Status of Statement No. 4
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
- 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- Superseded by FAS 145, paragraph 6(a)
- Paragraph 8 and footnote 2 amended by FAS 64, paragraph 4
- 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