Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
StatusIssued:
December 1983
Effective Date:
For financial statements for fiscal years beginning after December 15, 1983 and for interim accounting periods within those fiscal years
Affects:
Amends ARB 43, Chapter 3A, paragraph 7
Affected by:
No other pronouncements
AICPA Accounting Standards Executive Committee (AcSEC)
Related Pronouncement:
SOP 90-7
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
No EITF Issues
Interpreted by:
Paragraph 5 interpreted by EITF Issues No. 86-5 and 86-30
Related Issue:
EITF Topic No. D-61
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