Status of Statement No. 103
Status of Statement No. 103
Accounting for Income Taxes—Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
Status
Issued: December 1989
- Effective Date:
- December 15, 1989
- Affects:
- Amends FAS 96, paragraph 32
- Supersedes FAS 100
- Supersedes FAS 100
- Affected by:
- Superseded by FAS 108, paragraph 6, and FAS 109, paragraph 286(h)
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