Status of Statement No. 134
Accounting for Mortgage-Backed Securities Retained after the
Securitization of Mortgage Loans Held for Sale by a Mortgage
Banking Enterprise—an amendment of FASB Statement No.
65
Status
Issued: October 1998
- Effective Date:
- For the first fiscal quarter beginning after December 15, 1998
- Affects:
- Amends FAS 65, paragraphs 4 and 6
- Amends FAS 115, paragraphs 12(a) and 128(a)
- Affected by:
- No other pronouncements
- AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncement:PB 6
Abbreviations for Accounting
Pronouncements
F AS - 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
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