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

 

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