Status of Statement No. 65

Summaries / Status

Status of Statement No. 65
Items Previously Recognized as Assets and Liabilities


Status

Issued: March 2012

Effective date:
  • For periods beginning after December 15, 2012
Affects:
  • Amends NCGAS 1, ¶63, ¶66, and ¶119
  • Amends NCGAS 5, ¶15
  • Supersedes NCGAI 3, ¶4
  • Amends NCGAI 3, ¶7
  • Amends GASBS 6, ¶15 and ¶22
  • Amends GASBS 9, ¶32
  • Supersedes GASBS 10, ¶30
  • Amends GASBS 10, ¶29, ¶38, ¶45, ¶49, and ¶130
  • Amends GASBS 13, ¶9
  • Supersedes GASBS 23, fn5
  • Amends GASBS 23, ¶4, fn3, and fn4
  • Amends GASBS 24, ¶6
  • Amends GASBS 30, ¶4 and ¶5
  • Amends GASBS 33, ¶15, ¶16, ¶18, ¶19, and ¶21
  • Amends GASBS 34, ¶58, ¶61, ¶76, and ¶85
  • Amends GASBS 37, ¶15
  • Supersedes GASBS 48, fn4
  • Amends GASBS 48, ¶13–¶16
  • Amends GASBS 58, ¶6
  • Supersedes GASBS 62, ¶414, ¶444–¶447, fn206, fn211–fn213, fn216, and fn225
  • Amends GASBS 62, ¶30, ¶31, ¶69, ¶70, ¶74, ¶121, ¶137, ¶187, ¶221, ¶227, ¶242, ¶323, ¶404, ¶413, ¶416, ¶417, ¶419, ¶429, ¶433, ¶434, ¶437–¶440, ¶442, ¶443, ¶458, ¶467, ¶469, ¶482, fn1, fn58, fn112, fn113, and fn209
Affected by:
  • Paragraph 5 will be amended by GASBS 87, ¶3
  • Footnote 3 amended by GASBS 86, ¶9
  • Paragraph 7 will be superseded by GASBS 87
  • Paragraphs 16–18, fn6, and fn7 will be superseded by GASBS 87
Other Interpretive Literature:
  • GASBIG 2015-1
  • GASBIG 2016-1
Primary Codification Section Reference: Throughout
 

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