Status of Statement No. 51

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:
 
  • Amends GASBS 34, ¶19 and ¶21
  • Amends GASBS 42, ¶9e, ¶16, and ¶18 
     
Affected by:
 
  • Paragraph 3 amended by GASBS 69, ¶39 and GASBS 72, ¶64; will be amended by GASBS 87, ¶20
  • Paragraph 6 amended by GASBS 63, ¶8
  • Footnote 4 amended by GASBS 63, ¶8

Other Interpretive Literature:
  • GASB Implementation Guide 2015-1
  • GASB Implementation Guide 2016-1
Primary Codification Section Reference: 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