Status of Statement No. 43
Accounting for Compensated Absences
Status
Issued: November 1980
- Effective Date:
- For fiscal years beginning after December 15, 1980
- Affects:
- No other pronouncements
- Affected by:
- Paragraph 1 amended by FAS 112, paragraph 8
- Paragraph 2 replaced by FAS 112, paragraph 9
- Paragraph 2 amended by FAS 123, paragraph 387; FAS 123(R), paragraph D3; FAS 135, paragraph 4(k); and FAS 144, paragraph C8
- Paragraph 3 deleted by FAS 71, paragraph 26(w)
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
No EITF Issues
Interpreted by:
No EITF Issues
Related Issue:
EITF Issue No. 06-2
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
|
