Pronouncements
Summaries / Status
Status of Statement No. 8
Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities
Status
Issued: January 1988
Effective Date: On issuance in January 1988
Affects: No other pronouncements
Affected by:
- Superseded by GASBS 35, ¶5
- Paragraphs 10 and 11 and footnote 3 amended by GASBS 34, ¶21, ¶22, ¶29, ¶92, ¶107, and ¶134–¶141
- Paragraph 11 amended by GASBS 29, ¶6
Primary Codification Section References: None
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 |