Summaries / Status

Status of Statement No. 8
Applicability of FASB Statement No. 93, "Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities

Status

Issued: January 1988

Effective Date: On issuance in January 1988

Affects: No other pronouncements

Affected by:

  • Superseded by GASBS 35, ¶5
  • Paragraphs 10 and 11 and footnote 3 amended by GASBS 34, ¶21, ¶22, ¶29, ¶92, ¶107, and ¶134-¶141
  • Paragraph 11 amended by GASBS 29, ¶6

Primary Codification Section References: None


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