Status of Technical Bulletin No. 85-1

Accounting for the Receipt of Federal Home Loan Mortgage Corporation Participating Preferred Stock

Status

Issued: March 1985

Effective Date:
For financial statements issued after March 31, 1985, for fiscal years ending after December 1, 1984, and for interim periods within such years

 

Affects:
No other pronouncements

 

Affected by:
Paragraph 3 amended by FAS 115, paragraph 136

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
Resolves EITF Issue No. 85-7

 

Interpreted by:
No EITF Issues

 

Related Issues:
No EITF Issues

 


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