Status of Statement No. 8

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
Affects: No other pronouncements

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  • Superseded by GASBS 35, ¶5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
Primary Codification Section Reference: None

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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