Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
StatusIssued:
June 1978
Effective Date:
For lease agreement revisions entered into on or after July 1, 1978
Affects:
Amends FAS 13, paragraphs 14 and 17(f)
Affected by:
Paragraph 11 deleted by FAS 71, paragraph 26(u)
Paragraphs 12(a)(i) and 17 amended by FAS 145, paragraph 7(c)
Footnote 1 amended by FAS 76, paragraph 10; FAS 125, paragraph 236; and FAS 140, paragraph 358
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