Status of Interpretation No. 22

Applicability of Indefinite Reversal Criteria to Timing Differences—an interpretation of APB Opinions No. 11 and 23


Issued: April 1978

Effective Date:
For timing differences occurring in fiscal years beginning after June 15, 1978


No other pronouncements


Affected by:
Paragraph 7 amended by FAS 60, paragraph 63
Paragraph 8 deleted by FAS 71, paragraph 26(aa)
Superseded by FAS 96, paragraph 203(k), and FAS 109, paragraph 286(n)


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