Status of Technical Bulletin No. 88-2

Definition of a Right of Setoff

Status

Issued: December 1988

Effective Date:
For transactions entered into after December 31, 1988

 

Affects:
No other pronouncements

 

Affected by:
Paragraph 4 amended by FAS 109, paragraph 287
Superseded by FIN 39, paragraph 4

 


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