Subjective Acceleration Clauses in Long-term Debt Agreements
StatusIssued:
December 1979
Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984 indicate only the date of issuance.
Affects:
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)
Affects:
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