Status of Statement No. 65

Summaries / Status

Status of Statement No. 65
Items Previously Recognized as Assets and Liabilities


Status


Issued: March 2012

Effective date: For periods beginning after December 15, 2012

Affects:
  • Amends NCGAS 1, ¶63, ¶66, and ¶119
  • Supersedes NCGAI 3, ¶4
  • Amends NCGAI 3, ¶7
  • Amends GASBS 6, ¶15 and ¶22
  • Amends GASBS 9, ¶32
  • Supersedes GASBS 10, ¶30
  • Amends GASBS 10, ¶29, ¶38, ¶45, ¶49, and ¶130
  • Amends GASBS 13, ¶9
  • Supersedes GASBS 23, fn5
  • Amends GASBS 23, ¶4, fn3, and fn4
  • Amends GASBS 24, ¶6
  • Amends GASBS 30, ¶4 and ¶5
  • Amends GASBS 33, ¶15, ¶16, ¶18, ¶19, and ¶21
  • Amends GASBS 34, ¶58, ¶61, ¶76, and ¶85
  • Amends GASBS 37, ¶15
  • Supersedes GASBS 48, fn4
  • Amends GASBS 48, ¶13–¶16
  • Amends GASBS 58, ¶6
  • Supersedes GASBS 62, ¶414, ¶444–¶447, fn206, fn211-fn213, fn 216, and fn225
  • Amends GASBS 62, ¶30, ¶31, ¶69, ¶70, ¶74, ¶121, ¶137, ¶187, ¶221, ¶227, ¶242, ¶323, ¶413, ¶416, ¶417, ¶419, ¶429, ¶433, ¶458, ¶434, ¶437–440, ¶442, ¶443, ¶458, ¶467, ¶469, ¶482, fn1, fn58, fn112, fn113, and fn109


Primary Codification Section Reference: Throughout


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