Summaries / Status
Status of Statement No. 53
Accounting and Financial Reporting for Derivative Instruments
Status
Issued: June 2008
Effective Date:
For periods beginning after June 15, 2009
Affects:
- Will supersede GASBTB 2003-1
- Will amend GASBS 7, ¶11
- Will amend GASBS 23, fn4
- Will amend GASBS 25, ¶24
- Will amend GASBS 31, ¶2, ¶7, and ¶11
- Will amend GASBS 40, ¶7, ¶11, and ¶16
- Will amend GASBS 43, ¶22
Affected by: No other pronouncements
Primary Codification Section Reference: Will be codified in D40
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 |