Accounting for Income Taxes—Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
StatusIssued:
December 1991
Effective Date:
December 16, 1991
Affects:
Amends FAS 96, paragraph 32
Supersedes FAS 100
Supersedes FAS 103
Affected by:
Superseded by FAS 109, paragraph 286(i)
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