Technical Issues
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: No other pronouncements
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 |
Additional Details
Section Pages