subjective acceleration clauses in long-term debt agreements（主观的加速度长期债务协议中条款）.pdfVIP

Financial Accounting Standards Board ORIGINAL PRONOUNCEMENTS AS AMENDED FASB Technical Bulletin No. 79-3 Subjective Acceleration Clauses in Long-Term Debt Agreements Copyright © 2008 by Financial Accounting Standards Board. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Standards Board. FTB79-3 FASB Technical Bulletin No. 79-3 Subjective Acceleration Clauses in Long-Term Debt Agreements STATUS Issued: December 28, 1979 Effective Date: None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance. Affects: No other pronouncements Affected by: No other pronouncements AICPAAccounting Standards Executive Committee (AcSEC) Related Pronouncement: SOP 90-7 Issues Discussed by FASB Emerging Issues Task Force (EITF) Affects: No EITF Issues Interpreted by: Paragraph 3 interpreted by EITF Issues No. 86-5 and 95-22 and Topic No. D-23 Related Issues: No EITF Issues FTB79-3–1 FTB79-3 FASB Technical Bulletins FASB Technical Bulletin No. 79-3 Subjective Acceleration Clauses in Long-Term Debt Agreements Reference Response FASB Statement No. 6, Classification of Short- Term Obligations Expected to Be Refinanced 3. In some situations, the circumstances (for ex- ample, recurring losses or liquidity problems) Question would in