In-Substance Defeasance of Debt
StatusIssued:
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Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(d)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