Accounting for Previously Established Allowance Accounts—an interpretation of FASB Statement No. 12

Status

Issued: September 1976
 

Effective Date:

For annual and interim periods ending after October 15, 1976

 

Affects:

No other pronouncements

 

Affected by:

Superseded by FAS 115, paragraph 124

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