Accounting for Collateralized Mortgage Obligations (CMOs)

Status

Issued:
March 1985

Effective Date:
For collateralized mortgage obligations issued after March 31, 1985

Affects:
No other pronouncements

Affected by:
Footnote 9 deleted by FAS 111, paragraph 8(dd)
Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(e)

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
Partially resolves EITF Issue No. 84-15

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