Accounting in Interim Periods for Changes in Income Tax Rates
StatusIssued:
December 1979
Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
Affects:
No other pronouncements
Affected by:
Paragraph 3 amended by FAS 96, paragraph 205(y), and FAS 109, paragraph 288(aa)
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