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Superseded by FAS 19, paragraph 5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