Status of Technical Bulletin No. 85-2
Status of Technical Bulletin No. 85-2
Accounting for Collateralized Mortgage Obligations (CMOs)
Status
Issued: March 1985
- Effective Date:
- For collateralized mortgage obligations issued after March 31, 1985
- Affects:
- No other pronouncements
- Affected by:
- Footnote 9 deleted by FAS 111, paragraph 8(dd)
- Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(e)
- Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(e)
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Affects:
- Partially resolves EITF Issue No. 84-15
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