Status of Technical Bulletin No. 85-4

Accounting for Purchases of Life Insurance


Issued: November 1985

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


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)


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