Status of Statement No. 51

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

STANDARDS & GUIDANCE

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