Pronouncements
Summaries / Status
Status of Statement No. 48
Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
Status
Issued: September 2006
Effective Date:
For periods beginning after December 15, 2006
- Amends GASBS 34, ¶58, ¶61, and ¶100
- Supersedes GASBTB 2004-1, ¶16–¶23
Affected by:
- Paragraph 11 will be amended by GASBS 63
- Paragraph 12 will be amended by GASBS 63
- Paragraph 13 will be amended by GASBS 65, ¶31
- Paragraph 14 will be amended by GASBS 65, ¶12
- Paragraph 15 will be amended by GASBS 65, ¶13
- Footnote 4 will be superseded by GASBS 65, ¶4
- Paragraph 16 will be amended by GASBS 65, ¶31
Other Interpretive Literature:
- GASB Comprehensive Implementation Guide
Primary Codification Section Reference: S20
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 |