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Superseded by FAS 125, paragraph 232, and FAS 140, paragraph 351(b)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FTB 85-2 (Superseded by FAS 125 and FAS 140)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