Status of Technical Bulletin No. 81-2
Status of Technical Bulletin No. 81-2
Accounting for Unused Investment Tax Credits Acquired in a Business Combination Accounted for by the Purchase Method
Status
Issued: February 1981
- Effective Date:
- None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
- Affects:
- No other pronouncements
- Affected by:
- Superseded by FAS 96, paragraph 203(o), and FAS 109, paragraph 286(r)
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