Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4

Status

Issued:
September 1982

Effective Date:
For extinguishments of debt occurring after September 30, 1982

Affects:
Amends FAS 4, paragraph 8 and footnote 2

Affected by:
Superseded by FAS 145, paragraph 6(c)


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