Statement No. 8
Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities
Status
Issued: January 1988
Effective Date:
- On issuance in January 1988
Affected by:
- Superseded by GASBS 35, ¶5
- Paragraph 10 amended by GASBS 34, ¶21, ¶22, ¶29, ¶92, ¶107, and ¶134–¶141
- Paragraph 11 amended by GASBS 29, ¶6 and GASBS 34, ¶21, ¶22, ¶29, ¶92, ¶107, and ¶134–¶141
- Footnote 3 amended by GASBS 34, ¶21, ¶22, ¶29, ¶92, ¶107, and ¶134–¶141
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 |