Guide to Implementation of GASB Statement 53 on Accounting and Financial Reporting for Derivative Instruments

Summaries / Status

Guide to Implementation of GASB Statement 53 on Accounting and Financial Reporting for Derivative Instruments


Status


Issued: February 2009

Affected by:
  • Question 3 amended 2010S
  • Question 5 amended 2010S
  • Question 14 amended 2013
  • Question 22 amended 2010S
  • Question 25 deleted 2011
  • Question 29 amended 2012
  • Question 34 amended 2012
  • Question 39 amended 2012 and 2013
  • Question 40 amended 2010S, 2012, and 2013
  • Question 44 amended 2010
  • Question 45 amended 2013
  • Questions 46–48 amended 2012
  • Question 53 amended 2012
  • Question 65 deleted 2010S
  • Question 89 deleted 2010
  • Question 90 amended 2012
  • Question 97 amended 2012
  • Question 104 amended 2013
  • Question 107 deleted 2013
  • Question 108 amended 2012; deleted 2013
  • Question 109 deleted 2013
  • Question 110 amended 2012; deleted 2013
     
Primary Comprehensive Implementation Guide Chapter: Chapter 10