Regulated Enterprises—Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
StatusIssued:
August 1987
Effective Date:
For fiscal years beginning after December 15, 1987 and interim periods within those fiscal years
Affects:
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)
Affects:
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