Status of Interpretation No. 9

Applying APB Opinions No. 16 and 17 When a Savings and Loan Association or a Similar Institution Is Acquired in a Business Combination Accounted for by the Purchase Method—an interpretation of APB Opinions No. 16 and 17

Status

Issued: February 1976

Effective Date:

For business combinations initiated on or after March 1, 1976

Affects:

No other pronouncements

Affected by:

Paragraph 8 amended by FAS 72, paragraphs 13 and 14

Paragraph 9 amended by FAS 72, paragraph 12

Footnote 1 superseded by FAS 147, paragraph B5

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:

PB 6

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