Status 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: December 1991

Effective Date:
December 16, 1991


Amends FAS 96, paragraph 32
Supersedes FAS 100
Supersedes FAS 103


Affected by:
Superseded by FAS 109, paragraph 286(i)


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