Extension of "Grandfather" Provisions for Business Combinations—an amendment of APB Opinion No. 16
StatusIssued:
October 1975
Effective Date:
November 1, 1975
Affects:
Amends APB 16, paragraph 99
Amends AIN-APB 16, Interpretations No. 15, 17, and 24
Affected by:
Superseded by FAS 141, paragraph E1(c), and FAS 141(R), paragraph E38(c)
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