Status of Statement No. 52

Summaries / Status

Status of Statement No. 52
Land and Other Real Estate Held as Investments by Endowments


Status

Issued: November 2007

Effective Date:
  • For periods beginning after June 15, 2008
Affects:
  • Amends GASBS 31, ¶2
Affected by:
  • Paragraph 2 amended by GASBS 72, ¶2
Primary Codification Section Reference: I50
 

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position

AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions