Status of Technical Bulletin No. 84-4

In-Substance Defeasance of Debt


Issued: October 1984

Effective Date:
For debt incurred on or after September 12, 1984


No other pronouncements


Affected by:
Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(d)


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