Pronouncements

Summaries / Status

Status of Statement No. 63
Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position


Status

Issued: June 2011

Effective date: For periods beginning after December 15, 2011

Affects:
  • Will amend NCGAS 1, ¶32, ¶42, ¶43, ¶46, ¶58, ¶139, ¶143, and ¶147
  • Will amend NCGAS 5, ¶5, and ¶6
  • Will amend GASBS 3, ¶81
  • Will amend GASBS 6, ¶23
  • Will amend GASBS 10, ¶26, ¶48, ¶49, ¶68, and ¶80
  • Will amend GASBS 14, ¶11, ¶29, ¶51, ¶58, ¶73, ¶74, ¶78, and ¶131
  • Will amend GASBS 17, ¶6
  • Will amend GASBS 23, ¶4
  • Will amend GASBS 25, ¶7, ¶13, ¶19, ¶20, ¶27–¶30, ¶32, ¶38, ¶44, and fn5
  • Will amend GASBS 27, ¶16
  • Will amend GASBS 28, fn3, fn6, and fn7
  • Will amend GASBS 31, ¶17–¶19
  • Will amend GASBS 33, ¶14, and ¶22
  • Will supersede GASBS 34, ¶32, ¶33, ¶36, and fn40, and will amend GASBS 34, ¶11–¶13, ¶16, ¶20, ¶30, ¶34, ¶35, ¶37, ¶38, ¶53, ¶54, ¶57, ¶58, ¶61, ¶62, ¶66, ¶69, ¶80, ¶82, ¶83, ¶85, ¶90–¶92, ¶97–¶101, ¶103, ¶104, ¶106, ¶108–¶110, ¶112, ¶115, ¶116, ¶121, ¶122, ¶125–¶127, ¶136, ¶138–¶140, fn13, fn23, fn24, fn43, fn39, and fn51
  • Will amend GASBS 37, ¶17, and ¶18
  • Will amend GASBS 38, ¶13
  • Will amend GASBS 40, ¶10, ¶12, and ¶13
  • Will amend GASBS 42, ¶1, and ¶17
  • Will amend GASBS 43, ¶1, ¶4, ¶5, ¶8, ¶17, ¶18, ¶25–¶28, ¶30, ¶36, ¶41, and ¶46
  • Will amend GASBS 44, ¶8–¶12, fn4, and fn5
  • Will amend GASBS 45, ¶3, ¶18, and fn6
  • Will amend GASBS 46, ¶1, ¶2, ¶5, and ¶6
  • Will amend GASBS 48, ¶11, and ¶12
  • Will amend GASBS 49, ¶23
  • Will amend GASBS 51, ¶6 and fn4
  • Will amend GASBS 53, ¶19, ¶20, ¶64, fn6, and fn7
  • Will amend GASBS 54, ¶7
  • Will amend GASBS 56, ¶8–11, and fn3
  • Will amend GASBS 61, ¶7, ¶9, and ¶12
  • Will amend GASBS 62, ¶29, ¶34, ¶44, ¶51, ¶52, ¶55, ¶59–¶62, ¶75–¶81, ¶85, ¶87, ¶89, ¶108, ¶110, ¶123, ¶131, ¶162, ¶187, ¶209, ¶224, ¶226, ¶227, ¶339, ¶409, ¶428, ¶430, ¶432, ¶448, ¶485, ¶493, ¶498, ¶501, fn2, fns23–25, fn28, fn30, fn33, fn35, fn37, fn42, fn44, fn48, fn51, fn57, fn66, fn75, fn76, fn79, fn81, fn82, fn95, fn163, fn165, fn200, fn202, fn205, fn210, fn215, fn227, fn230, and fn232
  • Will amend GASBI 1, ¶10
  • Will amend GASBI 3, fn1, and fn2
  • Will amend GASBTB 2006-1, ¶10 
Affected by: No other pronouncements

Primary Codification Section Reference: Will be codified throughout

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