Accounting for Unused Investment Tax Credits Acquired in a Business Combination Accounted for by the Purchase Method
StatusIssued:
February 1981
Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
Affects:
No other pronouncements
Affected by:
Superseded by FAS 96, paragraph 203(o), and FAS 109, paragraph 286(r)
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