Status of Statement No. 139
Rescission of FASB Statement No. 53 and amendments to FASBStatements No. 63, 89, and 121
Status
Issued: June 2000
- Effective Date:
- For financial statements for fiscal years beginning after December 15, 2000
- Affects:
- Supersedes FAS 53
- Amends FAS 63, paragraph 1
- Amends FAS 63 by adding paragraph 1A
- Amends FAS 89, paragraph 44
- Replaces FAS 121, paragraph 3(b)
- Amends FAS 121, paragraph 147
- AICPA Accounting Standards Executive Committee (AcSEC)
- SOP 00-2
- Related Pronouncement:
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