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Status of Statement No. 146
Accounting for Costs Associated with Exit or Disposal Activities
Status
Issued: June 2002
- Effective Date:
- For exit or disposal activities initiated after December 31, 2002
- Affects:
- No other pronouncements
- Affected by:
- Paragraph 2 amended by FAS 141(R), paragraph E29, and FAS 164, paragraph E13
- Paragraphs 5, A4, and A5 and footnotes 13 through 16 deleted by FAS 157, paragraph E25
- Paragraph A2 amended by FAS 157, paragraph E25(b)
- Footnote 2 deleted by FAS 141(R), paragraph E29
- Other Interpretive Release:
- FASB Staff Position FAS 146-1
\Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Nullifies EITF Issues No. 88-10, 94-3, and 95-14
- Interpreted by:
- No EITF Issues
- Related Issues:
- EITF Issues No. 86-22, 87-4, 95-3, 95-17, 96-5, 96-9, 97-13, 99-14, 00-26, and 01-10
*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.
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