Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring
StatusIssued:
April 1994
Effective Date:
For financial statements issued after April 30, 1994
Affects:
No other pronouncements
Affected by:
No other pronouncements
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
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