Status of Statement No. 37
Status of Statement No. 37
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
Status
Issued: July 1980
- Effective Date:
- For periods ending after December 15, 1980
- Affects:
- Amends APB 11, paragraph 57
- Affected by:
- Superseded by FAS 96, paragraph 203(f), and reinstated by FAS 109
- Paragraph 4 and footnote * of paragraph 4 replaced by FAS 109, paragraph 288(p)
- Paragraphs 17, 18, and 26 through 29 and footnotes 1 through 3 and footnote † of paragraph 4 deleted by FAS 109, paragraph 288(p)
- Paragraphs 19, 21, 22, 24, and 25 amended by FAS 109, paragraphs 287 and 288(p)
- Paragraphs 20 and 23 amended by FAS 109, paragraph 288(p)
- Paragraph 4 and footnote * of paragraph 4 replaced by FAS 109, paragraph 288(p)
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