OPINIONS OF THE ACCOUNTING PRINCIPLES BOARD
Accounting for Income Taxes
— Investments in Common Stock Accounted for by the Equity Method (Other than Subsidiaries and Corporate Joint Ventures)
CONTENTS Paragraph
Numbers
Introduction 1-3
Discussion 4—6
Opinion 7-10
Change in Investment 10
Effective Date 11-12
Issued by the Accounting Principles Board of the American Institute of Certified Public Accountants
COPYRIGHT 1972 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. 1211 AVENUE OF THE AMERICAS, NEW YORK, NEW YORK 10036
APRIL 1092
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