Statement No. 65
Items Previously Recognized as Assets and Liabilities

Status

Issued: March 2012

Effective date:

• For periods beginning after December 15, 2012

Affects:

• Amends NCGAS 1, ¶63, ¶66, and ¶119
• Amends NCGAS 5, ¶15
• Supersedes NCGAI 3, ¶4
• Amends NCGAI 3, ¶7
• Amends GASBS 6, ¶15 and ¶22
• Amends GASBS 9, ¶32
• Supersedes GASBS 10, ¶30
• Amends GASBS 10, ¶29, ¶38, ¶45, ¶49, and ¶130
• Amends GASBS 13, ¶9
• Supersedes GASBS 23, fn5
• Amends GASBS 23, ¶4, fn3, and fn4
• Amends GASBS 24, ¶6
• Amends GASBS 30, ¶4 and ¶5
• Amends GASBS 33, ¶15, ¶16, ¶18, ¶19, and ¶21
• Amends GASBS 34, ¶58, ¶61, ¶76, and ¶85
• Amends GASBS 37, ¶15
• Supersedes GASBS 48, fn4
• Amends GASBS 48, ¶13–¶16
• Amends GASBS 58, ¶6
• Supersedes GASBS 62, ¶414, ¶444–¶447, fn206, fn211–fn213, fn216, and fn225
• Amends GASBS 62, ¶30, ¶31, ¶69, ¶70, ¶74, ¶121, ¶137, ¶187, ¶221, ¶227, ¶242, ¶323, ¶404, ¶413, ¶416, ¶417, ¶419, ¶429, ¶433, ¶434, ¶437–¶440, ¶442, ¶443, ¶458, ¶467, ¶469, ¶482, fn1, fn58, fn112, fn113, and fn209

Affected by:

• Paragraph 5 amended by GASBS 87, ¶3
• Footnote 3 amended by GASBS 86, ¶9
• Paragraph 7 superseded by GASBS 87, ¶3
• Paragraphs 16–18 and fn6 and fn7 superseded by GASBS 87, ¶3

Other Interpretive Literature:

• GASBIG 2015-1
• GASBIG 2016-1

Primary Codification Section Reference: Throughout
 

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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