Effect of a Change in Income Tax Rate on the Accounting for Leveraged Leases

Status

Issued:
February 1980

Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.

Affects:
Supersedes FTB 79-16

Affected by:
Paragraph 4 amended by FAS 96, paragraph 205(z), and FAS 109, paragraph 288(bb)

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
No EITF Issues

Interpreted by:
Paragraphs 3 and 4 interepreted by EITF Issue No. 86-43

Related Issues:
No EITF Issues

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