-
Board
ActivitiesBoard Meetings Action Alert Calendar Meeting Preregistration Form Board Meeting Handouts Meeting Webcast - Live Meeting Webcasts - Archive Educational Webcasts and Webinars Online Public Reference Room International Convergence EITF Investors Nonpublic Entity Stakeholders Accounting Standards Codification - Projects
-
Exposure
Documents -
EITF
About Members Meeting Schedule Open Issues and
Proposed Agenda Description and Status
of Current Issues Meeting Materials and Minutes Proposed Codification Updates and
Comment Letters Meetings Available by Audio
Webcast and Telephone Recent Staff Announcements Issues Grouped by Type Effective Dates of Recent
Consensuses Full Text – Abstracts - Standards
-
About
FASBFacts About FASB Our Mission Our Independent Structure Our Rules of Procedure Our Standards-Setting Process Our People Financial Accounting Foundation FASAC Additional Information /
Contacting the FASB Articles, Reports, and Presentations Government Affairs and
External Relations 2010 Annual Report Careers Contact Us Directions, Transportation and Area
Hotels -
Advisory
Groups -
News
Center -
FASB
XBRL - FASB
Store
Standards
Status of Statement No. 103
Accounting for Income Taxes—Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
Status
Issued: December 1989
- Effective Date:
- December 15, 1989
- Affects:
- Amends FAS 96, paragraph 32
- Supersedes FAS 100
- Supersedes FAS 100
- Affected by:
- Superseded by FAS 108, paragraph 6, and FAS 109, paragraph 286(h)
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
Additional Details