Status of Statement No. 58

Statement No. 58
Accounting and Financial Reporting for Chapter 9 Bankruptcies


Status

Issued: December 2009

Effective date:

  • For periods beginning after June 15, 2009
Affects: No other pronouncements

Affected by:

  • Paragraph 6 amended by GASBS 65, ¶15
  • Paragraph 8 amended by GASBS 87, ¶73, ¶74, and ¶78
Primary Codification Section Reference: Bn5


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
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