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Status of Technical Bulletin No. 80-1
Early Extinguishment of Debt through Exchange for Common or Preferred Stock
Status
Issued: December 1980
- Effective Date:
- None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.
- Affects:
- No other pronouncements
- Affected by:
- Paragraphs 1 and 2 amended by FAS 111, paragraph 8(bb)
- Paragraphs 3 and 4 amended by FAS 111, paragraph 8(bb), and FAS 145, paragraphs 8(p) and 7(e), respectively
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AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides
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