Applicability of Indefinite Reversal Criteria to Timing Differences—an interpretation of APB Opinions No. 11 and 23

Status

Issued: April 1978
 

Effective Date:

For timing differences occurring in fiscal years beginning after June 15, 1978

 

Affects:

No other pronouncements

 

Affected by:

Paragraph 7 amended by FAS 60, paragraph 63

Paragraph 8 deleted by FAS 71, paragraph 26(aa)

Superseded by FAS 96, paragraph 203(k), and FAS 109, paragraph 286(n)

 

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