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.
STANDARDS
- Accounting Standards Codification
- Accounting Standards Updates
- Concepts Statements
- Pre-Codification Standards
- Standards Issued
- Standards Issued in 2013
- Standards Issued in 2012
- Standards Issued in 2011
- Standards Issued in 2010
- Standards Issued in 2009
- Standards Issued in 2008
- Standards Issued in 2007
- Standards Issued in 2006
- Standards Issued in 2005
- Effective Dates of Recent FASB Pronouncements