Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
StatusIssued:
May 1979
Effective Date:
For leasing transactions and revisions recorded as of September 1, 1979
Affects:
Replaces FAS 13, paragraphs 32 and 33
Affected by:
Paragraphs 3 and 23 through 25 amended by FAS 66, paragraph 51
Other Interpretive Pronouncements:
FTB 79-18
FTB 88-1
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
No EITF Issues
Interpreted by:
Paragraph 2 interpreted by EITF Issues No. 88-21 and 93-8
Paragraph 3 interpreted by EITF Issues No. 86-17, 88-21, 89-16, and 93-8
Related Issues:
EITF Issue No. 84-37, 87-7, and 89-20
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