Status of Technical Bulletin No. 86-1
Status of Technical Bulletin No. 86-1
Accounting for Certain Effects of the Tax Reform Act of 1986
Status
Issued: October 1986
- Effective Date:
- October 22, 1986, for interim and annual periods ending on or after January 1, 1986
- Affects:
- No other pronouncements
- Affected by:
- Superseded by FAS 96, paragraph 203(s), and FAS 109, paragraph 286(v)
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