Accounting for Income Taxes: Oil and Gas ProducingCompanies—an amendment of APB Opinions No. 11 and 23
StatusIssued:
October 1975
Effective Date:
For financial statements issued on or after December 1, 1975
Affects:
Deletes APB 11, paragraph 40
Amends APB 23, paragraph 2
Affected by:
Superseded by FAS 19, paragraph 5
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