Status of Statement No. 31
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
Status
Issued: September 1979
- Effective Date:
- For annual or interim financial statements issued after September 30, 1979 for periods ending on or after July 26, 1979
- Affects:
- No other pronouncements
- Affected by:
- Superseded by FAS 96, paragraph 203(e), and FAS 109, paragraph 286(e)
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