Status of Interpretation No. 2

Imputing Interest on Debt Arrangements Made under the Federal Bankruptcy Act—an interpretation of APB Opinion No. 21

Status

Issued: June 1974

Effective Date:

For transactions after June 30, 1974

Affects:

No other pronouncements

Affected by:

Superseded by FAS 15, paragraph 10

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