Status of FASB Staff Position FAS 140-3

Accounting for Transfers of Financial Assets and Repurchase Financing Transactions


Date Posted:
February 20, 2008

Effective Date:
For financial statements issued for fiscal years beginning after November 15, 2008, and interim periods within those fiscal years


No other pronouncements


Affected by:
No other pronouncements

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