ending after June 15, 1990
- Affects:
- Amends FAS 77, paragraph 9
- Affected by:
- Paragraph 6 and footnotes 2 and 3 amended by FAS 107, paragraph 4
- Paragraph 14(c) amended by FAS 111, paragraph 8(y), and FAS 123, paragraph 388
- Paragraph 14(e) replaced by FAS 125, paragraph 239
- Paragraphs 17 and 18 and footnote 12 amended by FAS 119, paragraphs 14(a), 14(b), and 14(c), respectively
- Paragraph added after paragraph 17 by FAS 119, paragraph 14(d)
- Superseded by FAS 133, paragraph 525(b)
- Other Interpretive Pronouncement:
- FIN 39
- Other Interpretive Release:
- FASB Special Report, Illustrations of Financial Instrument Disclosures (Nullified by FAS 133)
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Partially resolves EITF Issue No. 84-23
Abbreviations for Accounting Pronouncements
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FIN - 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
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