Status of Technical Bulletin No. 94-1

Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring

Status

Issued: April 1994

Effective Date:
For financial statements issued after April 30, 1994

 

Affects:
No other pronouncements

 

Affected by:
No other pronouncements

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
Partially resolves EITF Topic No. D-39

 

Interpreted by:
No EITF Issues

 

Related Issue:
EITF Issue No. 94-8

 


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