Status of Technical Bulletin No. 88-2
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- Superseded by FIN 39, paragraph 4
- Superseded by FIN 39, paragraph 4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