Status of Statement No. 59

Statement No. 59
Financial Instruments Omnibus


Status

Issued: June 2010

Effective date:

  • For periods beginning after June 15, 2010
Affects:

  • Amends NCGAS 4, ¶9
  • Amends GASBS 25, ¶24 and ¶44
  • Supersedes GASBS 31, ¶12
  • Amends GASBS 31, ¶22
  • Amends GASBS 40, ¶15
  • Amends GASBS 43, ¶22 and ¶46
  • Supersedes GASBS 53, ¶16
  • Amends GASBS 53, ¶13, ¶17, and ¶64
Affected by:

  • Paragraph 4 amended by GASBS 72, ¶5 and ¶64–¶75; GASBS 73, ¶115 and ¶116; and GASBS 74, ¶6 and ¶25
  • Paragraph 5 amended by GASBS 79, ¶4
Primary Codification Section References: D40, 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
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