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 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, and 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
• 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

• Paragraph 3 will be amended by GASBS 87, ¶20 and ¶30 and GASBS 89, ¶4
• Paragraphs 5–22 will be superseded by GASBS 89, ¶4
• Footnote 1 amended by GASBS 65, ¶15; will be superseded by GASBS 89, ¶4
• Footnote 2 amended by GASBS 63, ¶8; will be superseded by GASBS 89, ¶4
• Footnotes 3–7 will be superseded by GASBS 89, ¶4
• Paragraph 29 amended by GASBS 63, ¶8
• Paragraph 30 amended by GASBS 65, ¶31
• Paragraph 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
• Paragraph 44 amended by GASBS 63, ¶8
• Footnote 23 amended by GASBS 63, ¶8
• Paragraph 51 amended by GASBS 63, ¶8
• Paragraph 52 amended by GASBS 63, ¶8
• Footnote 24 amended by GASBS 63, ¶8
• Footnote 25 amended by GASBS 63, ¶8
• Paragraph 55 amended by GASBS 63, ¶8
• Footnote 28 amended by GASBS 63, ¶8
• Paragraph 59 amended by GASBS 63, ¶8
• Footnote 30 amended by GASBS 63, ¶8
• Paragraph 60 amended by GASBS 63, ¶8
• Paragraph 61 amended by GASBS 63, ¶8
• Footnote 33 amended by GASBS 63, ¶8
• Paragraph 62 amended by GASBS 63, ¶8
• Paragraph 64 amended by GASBS 76, ¶4
• Paragraph 69 amended by GASBS 65, ¶31
• Paragraph 70 amended by GASBS 65, ¶31
• Paragraph 74 amended by GASBS 65, ¶31 and GASBS 76, ¶4
• Paragraph 75 amended by GASBS 63, ¶8
• Paragraph 76 amended by GASBS 63, ¶8
• Paragraph 77 amended by GASBS 63, ¶8
• Footnote 35 amended by GASBS 63, ¶8
• Paragraph 78 amended by GASBS 63, ¶8
• Paragraph 79 amended by GASBS 63, ¶8
• Paragraph 80 amended by GASBS 63, ¶8
• Paragraph 81 amended by GASBS 63, ¶8
• Paragraph 82 amended by GASBS 76, ¶4
• Paragraph 85 amended by GASBS 63, ¶8
• Paragraph 87 amended by GASBS 63, ¶8
• Paragraph 89 amended by GASBS 63, ¶8
• Footnote 37 amended by GASBS 63, ¶8
• Footnote 38 amended by GASBS 70, ¶4
• Paragraph 98 amended by GASBS 70, ¶4
• Paragraph 99 amended by GASBS 70, ¶4
• Paragraph 108 amended by GASBS 63, ¶8
• Footnote 42 amended by GASBS 63, ¶8
• Paragraph 109 amended by GASBS 70, ¶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 amended by GASBS 63, ¶8
• Footnote 44 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 amended by GASBS 63, ¶8
• Footnote 51 amended by GASBS 63, ¶8
• Paragraph 135 will be amended by GASBS 87, ¶3–¶8 and ¶10–¶91
• 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
• Footnote 66 amended by GASBS 63, ¶8
• Paragraph 162 amended by GASBS 63, ¶8
• Paragraph 187 amended by GASBS 63, ¶8 and GASBS 65, ¶15
• Footnote 75 amended by GASBS 63, ¶8
• Footnote 76 amended by GASBS 63, ¶8
• Footnote 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
• Footnote 81 amended by GASBS 63, ¶8
• Footnote 82 amended by GASBS 63, ¶8
• Paragraphs 211–218 will be superseded by GASBS 87, ¶3
• Footnotes 85–94 will be superseded by GASBS 87, ¶3
• Footnote 95 amended by GASBS 63, ¶8; will be superseded by GASBS 87, ¶3
• Paragraphs 219 and 220 will be superseded by GASBS 87, ¶3
• Footnotes 96 and 97 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 superceded 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
• Footnotes 99–105 will be superseded by GASBS 87, ¶3
• Paragraph 225 will be supserseded 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 will be superseded by GASBS 87, ¶3
• Footnotes 109–111 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
• Paragraph 243–271 will be superseded by GASBS 87, ¶3
• Footnotes 114–141 will be superseded by GASBS 87, ¶3
• Paragraph 320 will be amended by GASBS 87, ¶82–¶86
• Paragraph 323 amended by GASBS 65, ¶31
• Footnote 163 amended by GASBS 63, ¶8
• Paragraph 339 amended by GASBS 63, ¶8
• Paragraph 351 will be amended by GASBS 87, ¶20 and ¶40
• Paragraph 368 will be amended by GASBS 87, ¶40
• Paragraph 369 will be amended by GASBS 87, ¶40
• Paragraph 370 will be amended by GASBS 87, ¶53 and ¶54
• Paragraph 373 amended by GASBS 72, ¶5
• Footnote 165 amended by GASBS 63, ¶8
• 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
• Paragraph 416 amended by GASBS 65, ¶20
• Paragraph 417 amended by GASBS 65, ¶20
• Footnote 202 amended by GASBS 63, ¶8
• Paragraph 419 amended by GASBS 65, ¶20
• Paragraph 424 amended by GASBS 72, ¶64
• Paragraph 425 amended by GASBS 72, ¶64
• Paragraph 428 amended by GASBS 63, ¶8 and GASBS 85, ¶6
• Paragraph 429 amended by GASBS 65, ¶20
• Paragraph 430 amended by GASBS 63, ¶8
• Paragraph 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
• Paragraph 438 amended by GASBS 65, ¶22
• Paragraph 439 amended by GASBS 65, ¶22
• Paragraph 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 GSBS 66, ¶5
• Footnote 210 amended by GASBS 63, ¶8
• Paragraph 444 superseded by GASBS 65, ¶26
• Paragraph 445 superseded by GASBS 65, ¶26
• Footnote 211 superseded by GASBS 65, ¶26
• Footnote 212 superseded by GASBS 65, ¶26
• Paragraph 446 superseded by GASBS 65, ¶26
• Paragraph 447 superseded by GASBS 65, ¶26
• Footnote 213 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 superseded by GASBS 66, ¶6
• Footnote 218 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
• Paragraph 485 amended by GASBS 63, ¶8; will be amended by GASBS 89, ¶4
• Footnote 227 amended by GASBS 63, ¶8
• Paragraph 493 amended by GASBS 63, ¶8
• Paragraph 498 amended by GASBS 63, ¶8
• Footnote 230 amended by GASBS 63, ¶8
• Paragraph 501 amended by GASBS 63, ¶8
• Paragraph 502 amended by GASBS 63, ¶8
• Footnote 232 amended by GASBS 63, ¶8 

• GASBIG 2015-1
• GASBIG 2016-1
• GASBIG 2018-1

Abbreviations for Accounting Pronouncements