The effective date of the statement as it applies to the consolidated financial statements, except for chapter 8, is deferred pending further deliberations of the Board.
The effective date of the statement as it applied to the consolidated financial statements are included in chapter 8.
mnli hypothesis: The effective date of the statement as it applied to the consolidated financial statements are included in chapter 8. premise: The effective date of the statement as it applies to the consolidated financial statements, except for chapter 8, is deferred pending further deliberations of the Board.