Summaries / Status
Status of Statement No. 64
Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53
Status
Issued: June 2011
- For periods beginning after June 15, 2011
- Amends GASBS 53, ¶22 and ¶82
Primary Codification Section Reference: D40
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 |