Status of Technical Bulletin No. 79-16(R)

Effect of a Change in Income Tax Rate on the Accounting for Leveraged Leases


Issued: February 1980

Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.


Supersedes FTB 79-16


Affected by:
Paragraph 4 amended by FAS 96, paragraph 205(z), and FAS 109, paragraph 288(bb)


Issues Discussed by FASB Emerging Issues Task Force (EITF)


No EITF Issues


Interpreted by:
Paragraphs 3 and 4 interepreted by EITF Issue No. 86-43


Related Issues:
No EITF Issues


Abbreviations for AccountingPronouncements

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