Status of Technical Bulletin No. 79-3

Subjective Acceleration Clauses in Long-term Debt Agreements


December 1979

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

No other pronouncements

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)

No EITF Issues

Interpreted by:
Paragraph 3 interepreted by EITF Issues No. 86-5 and 95-22 and Topic No. D-23

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