Pronouncements
Summaries / Status
Status of Statement No. 39
Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14
Status
Issued: May 2002
Effective Date: For periods beginning after June 15, 2003
Affects: Amends GASBS 14, ¶41 and ¶42
Affected by: No other pronouncements
Other Interpretive Literature:
- GASB Comprehensive Implementation Guide
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 |