Computation of a Loss on an Abandonment

Status

Issued:
December 1987

Effective Date:
For fiscal years beginning after December 15, 1987

Affects:
Effectively amends FAS 90, paragraphs 4 through 6
Deletes FAS 90, paragraphs 16 through 25

Affected by:
Paragraphs 9 through 11, 13, and 22 through 33 and footnotes 4 and 8 deleted by FAS 96, paragraph 205(bb), and FAS 109, paragraph 288(dd)
Paragraph 18 amended by FAS 96, paragraph 205(bb), and FAS 109, paragraphs 287 and 288(dd)
Paragraphs 14, 34 through 36, 45, and 46 amended by FAS 109, paragraph 287
Paragraph 40 amended by FAS 109, paragraphs 287 and 288(dd)

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