Status of Interpretation No. 19

Lessee Guarantee of the Residual Value of Leased Property—an interpretation of FASB Statement No. 13


October 1977

Effective Date:
For leasing transactions and revisions entered into on or after January 1, 1978

No other pronouncements

Affected by:
No other pronouncements

Other Interpretive Pronouncement:
FTB 79-18

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