Status of Technical Bulletin No. 88-2

Definition of a Right of Setoff

Status

Issued:
December 1988

Effective Date:
For transactions entered into after December 31, 1988

Affects:
No other pronouncements

Affected by:
Paragraph 4 amended by FAS 109, paragraph 287
Superseded by FIN 39, paragraph 4

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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