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Status of Statement No. 126
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment of FASB Statement No. 107
Status
Issued: December 1996
- Effective Date:
- For fiscal years ending after December 15, 1996
- Affects:
- Amends FAS 107, paragraph 7
- Affected by:
- Paragraph 2(c) replaced by FAS 133, paragraph 537
- Paragraph 2(c) amended by FAS 149, paragraph 38
- Paragraph 3 amended by FSP FAS 126-1, paragraph A5
- Other Interpretive Release:
- FASB Staff Positions FAS 126-1
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CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides
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