 |
|
 |
FASB Summaries |
Accounting:FASB SummariesFASB Exposure Drafts GASB Summaries GASB Exposure Drafts AICPA White Paper Taxation:Federal Tax FormsNew York State Tax Forms New York City Tax Forms Other State Tax Forms Tax Acct. & Regulatory Bulletin Ethics & RegulationCode of ConductBriefing Book on Issues Risk ManagementPeer Review SummariesRisk Mgt.& Liability Guidebook BookshelfOther CPA Journal PublicationsForensic & Litigation Svcs. Directory Career Opportunities Handbook |
Statement No. 46 Financial Reporting and Changing Prices: Motion Picture Films-a supplement to FASB Statement No. 33 STATUS Issue Date: March 1981 Effective Date: For fiscal years ending on or after March 31, 1981 Affects: Amends FAS 33, paragraph 53 Amends FAS 39, paragraph 12 Amends FAS 40, paragraph 6 Amends FAS 41, paragraph 7 Affected by: Paragraph 8 superseded by FAS 69 Superseded by FAS 89 Abbreviations for Accounting Pronouncements FAS - FASB Statements FIN - FASB Interpretations FTB - FASB Technical Bulletins APB - APB Opinions AIN -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 SUMMARY This Statement supplements FASB Statement No. 33, Financial Reporting and Changing Prices. It requires enterprises that present information on a current cost basis to combine measures of motion picture films and related expenses at either historical cost/constant dollar amounts or at current cost amounts with current cost measures of other assets and expenses. This Statement is effective for fiscal years ended on or after March 31, 1981 and may be applied in financial reports for periods ending before it is issued that have not yet been published. The Board will continue to work with the motion picture film industry to develop improved methods of measuring the effects of changing prices on this industry. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
©2000 New York State Society of Certified Public Accountants. Legal Notices. |