Application of percentage limitations in recognizing investment tax credit
Subtitle: an interpretation of APB opinions 2, 4 [i.e. Accounting for the investment credit] and 11 [i.e. Accounting for income taxes]. March 1980
By: Financial Accounting Standards Board
Contributors: American Institute of Certified Public Accountants. Accounting Principles Board; American Institute of Certified Public Accountants. Accounting Principles Board
Series: FASB interpretation -- no. 32
Publisher: The Board
Published: 1980
Place of publication: Stamford, Conn
Language: eng
Number of pages: 16
Subjects: Investments; Taxation; Accounting