Status of Technical Bulletin No. 79-9

Accounting in Interim Periods for Changes in Income Tax Rates

Status

Issued: December 1979

Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.

 

Affects:
No other pronouncements

 

Affected by:
Paragraph 3 amended by FAS 96, paragraph 205(y), and FAS 109, paragraph 288(aa)

 


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