Status of Technical Bulletin No. 94-1

Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring


April 1994

Effective Date:
For financial statements issued after April 30, 1994

No other pronouncements

Affected by:
No other pronouncements
Issues Discussed by FASB Emerging Issues Task Force (EITF)

Partially resolves EITF Topic No. D-39

Interpreted by:
No EITF Issues

Related Issue:
EITF Issue No. 94-8

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