Status of Technical Bulletin No. 94-1

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


Issued: 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