Status of Technical Bulletin No. 85-4

Accounting for Purchases of Life Insurance

Status

Issued: November 1985

Effective Date:
For insurance policies acquired after November 14, 1985

 

Affects:
Supersedes AIN-Key-Man Life Insurance, Interpretation No. 1

 

Affected by:
Footnote 1 amended by FSP FTB 85-4-1, paragraph 20

 

Other Interpretive Release:
FASB Staff Position FTB 85-4-1

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
No EITF Issues

 

Interpreted by:
No EITF Issues

 

Related Issues:
EITF Issues No. 88-5 and 06-5

 


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