Status of Statement No. 62
Summaries / Status
Status of Statement No. 62
Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
Status
Issued: December 2010
- For periods beginning after December 15, 2011
- Supersedes NCGAS 1, ¶117 and ¶127
- Amends NCGAS 1, ¶42 and fn7
- Amends NCGAS 4, ¶14
- Amends NCGAS 5, ¶11, ¶12, ¶16, ¶18, ¶22, and ¶24–¶27
- Amends NCGAI 9, ¶12
- Supersedes GASBS 10, fn7
- Amends GASBS 10, ¶83
- Amends GASBS 13, fn3
- Supersedes GASBS 20
- Amends GASBS 23, ¶6
- Supersedes GASBS 29, ¶4, ¶5, and ¶7
- Supersedes GASBS 31, fn6
- Amends GASBS 31, ¶5
- Amends GASBS 33, fn7
- Supersedes GASBS 34, ¶17, ¶93, and ¶94
- Amends GASBS 34, ¶55, ¶95, ¶97, ¶115, ¶147, fn12, fn13, and fn25
- Amends GASBS 42, fn2 and ¶17
- Amends GASBS 49, fn2 and fn9
- Amends GASBS 53, fn8
- Amends GASBS 55, ¶6
- Supersedes GASBS 56, fn1
- Amends GASBI 1, ¶7 and ¶8
- Paragraph 3 will be amended by GASBS 87, ¶3, ¶20, and ¶30 and GASBS 89, ¶4
- Paragraph 5 will be amended by GASBS 87, ¶20 and ¶30; will be superseded by GASBS 89, ¶4
- Footnote 1 amended by GASBS 65, ¶15; will be superseded by GASBS 89, ¶4
- Paragraph 6 will be amended by GASBS 87, ¶24; will be superseded by GASBS 89, ¶4
- Footnote 2 amended by GASBS 63, ¶8; will be superseded by GASBS 89, ¶4
- Paragraphs 7–22 and fn3–fn7 will be superseded by GASBS 89, ¶4
- Paragraph 29 amended by GASBS 63, ¶8
- Paragraphs 30 and 31 amended by GASBS 65, ¶31
- Paragraph 34 amended by GASBS 63, ¶8 and GASBS 84, ¶5
- Footnote 12 will be amended by GASBS 87, ¶53
- Paragraphs 44, 51, 52, 55, 59–62, fn23–fn25, fn28, fn30, and fn33 amended by GASBS 63, ¶8
- Paragraph 64 amended by GASBS 76, ¶4
- Paragraphs 69 and 70 amended by GASBS 65, ¶31
- Paragraph 74 amended by GASBS 65, ¶31 and GASBS 76, ¶4
- Paragraphs 75–81 and fn35 amended by GASBS 63, ¶8
- Paragraph 82 amended by GASBS 76, ¶4
- Paragraphs 85, 87, 89, and fn37 amended by GASBS 63, ¶8
- Paragraphs 98 and 99 amended by GASBS 70, ¶4; will be amended by GASBS 91, ¶4
- Paragraph 108 amended by GASBS 63, ¶8
- Footnote 42 amended by GASBS 63, ¶8
- Paragraph 109 amended by GASBS 70, ¶4; will be amended by GASBS 91, ¶4
- Paragraph 110 amended by GASBS 63, ¶8 and GASBS 70, ¶4
- Paragraph 113 will be amended by GASBS 87, ¶39
- Paragraph 121 amended by GASBS 65, ¶31
- Paragraph 123 and fn44 amended by GASBS 63, ¶8
- Paragraph 124 amended by GASBS 70, ¶2 and GASBS 86, ¶4–¶11
- Footnote 48 amended by GASBS 63, ¶8
- Paragraph 127 amended by GASBS 65, ¶15 and GASBS 86, ¶9
- Paragraph 131 and fn51 amended by GASBS 63, ¶8
- Paragraph 135 will be amended by GASBS 87, ¶3–¶8 and ¶10–¶91, GASBS 93, ¶13 and ¶14, GASBS 94, ¶68–¶75, and GASBS 96, ¶54–¶57
- Paragraph 137 amended by GASBS 65, ¶15 and GASBS 72, ¶5–¶58
- Footnote 54 superseded by GASBS 72, ¶5–¶58
- Footnote 57 amended by GASBS 63, ¶8
- Footnote 58 amended by GASBS 65, ¶15
- Paragraph 162 and fn66 amended by GASBS 63, ¶8
- Paragraph 167 amended by GASBS 92, ¶13
- Paragraph 187 amended by GASBS 63, ¶8 and GASBS 65, ¶15
- Footnotes 75, 76, and 79 amended by GASBS 63, ¶8
- Paragraph 202 amended by GASBS 90, ¶5
- Paragraph 203 amended by GASBS 72, ¶78
- Paragraph 204 amended by GASBS 72, ¶77
- Paragraph 205 amended by GASBS 90, ¶5 and ¶6
- Paragraph 209 amended by GASBS 63, ¶8 and GASBS 69, ¶39
- Footnotes 81 and 82 amended by GASBS 63, ¶8
- Paragraphs 211–218 and fn85–fn94 will be superseded by GASBS 87, ¶3
- Footnote 95 amended by GASBS 63, ¶8; will be superseded by GASBS 87, ¶3
- Paragraphs 219, 220, fn96, and fn97 will be superseded by GASBS 87, ¶3
- Paragraph 221 amended by GASBS 65, ¶7 and ¶15; will be superseded by GASBS 87, ¶3
- Footnote 98 will be superseded by GASBS 87, ¶3
