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