Status of Statement No. 22
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
Status
Issued: June 1978
- Effective Date:
- For lease agreement revisions entered into on or after July 1, 1978
- Affects:
- Amends FAS 13, paragraphs 14 and 17(f)
- Affected by:
- Paragraph 11 deleted by FAS 71, paragraph 26(u)
- Paragraphs 12(a)(i) and 17 amended by FAS 145, paragraph 7(c)
- Footnote 1 amended by FAS 76, paragraph 10; FAS 125, paragraph 236; and FAS 140, paragraph 358
- Other Interpretive Pronouncement:
- FTB 79-18
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