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Superseded by FAS 96, paragraph 203(f), and reinstated by FAS 109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)

 


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