Status of Statement No. 39

Statement No. 39
Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14


Status

Issued: May 2002

Effective Date:

  • For periods beginning after June 15, 2003
Affects:

  • Amends GASBS 14, ¶41 and ¶42
Affected by: No other pronouncements

Other Interpretive Literature:

  • GASBIG 2015-1
Primary Codification Section Reference: 2100

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

STANDARDS & GUIDANCE

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