Status of Statement No. 101

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


Issued: December 1988

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


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)


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