Revenue Recognition When Right of Return Exists
StatusIssued:
June 1981
Effective Date:
For fiscal years beginning after June 15, 1981
Affects:
Amends FAS 32, Appendix A
Affected by:
No other pronouncements
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
No EITF Issues
Interpreted by:
No EITF Issues
Related Issues:
EITF Issues No. 00-21, 00-22, 00-24, 01-3, 01-4, and 01-9
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