Status of Statement No. 51
Financial Reporting by Cable Television Companies
Status
Issued: November 1981
- Effective Date:
- For fiscal years beginning after December 15, 1981
- Affects:
- Amends FAS 32, Appendix A
- Affected by:
- Paragraph 2 deleted by FAS 71, paragraph 26(y)
- Paragraph 13 amended by FAS 142, paragraph D5(a)
- Paragraph 14 amended by FAS 121, paragraph 27; FAS 142, paragraph D5(b); and FAS 144, paragraph C27
- Footnote 3 amended by FAS 131, paragraph 132
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