Status of Statement No. 39

Summaries / Status

Status of Statement No. 39
Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14



Issued: May 2002

Effective Date: For periods beginning after June 15, 2003

Affects: Amends GASBS 14, ¶41 and ¶42

Affected by: No other pronouncements

Other Interpretive Literature:

    GASB Implementation Guide 2015-1
Primary Codification Section Reference: 2100

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides