Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
StatusIssued:
December 1980
Effective Date:
December 19, 1980 for financial statements for fiscal periods ending after December 15, 1980
Affects:
Amends ARB 43, Chapter 5, paragraphs 8 and 10
Affected by:
Paragraph 3 amended by FAS 142, paragraph D4(a)
Paragraph 4 amended by FAS 141, paragraph E8, and FAS 142, paragraph D4(b)
Paragraph 6 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287
Paragraph 7 amended by FAS 142, paragraph D4(c)
Superseded by FAS 145, paragraph 6(b)
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