Use the FASB Codification to locate archived FASB Statement of Financial Accounting Standards No. 100.

• What does it discuss?
• What reasons were given for this deferral?
• What finally happened to SFAS No. 96?
• Is this an example of how the FASB at times modifies its position by listening to constituent comments? Why or why not?
• Do you think constituent input into the FASB's due process adds value, or does it put the FASB in the middle of a political process that may limit the neutrality of FASB's standards?

Explain your answer.

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