Status of Statement No. 58

Summaries / Status

Status of Statement No. 58
Accounting and Financial Reporting for Chapter 9 Bankruptcies


Status

Issued: December 2009

Effective date:
  • For periods beginning after June 15, 2009
Affects: No other pronouncements

Affected by:
  • Paragraph 6 amended by GASBS 65, ¶15
  • Paragraph 8 will be amended by GASBS 87, ¶73, ¶74, and ¶78
Primary Codification Section Reference: Bn5
 

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