Status of Statement No. 52

Summaries / Status

Status of Statement No. 52
Land and Other Real Estate Held as Investments by Endowments


Issued: November 2007

Effective Date:
    For periods beginning after June 15, 2008
  • Amends GASBS 31, ¶2
Affected by: No other pronouncements

Primary Codification Section Reference: I50

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