Summaries / Status
Status of Statement No. 39
Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14
Important Notice—Error Correction for Statement No. 39, Determining Whether Certain Organizations Are Component Units, an amendment of GASB Statement No. 14
Status
Issued: May 2002
Effective Date: For periods beginning after June 15, 2003
Affects: Amends GASBS 14, ¶41 and ¶42
Affected by: No other pronouncements
Primary Codification Section Reference: 2100
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 |