Status of Statement No. 43

Accounting for Compensated Absences


Issued: November 1980

Effective Date:
For fiscal years beginning after December 15, 1980


No other pronouncements


Affected by:
Paragraph 1 amended by FAS 112, paragraph 8
Paragraph 2 replaced by FAS 112, paragraph 9
Paragraph 2 amended by FAS 123, paragraph 387; FAS 123(R), paragraph D3; FAS 135, paragraph 4(k); and FAS 144, paragraph C8
Paragraph 3 deleted by FAS 71, paragraph 26(w)


Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
No EITF Issues


Related Issue:
EITF Issue No. 06-2


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