Status of Technical Bulletin No. 86-1

Accounting for Certain Effects of the Tax Reform Act of 1986


Issued: October 1986

Effective Date:
October 22, 1986, for interim and annual periods ending on or after January 1, 1986


No other pronouncements


Affected by:
Superseded by FAS 96, paragraph 203(s), and FAS 109, paragraph 286(v)


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