Status of Statement No. 100
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- Superseded by FAS 103, paragraph 5; FAS 108, paragraph 6; and FAS 109, paragraph 286(g)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