Status of Statement No. 109

Accounting for Income Taxes

Status

Issued: February 1992

Effective Date:

For fiscal years beginning after December 15, 1992

Affects:

Amends ARB 43, Chapter 9C, paragraph 5

Replaces ARB 43, Chapter 9C, paragraphs 11 through 13

Deletes ARB 43, Chapter 10B and Chapter 11B, paragraph 8

Deletes ARB 44 (Revised), related letter dated April 15, 1959

Supersedes ARB 44 (Revised)

Reinstates ARB 51, paragraph 17

Supersedes APB 1

Replaces APB 2, paragraph 16

Deletes APB 6, paragraphs 20 through 23 and footnotes 7 and 8

Supersedes APB 11

Amends APB 16, paragraphs 87 and 88

Deletes APB 16, paragraph 89

Amends APB 17, paragraph 30

Amends APB 21, footnote 8*

Amends APB 23, paragraphs 9, 13,* 21, and 23 and footnotes 7* and 9

Replaces APB 23, paragraphs 10, 11, 14, and 24

Deletes APB 23, footnotes 3, 4, 6, and 10

Supersedes APB 24

Amends APB 25, paragraph 17

Amends APB 28, paragraphs 19* and 20 and footnotes 2 and 3

Amends APB 29, paragraph 27*

Amends APB 30, paragraph 7

Deletes AIN-APB 4, Interpretations No. 4 and 6

Supersedes AIN-APB 11, Interpretations No. 1 through 25

Deletes AIN-APB 15, Interpretations No. 13 and 16

Amends AIN-APB 18, Interpretations No. 1 and 2*

Supersedes AIN-APB 23, Interpretation No. 1

Amends AIN-APB 25, Interpretation No. 1

Amends FAS 12, paragraph 22*

Amends FAS 13, paragraph 47

Replaces FAS 16, paragraph 11

Amends FAS 16, paragraph 13 and footnotes 3 and 4

Deletes FAS 16, footnote 5

Amends FAS 19, paragraphs 59U, 59Y(c), 61, and 62

Supersedes FAS 31

Replaces FAS 37, paragraph 4 and footnote (*) of paragraph 4

Deletes FAS 37, paragraphs 17, 18, and 26 through 29 and footnotes 1 through 3 and footnote (†) of paragraph 4

Amends FAS 37, paragraphs 19,* 20, 21,* 22,* 23, 24,* and 25*

Amends FAS 38, paragraphs 2 and 5

Replaces FAS 38, footnote 2

Amends FAS 44, paragraph 6*

Amends FAS 52, paragraphs 22,* 23,* 24,* and 48

Amends FAS 57, paragraph 2

Replaces FAS 60, paragraphs 55 and 60(i)

Deletes FAS 60, paragraphs 56 through 58 and 60(j) and footnote 8

Amends FAS 60, paragraph 59

Amends FAS 69, paragraphs 26, 30(c), 40, and 41

Replaces FAS 71, paragraph 18

Amends FAS 71, paragraph 46

Deletes FAS 71, footnote 12

Amends FAS 87, paragraph 37*

Amends FAS 89, paragraphs 33* and 96

Amends FAS 90, paragraphs 14 and 27*

Supersedes FAS 96

Supersedes FAS 100

Amends FAS 101, paragraph 19*

Supersedes FAS 103

Supersedes FAS 108

Amends FIN 18, paragraphs 6,* 8, 16, 18, 40 through 43, 46 through 55, 58, 65, 66, and 68 and footnotes 2,* 19, and footnote (*) of paragraph 47

Replaces FIN 18, paragraphs 14, 15, 20, and 23

Deletes FIN 18, paragraphs 59 through 61 and 70 and footnotes 9 through 14, 18, 21 through 23, and 25

Supersedes FIN 22

Supersedes FIN 25

Supersedes FIN 29

Amends FIN 30, paragraph 5*

Amends FIN 31, footnote 1

Supersedes FIN 32

Amends FTB 79-9, paragraph 3

Amends FTB 79-16 (Revised), paragraph 4

Supersedes FTB 81-2

Replaces FTB 82-1, paragraph 5

Amends FTB 82-1, paragraph 7*

Supersedes FTB 83-1

Supersedes FTB 84-2

Supersedes FTB 84-3

Supersedes FTB 86-1

Deletes FTB 87-2, paragraphs 9 through 11, 13, and 22 through 33 and footnotes 4 and 8

Amends FTB 87-2, paragraphs 14,* 18,* 34,* 35,* 36,* 40,* 45,* and 46*

Amends FTB 88-2, paragraph 4*

______________________
*Result of the amendment, at least in part, described in paragraph 287.

Affected by:

Paragraph 8(a) replaced by FIN 48, paragraph C3(a)

Paragraph 10 amended by FIN 48, paragraph C3(b)

Paragraphs 11(h), 13, and 30 amended by FAS 141, paragraph E15

Paragraphs 35 and 36 amended by FAS 130, paragraph 32

Paragraph 36(b) amended by FAS 115, paragraph 133

Paragraph 36(e) amended by FAS 123, paragraph 390, and FAS 123(R), paragraph D13

Paragraph 276 amended by FAS 135, paragraph 4(s)

Paragraph 289 amended by FIN 48, paragraph C3(c), and FSP FAS 126-1, paragraph A4

Other Interpretive Releases:

FASB Special Report, A Guide to Implementation of Statement 109 on Accounting for Income Taxes: Questions and Answers (in Current Text Section I27)

FASB Staff Positions FAS 109-1 and FAS 109-2

FASB Staff Positions FIN 48-1 and FIN 48-2

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncements:

SOP 76-3

SOP 93-6

SOP 94-6

PB 14

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

Nullifies EITF Issues No. 84-43, 85-3, 85-15, 85-33, 86-1, 86-4, 86-37, 86-41, and 86-42

Interpreted by:

Paragraph 9 interpreted by EITF Topic No. D-31

Paragraph 9(f) interpreted by EITF Issues No. 92-8 and 93-9 and Topic No. D-56

Paragraph 11 interpreted by EITF Issue No. 93-9

Paragraphs 15 and 31 interpreted by EITF Issue No. 93-16

Paragraph 17 interpreted by EITF Issue No. 94-1 and Topic No. D-31

Paragraph 18 interpreted by EITF Issue No. 95-10

Paragraph 19 interpreted by EITF Issue No. 95-20

Paragraph 26 interpreted by EITF Issue No. 94-10

Paragraph 27 interpreted by EITF Issues No. 93-12, 93-13, and 99-15 and Topic No. D-30

Paragraph 30 interpreted by EITF Issues No. 93-7 and 99-15

Paragraph 34 interpreted by EITF Issue No. 93-17

Paragraph 35 interpreted by EITF Issue No. 95-9 and Topic No. D-32

Paragraph 36 interpreted by EITF Issue No. 94-10 and Topic No. D-32

Paragraph 36(f) interpreted by EITF Issue No. 92-3

Paragraphs 37 and 38 interpreted by EITF Topic No. D-32

Paragraph 268 interpreted by EITF Topic No. D-33

Related Issues:

EITF Issues No. 85-31, 86-9, 88-4, 96-7, 98-11, 00-15, 02-13, 05-8, and 06-11

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