Status of Technical Bulletin No. 84-4

In-Substance Defeasance of Debt

Status

Issued:
October 1984

Effective Date:
For debt incurred on or after September 12, 1984

Affects:
No other pronouncements

Affected by:
Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(d)

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

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