Definition of a Right of Setoff
StatusIssued:
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Superseded by FIN 39, paragraph 4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