Status of Technical Bulletin No. 85-2

Accounting for Collateralized Mortgage Obligations (CMOs)


Issued: March 1985

Effective Date:
For collateralized mortgage obligations issued after March 31, 1985


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Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(e)


Issues Discussed by FASB Emerging Issues Task Force (EITF)


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