Status of Statement No. 52

Statement No. 52
Land and Other Real Estate Held as Investments by Endowments


Status

Issued: November 2007

Effective Date:

  • For periods beginning after June 15, 2008
Affects:

  • Amends GASBS 31, ¶2
Affected by:

  • Paragraph 2 amended by GASBS 72, ¶2
Primary Codification Section Reference: I50

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

STANDARDS & GUIDANCE

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