Status of Technical Bulletin No. 90-1

Accounting for Separately Priced Extended Warranty and Product Maintenance Contracts

Status

Issued: December 1990

Effective Date:
For contracts sold in fiscal years beginning after December 15, 1990

 

Affects:
No other pronouncements

 

Affected by:
No other pronouncements

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
Nullifies EITF Issue No. 89-17

 

Interpreted by:
No EITF Issues

 

Related Issues:
EITF Issues No. 00-21, 00-22, and 01-9

 


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