Status of Technical Bulletin No. 85-1

Accounting for the Receipt of Federal Home Loan Mortgage Corporation Participating Preferred Stock


Issued: March 1985

Effective Date:
For financial statements issued after March 31, 1985, for fiscal years ending after December 1, 1984, and for interim periods within such years


No other pronouncements


Affected by:
Paragraph 3 amended by FAS 115, paragraph 136


Issues Discussed by FASB Emerging Issues Task Force (EITF)


Resolves EITF Issue No. 85-7


Interpreted by:
No EITF Issues


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