Status of Statement No. 77
Reporting by Transferors for Transfers of Receivables with Recourse
Status
Issued: December 1983
- Effective Date:
- For transfers of receivables with recourse entered into after December 31, 1983
- Affects:
- Amends FAS 13, paragraph 20
- Amends FAS 32, Appendix A
- Affected by:
- Paragraph 9 amended by FAS 105, paragraph 21
- Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(b)
- Other Interpretive Pronouncement:
- FTB 85-2 (Superseded by FAS 125 and FAS 140)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