Pronouncements
Summaries / Status
Status of Statement No. 59
Financial Instruments Omnibus
Status
Issued: June 2010
Affects:
- Amends NCGAS 4, ¶9
- Amends GASBS 25, ¶24 and ¶44
- Supersedes GASBS 31, ¶12
- Amends GASBS 31, ¶22
- Amends GASBS 40, ¶15
- Amends GASBS 43, ¶22 and ¶46
- Amends GASBS 53, ¶13, ¶17, and ¶64
- Supersedes GASBS 53, ¶16
Affected by: No other pronouncements
Primary Codification Section Reference: D40 and 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 |