Status of Statement No. 64

Summaries / Status

Status of Statement No. 64
Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53


Issued: June 2011

Effective date:
  • For periods beginning after June 15, 2011
  • Amends GASBS 53, ¶22 and ¶82
Affected by: No other pronouncements

Primary Codification Section Reference: D40

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