Summaries / Status
Status of 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
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 |