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FASB Summaries |
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Statement No. 57 Related Party Disclosures STATUS Issue Date: March 1982 Effective Date: For fiscal years ending after June 15, 1982 Affects: No other pronouncements Affected by: Paragraph 2 amended by FAS 96 and FAS 109 Footnote 2 amended by FAS 95 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 establishes requirements for related party disclosures. The requirements of this Statement are generally consistent with those in Statement on Auditing Standards No. 6, Related Party Transactions, issued by the Auditing Standards Executive Committee of the American Institute of Certified Public Accountants. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
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