Status of Technical Bulletin No. 85-3

Accounting for Operating Leases with Scheduled Rent Increases

Status

Issued: November 1985

Effective Date:
For leasing transactions entered into after November 14, 1985

 

Affects:
No other pronouncements

 

Affected by:
No other pronouncements

 

Other Interpretive Pronouncement:
FTB 88-1

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
Nullifies EITF Issue No. 84-12

 

Interpreted by:
Paragraphs 1 and 2 interpreted by EITF Issue No. 86-33

 

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