Status of Statement No. 39

Summaries / Status

Status of 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

Other Interpretive Literature:

  • GASB Implementation Guide 2015-1
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