Summary of Statement No. 99
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93 (Issued 9/88)
Summary
This Statement amends FASB Statement No. 93, Recognition of Depreciation by Not-for-Profit Organizations. It defers the effective date of Statement 93 to fiscal years beginning on or after January 1, 1990.
STANDARDS
- Accounting Standards Codification
- Accounting Standards Updates
- Concepts Statements
- Pre-Codification Standards
- Standards Issued
- Standards Issued in 2013
- Standards Issued in 2012
- Standards Issued in 2011
- Standards Issued in 2010
- Standards Issued in 2009
- Standards Issued in 2008
- Standards Issued in 2007
- Standards Issued in 2006
- Standards Issued in 2005
- Effective Dates of Recent FASB Pronouncements