GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets

• IRM No 51.1: Overview of Statement No. 51 and the University's Approach for Implementation (Issued: August 1, 2008)
  • Addendum to IRM No 51.1: June 30, 2009 Update to the University's Approach for Implementation of GASB Statement No. 51 (Issued: February 9, 2010)
• IRM No 51.2: Intangible Assets-Software Issues (Updated: February 9, 2010)
  • The February 9, 2010 update includes minor wording changes to the table on page 8.
• IRM No 51.3: Intangible Assets-Copyright, Patent and Trademark Issues (Issued: August 1, 2008)
• IRM 51.1 Excel Worksheets
  • Attachment 4: Template for Identification of Intangible Assets at June 30, 2008
  • Attachment 5: Template for Identification of Intangible Assets Transactions in FY 2008-2009