Status of Statement No. 101

Regulated Enterprises—Accounting for the Discontinuation of Application of FASB Statement No. 71

Status

Issued: December 1988

Effective Date:
For discontinuations of application of Statement 71 occurring in fiscal years ending after December 15, 1988

 

Affects:
Amends APB 30, paragraph 20

 

Affected by:
Paragraph 6 amended by FAS 121, paragraph 33, and FAS 144, paragraph C33
Paragraph 19 amended by FAS 109, paragraph 287

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
No EITF Issues

 

Interpreted by:
Paragraphs 6 and 7 interpreted by EITF Issue No. 97-4

 

Related Issues:
No EITF Issues

 


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