Pronouncements

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:
  • Will amend NCGAS 1, ¶63, ¶66, and ¶119
  • Will amend NCGAS 5, ¶15
  • Will supersede NCGAI 3, ¶4 and will amend NCGAI 3, ¶7
  • Will amend GASBS 6, ¶15 and ¶22
  • Will amend GASBS 9, ¶32
  • Will supersede GASBS 10, ¶30 and will amend GASBS 10, ¶29, ¶38, ¶45, ¶49, and ¶130
  • Will amend GASBS 13, ¶9
  • Will supersede GASBS 23, fn5 and will amend GASBS 23, ¶4, fn3, and fn4
  • Will amend GASBS 24, ¶6
  • Will amend GASBS 30, ¶4 and ¶5
  • Will amend GASBS 33, ¶15, ¶16, ¶18, ¶19, and ¶21
  • Will amend GASBS 34, ¶58, ¶61, ¶76, and ¶87
  • Will amend GASBS 37, ¶15
  • Will supersede GASBS 48, fn4 and will amend GASBS 48, ¶13–¶16
  • Will amend GASBS 58, ¶6
  • Will supersede GASBS 62, ¶414, ¶444–¶447, fn206, and fn225, and will amend GASBS 62, ¶30, ¶31, ¶69, ¶74, ¶137, ¶187, ¶221, ¶227, ¶242, ¶413, ¶416, ¶417, ¶419, ¶429, ¶434, ¶437, ¶442, ¶443, ¶467, ¶469, ¶482, fn58, fn112, fn113, and fn211–213
Affected by:
  • Paragraph 24 will be amended by GASBS 66, ¶5

Primary Codification Section Reference: Will be codified 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