Status of Statement No. 92
Regulated Enterprises—Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
Status
Issued: August 1987
- Effective Date:
- For fiscal years beginning after December 15, 1987 and interim periods within those fiscal years
- Affects:
- Amends FAS 71, paragraph 9
- Replaces FAS 71, paragraphs 13 and 14
- Amends FAS 90, paragraph 9(b)
- Deletes FAS 90, paragraph 9(d)
- Affected by:
- No other pronouncements
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
- Interpreted by:
- Paragraphs 3(b) and 3(c) interpreted by EITF Topic No. D-21
- Related Issue:
- EITF Issue No. 92-7
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