Status of Statement No. 70

Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33

Status

Issued: December 1982

Effective Date:
For fiscal years ending after December 15, 1982 for which an enterprise has applied FAS 52

 

Affects:
Replaces FAS 33, paragraphs 22(c), 29(a), and 59
Amends FAS 33, paragraphs 22, 30, 31, 34, 35, 35(c), 36, 39, 41, 50, 53, 56, 66, and 137

 

Affected by:
Paragraph 7 deleted by FAS 82, paragraph 3
Superseded by FAS 89, paragraph 2(h)

 

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

 

REFERENCE LIBRARY