Status of Statement No. 92

Regulated Enterprises—Accounting for Phase-in Plans—an amendment of FASB Statement No. 71


August 1987

Effective Date:
For fiscal years beginning after December 15, 1987 and interim periods within those fiscal years

Amends FAS 71, paragraph 9
Replaces FAS 71, paragraphs 13 and 14
Amends FAS 90, paragraph 9(b)
Deletes FAS 90, paragraph 9(d)

Affected by:
No other pronouncements

Issues Discussed by FASB Emerging Issues Task Force (EITF)

No EITF Issues

Interpreted by:
Paragraphs 3(b) and 3(c) interpreted by EITF Topic No. D-21

Related Issue:
EITF Issue No. 92-7

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