Status of Technical Bulletin No. 01-1

Effective Date for Certain Financial Institutions of Certain Provisions of Statement 140 Related to the Isolation of Transferred Financial Assets


July 2001

Effective Date: For transfers of financial assets for certain banks and other financial institutions occurring after December 31, 2001, and for financial assets transferred on or before July 23, 2001, for voluntary transfers to certain transferees

Affects: Amends FAS 140, paragraph 19 Replaces FAS 140, paragraph 24

Affected by: Superseded (except for footnote 1) by Accounting Standards Update 2010-08, paragraph A2

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