Accounting for Income Taxes in Interim Periods—an interpretation of APB Opinion No. 28

Status

Issued:
March 1977

Effective Date:
For financial statements issued after March 31, 1977 for interim periods beginning after December 15, 1976

Affects:
No other pronouncements

Affected by:
Paragraph 4 deleted by FAS 71, paragraph 26(z)
Paragraph 6 and footnote 2 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287
Paragraph 8 amended by FAS 109, paragraph 288(y)
Paragraphs 14, 20, and 23 replaced by FAS 96, paragraph 205(w), and FAS 109, paragraph 288(y)
Paragraph 15 amended by FAS 96, paragraph 205(w)
Paragraph 15 replaced by FAS 109, paragraph 288(y)
Paragraphs 16, 18, 40 through 43, 46 through 55, 58, 65, 66, and 68 and footnote 19 and footnote (*) of paragraph 47 amended by FAS 96, paragraph 205(w), and FAS 109, paragraph 288(y)
Paragraphs 19 and 35 amended by FAS 144, paragraphs C19(b) and C19(c) respectively
Paragraph 21 deleted by FAS 154, paragraph C18(b)
Paragraphs 59 through 61 and 70 and footnotes 9 through 13, 18, 21 through 23, and 25 deleted by FAS 96, paragraph 205(w), and FAS 109, paragraph 288(y)
Paragraph 64 amended by FAS 154, paragraph C18(c)
Paragraph 71 amended by FAS 144, paragraph C19(d), and FAS 154, paragraph C19(h)
Footnotes 1 and 20 replaced by FAS 144, paragraph C19(a)
Footnote 1 amended by FAS 154, paragraph C18(a)
Footnote 5 deleted by FAS 111, paragraph 8(z)
Footnote 8 amended by FAS 135, paragraph 5(z)
Footnote 14 replaced by FAS 96, paragraph 203(w)
Footnote 14 deleted by FAS 109, paragraph 288(y)

Other Interpretive Pronouncements:
FTB 79-9
FTB 86-1 (Superseded by FAS 96 and FAS 109)

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