Status of Statement No. 63

Statement No. 63
Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position


Status

Issued: June 2011

Effective date:

  • For periods beginning after December 15, 2011
Affects:

  • Amends NCGAS 1, ¶32, ¶42, ¶43, ¶46, ¶58, ¶139, ¶143, and ¶147
  • Amends NCGAS 5, ¶5 and ¶6
  • Amends GASBS 3, ¶81
  • Amends GASBS 6, ¶23
  • Amends GASBS 10, ¶26, ¶48, ¶49, ¶68, and ¶80
  • Amends GASBS 14, ¶11, ¶29, ¶51, ¶58, ¶73, ¶74, ¶78, and ¶131
  • Amends GASBS 17, ¶6
  • Amends GASBS 23, ¶4
  • Amends GASBS 25, ¶7, ¶13, ¶19, ¶20, ¶27–¶30, ¶32, ¶38, ¶44, and fn5
  • Amends GASBS 27, ¶16
  • Amends GASBS 28, fn3, fn6, and fn7
  • Amends GASBS 31, ¶17–¶19
  • Amends GASBS 33, ¶14 and ¶22
  • Supersedes GASBS 34, ¶32, ¶33, ¶36, and fn40
  • Amends GASBS 34, ¶11–¶13, ¶16, ¶20, ¶30, ¶34, ¶35, ¶37, ¶38, ¶53, ¶54, ¶57, ¶58, ¶61, ¶62, ¶66, ¶69, ¶80, ¶82, ¶83, ¶85, ¶90–¶92, ¶97–¶101, ¶103, ¶104, ¶106, ¶108–¶110, ¶112, ¶115, ¶116, ¶121, ¶122, ¶125 –¶127, ¶136, ¶138–¶140, ¶148, fn13, fn23, fn24, fn43, fn39, and fn51
  • Amends GASBS 37, ¶17 and ¶18
  • Amends GASBS 38, ¶13
  • Amends GASBS 40, ¶10, ¶12, and ¶13
  • Amends GASBS 42, ¶1 and ¶17
  • Amends GASBS 43, ¶1, ¶4, ¶5, ¶8, ¶17, ¶18, ¶25–¶28, ¶30, ¶36, ¶41, and ¶46
  • Amends GASBS 44, ¶8–¶12, fn4, and fn5
  • Amends GASBS 45, ¶3, ¶18, and fn6
  • Amends GASBS 46, ¶1, ¶2, ¶5, and ¶6
  • Amends GASBS 48, ¶11 and ¶12
  • Amends GASBS 49, ¶23
  • Amends GASBS 51, ¶6 and fn4
  • Amends GASBS 53, ¶19, ¶20, ¶23–¶25, ¶64, ¶82, fn6, and fn7
  • Amends GASBS 54, ¶7
  • Amends GASBS 56, ¶8–¶11 and fn3
  • Amends GASBS 60, ¶19
  • Amends GASBS 61, ¶7, ¶9, ¶12, and ¶13
  • Amends GASBS 62, ¶29, ¶34, ¶44, ¶51, ¶52, ¶55, ¶59–¶62, ¶75–¶81, ¶85, ¶87, ¶89, ¶108, ¶110, ¶123, ¶131, ¶162, ¶187, ¶209, ¶224, ¶226, ¶227, ¶339, ¶409, ¶428, ¶430, ¶432, ¶448, ¶485, ¶493, ¶498, ¶501, ¶502, fn2, fn23–fn25, fn28, fn30, fn33, fn35, fn37, fn42, fn44, fn48, fn51, fn57, fn66, fn75, fn76, fn79, fn81, fn82, fn95, fn163, fn165, fn200, fn202, fn205, fn210, fn215, fn227, fn230, and fn232
  • Amends GASBI 1, ¶10
  • Amends GASBI 3, fn1 and fn2
  • Amends GASBTB 2006-1, ¶10
Affected by: No other pronouncements

Other Interpretive Literature:

  • GASBIG 2015-1
  • GASBIG 2016-1
  • GASBIG 2017-1
Primary Codification Section Reference: Throughout

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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