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Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(d)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