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Status of Statement No. 65
Accounting for Certain Mortgage Banking Activities
Status
Issued: September 1982
- Effective Date:
- For transactions entered into after December 31, 1982
- Affects:
- Amends FAS 32, Appendix A
- Affected by:
- Paragraph 1 amended by FAS 122, paragraph 3(a); FAS 125, paragraph 238(a); and FAS 140 paragraph 360(a)
- Paragraph 3 amended by FAS 149, paragraph 35
- Paragraph 4 amended by FAS 115, paragraph 128(a); FAS 124, paragraph 108; FAS 133 paragraph 529(a); FAS 134, paragraph 4; and FAS 157, paragraph E10(a)
- Paragraphs 5, 7, 8, 9(c), 17, and 28 amended by FAS 115, paragraphs 128(b), 128(d), 128(e) 128(g), and 128(i), respectively
- Paragraph 6 amended by FAS 91, paragraph 27(a); FAS 115, paragraphs 128(c) and 130(b);
- FAS 125, paragraph 237(a); FAS 134, paragraph 3; FAS 157, paragraph E10(b); and FAS 166, paragraph B3
- Paragraph 8 deleted by FAS 125, paragraph 237(b), and FAS 140, paragraph 359(a)
- Paragraph 9 amended by FAS 157, paragraph E10(c)
- Paragraph 9(a) amended by FAS 115, paragraph 128(f); FAS 125, paragraph 237(c); FAS 133 paragraphs 529(b) and 529(c); FAS 140, paragraph 359(b); and FAS 157, paragraph E10(c)
- Paragraph 9(b)(1) deleted by FAS 133, paragraph 529(d)
- Paragraph 10 amended by FAS 122, paragraph 3(b); FAS 125, paragraphs 237(d) and 238(b);
- FAS 140, paragraphs 359(c) and 360(b); and FAS 157, paragraph E10(d)
- Paragraph 11 and footnote 4 deleted by FAS 125, paragraph 237(e), and FAS 140 paragraph 359(d)
- Paragraph 12 amended by FAS 115, paragraph 128(h), and FAS 157, paragraph E10(e)
- Paragraphs 14 and 26 deleted by FAS 91, paragraph 27(f)
- Paragraph 15 amended by FAS 122, paragraph 3(c); FAS 125, paragraph 237(f); and FAS 140 paragraph 359(e)
- Paragraphs 16 through 18 and footnote 6 replaced by FAS 122, paragraphs 3(d), 3(e), 3(f), and
- 3(e), respectively
- Paragraphs 16 through 18 and footnote 6 deleted by FAS 125, paragraph 237(g), and FAS 140 paragraph 359(f)
- Paragraphs 19 and 30 amended by FAS 122, paragraphs 3(g) and 3(h), respectively
- Paragraphs 19 and 30 deleted by FAS 125, paragraph 237(g), and FAS 140, paragraph 359(f)
- Paragraphs 21 and 25 and footnote 2 replaced by FAS 91, paragraphs 27(c), 27(e), and 27(b) respectively
- Paragraph 23 amended by FAS 91, paragraph 27(d)
- Paragraph 29 amended by FAS 115, paragraph 128(j), and FAS 157, paragraph E10(f)
- Paragraphs added after paragraph 30 by FAS 122, paragraph 3(i) and deleted by FAS 125 paragraph 237(h), and FAS 140, paragraph 359(g)
- Paragraph 34 amended by FAS 125, paragraph 237(i), and FAS 140, paragraph 359(h)
- Footnote 3 effectively amended by FAS 157, paragraph E10(c)
- Footnote 7 deleted by FAS 91, paragraph 27(e)
- Other Interpretive Pronouncement:
- FTB 87-3
AICPA Accounting Standards Executive Committee (AcSEC)
- Related Pronouncements:
- SOP 90-3
- SOP 01-6
- PB 6
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- No EITF Issues
- Interpreted by:
- Paragraph 3 interpreted by EITF Topic No. D-2
- Related Issues:
- EITF Issues No. 84-4, 85-13, 87-34, 90-21, and 95-5
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
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