Status of Interpretation No. 4

Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase Method—an interpretation of FASB Statement No. 2


February 1975

Effective Date:
For business combinations initiated after March 31, 1975

No other pronouncements

Affected by:
Paragraph 4 amended by FAS 141, paragraph E19
Superseded by FAS 141(R), paragraph E3(c)*

Issues Discussed by FASB Emerging Issues Task Force (EITF)

No EITF Issues

Affected by:
Paragraph 5 interpreted by EITF Issue No. 96-7

Related Issue:
EITF Issue No. 86-14

*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.

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