Summaries / Status
Status of Statement No. 51
Accounting and Reporting for Intangible Assets
Status
Issued: June 2007
Effective Date:
For periods beginning after June 15, 2009
Affects:
- Will amend GASBS 34, ¶19 and ¶21, and GASBS 42, ¶9e, ¶16, and ¶18
Affected by: No other pronouncements
Primary Codification Section Reference: Will be codified in 1400
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 |