Status of Statement No. 69

Statement No. 69
Government Combinations and Disposals of Government Operations


Status

Issued: January 2013

Effective date:

  • For government combinations and disposals of government operations occurring in financial reporting periods beginning after December 15, 2013
Affects:

  • Amends GASBS 51, ¶3
  • Amends GASBS 62, ¶209
Affected by:

  • Footnote 1 amended by GASBS 76, ¶4–¶8
  • Paragraphs 35 and 36 amended by GASBS 92, ¶13
  • Paragraph 43 will be amended by GASBS 100, ¶9
  • Footnote 5 will be amended by GASBS 100, ¶9 and ¶10
Other Interpretive Literature: GASBIG 2015-1

Primary Codification Section Reference: Co10

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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