FASB, Financial Accounting Standards Board.

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