Status of Statement No. 64

Statement No. 64
Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53


Status

Issued: June 2011

Effective date:

  • For periods beginning after June 15, 2011
Affects:

  • Amends GASBS 53, ¶22 and ¶82
Affected by: No other pronouncements

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

STANDARDS & GUIDANCE

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