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Status of Statement No. 7
Accounting and Reporting by Development Stage Enterprises
Status
Issued: June 1975
- Effective Date:
- For fiscal periods beginning on or after January 1, 1976
- Affects:
- Supersedes FIN 5
- Affected by:
- Paragraph 5 amended by FAS 71, paragraph 26(p)
- Paragraphs 10 and 11(c) amended by FAS 95, paragraphs 152(d) and 151(b), respectively
- Footnote 8 deleted by FAS 95, paragraph 151(b)
- Other Interpretive Pronouncement:
- FIN 7
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement: SOP 98-5
Abbreviations for Accounting Pronouncements
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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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