Status of Interpretation No. 19

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


Issued: 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