FASB: Status of Statement 48

Status of Statement No. 48

Revenue Recognition When Right of Return Exists

Status

Issued: June 1981

Effective Date:
For fiscal years beginning after June 15, 1981

Affects:
Amends FAS 32, Appendix A

Affected by:
No other pronouncements

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues

Interpreted by:
No EITF Issues

Related Issues:
EITF Issues No. 00-21, 00-22, 00-24, 01-3, 01-4, and 01-9


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