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Pre-Codification FASB Literature

FASB Technical Bulletins

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Q&A FinDisc — Illustrations of Financial Instrument DisclosuresFTB 79-1(R): Purpose and Scope of FASB Technical Bulletins and Procedures for IssuanceFTB 79-3: Subjective Acceleration Clauses in Long-Term Debt AgreementsFTB 79-4: Segment Reporting of Puerto Rican OperationsFTB 79-5: Meaning of the Term “Customer” as It Applies to Health Care Facilities under FASB Statement No. 14FTB 79-9: Accounting in Interim Periods for Changes in Income Tax RatesFTB 79-10: Fiscal Funding Clauses in Lease AgreementsFTB 79-12: Interest Rate Used in Calculating the Present Value of Minimum Lease PaymentsFTB 79-13: Applicability of FASB Statement No. 13 to Current Value Financial StatementsFTB 79-14: Upward Adjustment of Guaranteed Residual ValuesFTB 79-15: Accounting for Loss on a Sublease Not Involving the Disposal of a SegmentFTB 79-16(R): Effect of a Change in Income Tax Rate on the Accounting for Leveraged LeasesFTB 79-17: Reporting Cumulative Effect Adjustment from Retroactive Application of FASB Statement No. 13FTB 79-18: Transition Requirement of Certain FASB Amendments and Interpretations of FASB Statement No. 13FTB 79-19: Investor’s Accounting for Unrealized Losses on Marketable Securities Owned by an Equity Method InvesteeFTB 80-1: Early Extinguishment of Debt through Exchange for Common or Preferred StockFTB 80-2: Classification of Debt Restructurings by Debtors and CreditorsFTB 81-6: Applicability of Statement 15 to Debtors in Bankruptcy SituationsFTB 82-1: Disclosure of the Sale or Purchase of Tax Benefits through Tax Leases FTB 84-1: Accounting for Stock Issued to Acquire the Results of a Research and Development ArrangementFTB 85-1: Accounting for the Receipt of Federal Home Loan Mortgage Corporation Participating Preferred StockFTB 85-3: Accounting for Operating Leases with Scheduled Rent IncreasesFTB 85-4: Accounting for Purchases of Life InsuranceFTB 85-5: Issues Relating to Accounting for Business Combinations, Including • Costs of Closing Duplicate Facilities of an Acquirer • Stock Transactions between Companies under Common Control • Downstream Mergers • Identical Common Shares for a Pooling of Interests • Pooling of Interests by Mutual and Cooperative EnterprisesFTB 85-6: Accounting for a Purchase of Treasury Shares at a Price Significantly in Excess of the Current Market Price of the Shares and the Income Statement Classification of Costs Incurred in Defending against a Takeover AttemptFTB 86-2: Accounting for an Interest in the Residual Value of a Leased Asset: • Acquired by a Third Party or • Retained by a Lessor That Sells the Related Minimum Rental PaymentsFTB 87-2: Computation of a Loss on an AbandonmentFTB 87-3: Accounting for Mortgage Servicing Fees and RightsFTB 88-1: Issues Relating to Accounting for Leases: • Time Pattern of the Physical Use of the Property in an Operating Lease • Lease Incentives in an Operating Lease • Applicability of Leveraged Lease Accounting to Existing Assets of the Lessor • Money-Over-Money Lease Transactions • Wrap Lease TransactionsFTB 90-1: Accounting for Separately Priced Extended Warranty and Product Maintenance ContractsFTB 94-1: Application of Statement 115 to Debt Securities Restructured in a Troubled Debt RestructuringFTB 97-1: Accounting under Statement 123 for Certain Employee Stock Purchase Plans with a Look-Back OptionFTB 01-1: Effective Date for Certain Financial Institutions of Certain Provisions of Statement 140 Related to the Isolation of Transferred Financial Assets