Status of Statement No. 48

Revenue Recognition When Right of Return Exists


Issued: June 1981

Effective Date:
For fiscal years beginning after June 15, 1981


Amends FAS 32, Appendix A


Affected by:
No other pronouncements


Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
No EITF Issues


Related Issues:
EITF Issues No. 00-21, 00-22, 00-24, 01-3, 01-4, and 01-9


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