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Status of Statement No. 135
Rescission of FASB Statement No. 75 and Technical Corrections
Status
Issued: February 1999
- Effective Date:
- For financial statements issued for fiscal years ending after February 15, 1999
- Affects:
- Deletes ARB 43, Chapter 1A, paragraph 4
- Amends ARB 43, Chapter 1B, paragraph 7
- Amends ARB 43, Chapter 3A, paragraph 9
- Amends APB 6, paragraph 12(b)
- Amends APB 16, paragraph 88(a)
- Amends APB 17, paragraph 31
- Amends APB 28, paragraphs 30, 31, and 33
- Amends AIN-APB 30, Interpretation No. 1
- Amends FAS 3, paragraph 14
- Replaces FAS 13, paragraph 20
- Amends FAS 15, paragraph 4
- Amends FAS 35, paragraphs 2 and 30
- Amends FAS 43, paragraph 2
- Amends FAS 52, paragraphs 24, 26, 31, 34, and 46
- Amends FAS 60, paragraph 46
- Amends FAS 66, footnote 34
- Replaces FAS 71, footnote 3
- Supersedes FAS 75
- Amends FAS 87, paragraphs 49 and 66 and Illustration 4
- Deletes FAS 87, footnote 13
- Amends FAS 89, paragraph 8(b)
- Amends FAS 93, footnote 1
- Amends FAS 102, footnote 3
- Amends FAS 106, paragraphs 65, 103, 107, 392, 417, and 461
- Replaces FAS 106, paragraphs 464 and 467
- Deletes FAS 106, paragraph 471 and footnote 23
- Amends FAS 109, paragraph 276
- Amends FAS 115, paragraph 7 and footnote 4
- Replaces FAS 115, paragraph 17
- Amends FAS 123, paragraphs 49, 358, and 359
- Amends FAS 128, paragraph 28
- Amends FAS 130, paragraph 27
- Amends FAS 131, paragraphs 18, 25, 27, 28, 33, and 123
- Amends FAS 132, paragraphs 12(b) and 63
- Deletes FAS 132, paragraphs 12(d) and 14(e)
- Amends FIN 18, footnote 8
- Deletes FIN 27, footnote 3
- Amends FIN 39, paragraph 7
- Amends FIN 40, paragraph 5
- Amends FTB 79-5, paragraph 3
- Affected by:
- Paragraphs 4(p)(1), 4(p)(7), and 4(r)(2)(a) deleted by FAS 145, paragraph 9(k)
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
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