Summary of Statement No. 108
Summary of Statement No. 108
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96--an amendment of FASB Statement No. 96 (Issued 12/91)
Summary
This Statement amends FASB Statement No. 96, Accounting
for Income Taxes, to defer the effective date of that Statement
to fiscal years beginning after December 15, 1992.