Status of Statement No. 31

Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief


September 1979

Effective Date:
For annual or interim financial statements issued after September 30, 1979 for periods ending on or after July 26, 1979

No other pronouncements

Affected by:
Superseded by FAS 96, paragraph 203(e), and FAS 109, paragraph 286(e)

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