- Paragraph 222 superseded by GASBS 66, ¶4
- Paragraph 223 will be superseded by GASBS 87, ¶3
- Paragraph 224 amended by GASBS 63, ¶8; will be superseded by GASBS 87, ¶3
- Paragraph 225 and fn99–fn105 will be superseded by GASBS 87, ¶3
- Paragraph 226 amended by GASBS 63, ¶8; will be superseded by GASBS 87, ¶3
- Footnotes 106–108 will be superseded by GASBS 87, ¶3
- Paragraph 227 amended by GASBS 63, ¶8; GASBS 65, ¶17; and GASBS 66, ¶4; will be superseded by GASBS 87, ¶3
- Paragraphs 228–241 and fn109–fn111 will be superseded by GASBS 87, ¶3
- Paragraph 242 amended by GASBS 65, ¶18; will be superseded by GASBS 87, ¶3
- Footnote 112 amended by GASBS 65, fn6; will be superseded by GASBS 87, ¶3
- Footnote 113 amended by GASBS 65, fn7; will be superseded by GASBS 87, ¶3
- Paragraphs 243–271 and fn114–fn141 will be superseded by GASBS 87, ¶3
- Paragraph 320 will be amended by GASBS 87, ¶82–¶86
- Paragraph 323 amended by GASBS 65, ¶31
- Paragraph 339, fn163, and fn165 amended by GASBS 63, ¶8
- Footnote 165 amended by GASBS 63, ¶8
- Paragraph 351 will be amended by GASBS 87, ¶20 and ¶40
- Footnotes 173 and 174 will be superseded by GASBS 89, ¶4
- Paragraphs 368 and 369 will be amended by GASBS 87, ¶40
- Footnote 179 will be superseded by GASBS 87, ¶3
- Paragraph 373 amended by GASBS 72, ¶5
- Paragraph 395 and fn193 will be superseded by GASBS 89, ¶4
- Paragraph 404 amended by GASBS 65, ¶20
- Paragraph 409 amended by GASBS 63, ¶8 and GASBS 72, ¶5–¶58
- Footnote 200 amended by GASBS 63, ¶8
- Paragraph 413 amended by GASBS 65, ¶20
- Paragraph 414 superseded by GASBS 65, ¶20
- Paragraphs 416 and 417 amended by GASBS 65, ¶20
- Footnote 202 amended by GASBS 63, ¶8
- Paragraph 419 amended by GASBS 65, ¶20
- Paragraphs 424 and 425 amended by GASBS 72, ¶64
- Paragraph 428 amended by GASBS 63, ¶8 and GASBS 85, ¶6
- Paragraph 429 amended by GASBS 65, ¶20
- Paragraphs 430 and 432 amended by GASBS 63, ¶8
- Footnote 205 amended by GASBS 63, ¶8
- Paragraph 433 amended by GASBS 65, ¶24 and GASBS 66, ¶5
- Paragraph 434 amended by GASBS 65, ¶22
- Footnote 206 superseded by GASBS 65, ¶22
- Paragraph 437 amended by GASBS 65, ¶23
- Paragraphs 438–440 amended by GASBS 65, ¶22
- Footnote 209 amended by GASBS 65, ¶22 and GASBS 69, ¶39
- Paragraph 442 amended by GASBS 65, ¶24 and GASBS 66, ¶5
- Paragraph 443 amended by GASBS 65, ¶24 and ¶31 and GASBS 66, ¶5
- Footnote 210 amended by GASBS 63, ¶8
- Paragraphs 444–447 and fn211–fn213 superseded by GASBS 65, ¶26
- Paragraph 448 amended by GASBS 63, ¶8 and GASBS 65, ¶22
- Paragraph 450 will be amended by GASBS 87, ¶40
- Footnote 215 amended by GASBS 63, ¶8
- Footnote 216 superseded by GASBS 65, ¶26
- Paragraph 458 amended by GASBS 66, ¶6
- Paragraph 460 and fn218 superseded by GASBS 66, ¶6
- Paragraph 467 amended by GASBS 65, ¶26
- Paragraph 469 amended by GASBS 65, ¶27
- Paragraph 475 amended by GASBS 66, ¶6
- Paragraph 482 amended by GASBS 65, ¶29
- Footnote 225 superseded by GASBS 65, ¶29
- Paragraph 485 amended by GASBS 63, ¶8; will be amended by GASBS 89, ¶4
- Footnote 226 will be superseded by GASBS 89, ¶4
- Footnote 227 amended by GASBS 63, ¶8
- Paragraphs 493, 498, 501, 502, fn227, fn230, and fn232 amended by GASBS 63, ¶8
- GASBTB 2020-1 (Provides guidance on ¶46b)
- GASBIG 2015-1
- GASBIG 2016-1
- GASBIG 2018-1
Abbreviations for Accounting Pronouncements
GASBS - GASB Statements GASBCS - GASB Concepts GASBI - GASB Interpretations GASBTB - GASB Technical Bulletins GASBIG - GASB Implementation Guides |
NCGAS - NCGA Statements NCGAI - NCGA Interpretations AICPA SOP - AICPA Statements of Position AICPA ASLGU - AICPA Audit Guide (1974) BFC - Basis For Conclusions |