Status of Statement No. 69

Summaries / Status

Status of Statement No. 69
Government Combinations and Disposals of Government Operations


Status

Issued: January 2013

Effective date:
 
For government combinations and disposals of government operations occurring in financial reporting periods beginning after December 15, 2013

Affects:
  • Amends GASBS 51, ¶3
  • Amends GASBS 62, ¶209
     
Affected by: Footnote 1 amended by GASBS 76, ¶4–¶8

Other Interpretive Literature: GASB Implementation Guide 2015-1
                                                    
Primary Codification Section Reference: Co10
 

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