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: FAS 167

FASB Releases ASU 2010-10, Defers FAS 167 For Certain Investment Funds
On Feb. 25, 2010 FASB released ASU 1010-10, deferring the effective date of FAS 167 for certain investment funds (however, disclosure requirements are not deferred).
FASB Issues FAS 166, 167 On Securitizations and SPEs (Amending FAS 140, FIN 46R)
On June 12, 2009 FASB issued FAS 166 and FAS 167 on securitizations and special purpose entities (SPEs), amending FAS 140 and FIN 46R.
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