Summaries / Status
Status of Statement No. 51
Accounting and Reporting for Intangible Assets
Status
Issued: June 2007
Effective Date:
- For periods beginning after June 15, 2009
Affects:
- Amends GASBS 34, ¶19 and ¶21
- Amends GASBS 42, ¶9e, ¶16, and ¶18
Affected by:
- Paragraph 3 amended by GASBS 69, ¶39; GASBS 72, ¶64; GASBS 87, ¶3 and ¶20; GASBS 94, ¶37–¶39; and GASBS 96, ¶15
- Paragraph 6 and fn4 amended by GASBS 63, ¶8
Other Interpretive Literature:
- GASBIG 2015-1
- GASBIG 2016-1
- GASBIG 2017-1
Primary Codification Section Reference: 1400
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 |