Status of Statement No. 68

Research and Development Arrangements

Status

Issued: October 1982

Effective Date:

For research and development arrangements entered into after December 31, 1982

Affects:

No other pronouncements

Affected by:

Footnote 3 amended by FAS 142, paragraph D7

Other Interpretive Pronouncement:

FTB 84-1

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:

No EITF Issues

Interpreted by:

No EITF Issues

Related Issues:

EITF Issues No. 99-16, 07-1, and 07-3

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