Status of Statement No. 100

Accounting for Income Taxes—Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96

Status

Issued: December 1988

Effective Date:
December 15, 1988

 

Affects:
Amends FAS 96, paragraph 32

 

Affected by:
Superseded by FAS 103, paragraph 5; FAS 108, paragraph 6; and FAS 109, paragraph 286(g)

 


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