Status of Statement No. 76
Status of Statement No. 76
Extinguishment of Debt—an amendment of APB Opinion No. 26
Status
Issued: November 1983
- Effective Date:
- For transactions entered into after December 31, 1983
- Affects:
- Replaces APB 26, paragraphs 2 and 3(a)
- Amends APB 26, paragraphs 3(c), 19, and 21
- Amends FAS 22, footnote 1
- Amends FAS 32, Appendix A
- Amends APB 26, paragraphs 3(c), 19, and 21
- Affected by:
- Paragraph 7 amended by FAS 111, paragraph 8(x)
- Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(a)
- Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(a)
- Other Interpretive Pronouncement:
- FTB 84-4 (superseded by FAS 125 and FAS 140)
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