Status of FASB Staff Position FAS 142-3

Determination of the Useful Life of Intangible Assets


Date Posted: April 25, 2008

Effective Date:
For financial statements issued for fiscal years beginning after December 15, 2008, and interim periods within those fiscal years; early adoption is prohibited


Amends FAS 142, paragraphs 11, 44, 45, A1, and C2


Affected by:
No other pronouncements

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