Status of Statement No. 69

Summaries / Status

Status of Statement No. 69
Government Combinations and Disposals of Government Operations


Issued: January 2013

Effective date:

For government combinations and disposals of government operations occurring in financial reporting periods beginning after December 15, 2013


  • Will amend GASBS 51, ¶3
  • Will amend GASBS 62, ¶209
Affected by:  No other pronouncements

Primary Codification Section Reference: Will be codified in Co10

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides