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Statement No. 54 Financial Reporting and Changing Prices: Investment Companies-an amendment of FASB Statement No. 33 STATUS Issue Date: January 1982 Effective Date: January 27, 1982 retroactive to fiscal years ending on or after December 25, 1979 Affects: Amends FAS 33, paragraph 23 Affected by: Superseded by FAS 89 Abbreviations for Accounting Pronouncements FAS - FASB Statements FIN - FASB Interpretations FTB - FASB Technical Bulletins APB - APB Opinions AIN -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 amends FASB Statement No. 33, Financial Reporting and Changing Prices, to eliminate the requirement that investment companies disclose supplemental information adjusted for effects of changing prices. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
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