Status of Statement No. 68

Research and Development Arrangements


October 1982

Effective Date:
For research and development arrangements entered into after December 31, 1982

No other pronouncements

Affected by:
Paragraph 11 amended by FAS 141(R), paragraph E17, and FAS 164, paragraph E7
Footnote 3 amended by FAS 142, paragraph D7
Footnote 3 replaced by FAS 141(R), paragraph E17

Other Interpretive Pronouncement:
FTB 84-1

Issues Discussed by FASB Emerging Issues Task Force (EITF)

No EITF Issues

Interpreted by:
No EITF Issues

Related Issues:
EITF Issues No. 99-16, 07-1, and 07-3

*Note: Amendments as a result of the issuance of FAS 141(R) are effective for business combinations with an acquisition date on or after the beginning of the first annual reporting period beginning on or after 12/15/08.

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