Status of Technical Bulletin No. 79-6

Valuation Allowances Following Debt Restructuring


Issued: December 1979

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


No other pronouncements


Affected by:
Superseded by FAS 114, paragraph 25


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