Status of Statement No. 4

Reporting Gains and Losses from Extinguishment of Debt—an amendment of APB Opinion No. 30

Status

Issued: March 1975

Effective Date:
For extinguishments after March 31, 1975

 

Affects:
Amends APB 26, paragraph 20
Amends APB 30, paragraph 20

 

Affected by:
Paragraph 7 deleted by FAS 71, paragraph 26(n)
Paragraph 8 and footnote 2 amended by FAS 64, paragraph 4
Superseded by FAS 145, paragraph 6(a)

 

Other Interpretive Pronouncement:
FTB 80-1

 


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