Status of Interpretation No. 27

Accounting for a Loss on a Sublease—an interpretation of FASB Statement No. 13 and APB Opinion No. 30

Status

Issued: November 1978

Effective Date:

For transactions with measurement dates on or after March 1, 1979

Affects:

No other pronouncements

Affected by:

Paragraph 3 deleted by FAS 144, paragraph C20

Footnote 3 deleted by FAS 135, paragraph 4(aa)

Other Interpretive Pronouncements:

FTB 79-15

FTB 79-18

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