Status of Statement No. 9
Accounting for Income Taxes—Oil and Gas ProducingCompanies—an amendment of APB Opinions No. 11 and 23
Status
Issued: October 1975
- Effective Date:
- For financial statements issued on or after December 1, 1975
- Affects:
- Deletes APB 11, paragraph 40
- Amends APB 23, paragraph 2
- Affected by:
- Superseded by FAS 19, paragraph 5
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