Status of Interpretation No. 4

Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase Method—an interpretation of FASB Statement No. 2

Status

Issued: February 1975

Effective Date:

For business combinations initiated after March 31, 1975

Affects:

No other pronouncements

Affected by:

Paragraph 4 amended by FAS 141, paragraph E19

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Affected by:

Paragraph 5 interpreted by EITF Issue No. 96-7

Related Issue:

EITF Issue No. 86-14

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