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Status of Statement No. 145
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
Status
Issued: April 2002
- Effective Date:
- For financial statements issued on or after May 15, 2002
- Affects:
- Amends APB 28, paragraph 21
- Amends APB 30, paragraphs 20 and 26
- Supersedes FAS 4
- Amends FAS 13, paragraph 14(a)
- Replaces FAS 13, paragraph 38
- Amends FAS 15, paragraphs 13, 15, 17, 25(b), and 25(d)
- Deletes FAS 15, paragraph 21
- Replaces FAS 19, paragraph 44
- Amends FAS 22, paragraphs 12(a)(i) and 17
- Supersedes FAS 44
- Deletes FAS 60, paragraph 12
- Supersedes FAS 64
- Amends FAS 95, paragraphs 15, 16(a), 16(b), 17(a), 17(b), footnote 5, and footnotes added to paragraphs 22(a) and 23(a) by FAS 102
- Amends FAS 102, paragraph 8
- Amends FAS 115, footnote 4
- Amends FAS 128, paragraph 171
- Amends FAS 133, paragraph 59(e)
- Deletes FAS 135, paragraphs 4(p)(1), 4(p)(7), and 4(r)(2)(a)
- Amends FAS 141, paragraph 46 and footnote 25
- Deletes FAS 141, paragraph E10
- Amends FAS 142, paragraphs 8, 8(i) and 35
- Effectively deletes FAS 142, paragraph 8(c)
- Deletes FAS 142, paragraph D11(a)(2)
- Amends FAS 144, paragraphs 5, 45, and D1
- Amends FIN 21, paragraph 15
- Amends FTB 80-1, paragraphs 3 and 4
- Amends FTB 82-1, paragraph 6
- Affected by:
- No other pronouncements
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Partially nullifies EITF Issues No. 90-19 and 00-9
- Interpreted by:
- No EITF Issues
- Related Issues:
- EITF Issues No. 86-15, 91-2, 96-19, 98-5, and 01-2
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
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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