Status of Interpretation No. 9

Applying APB Opinions No. 16 and 17 When a Savings and Loan Association or a Similar Institution Is Acquired in a Business Combination Accounted for by the Purchase Method—an interpretation of APB Opinions No. 16 and 17


February 1976

Effective Date:
For business combinations initiated on or after March 1, 1976

No other pronouncements

Affected by:
Paragraph 8 amended by FAS 72, paragraphs 13 and 14
Paragraph 9 amended by FAS 72, paragraph 12
Footnote 1 superseded by FAS 147, paragraph B5
Superseded by FAS 141(R), paragraph E3(d)*

AICPA Accounting Standards Executive Committee (AcSEC)

Related Pronouncement:
PB 6

*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