Pronouncements
Summaries / Status
Status of Statement No. 54
Fund Balance Reporting and Governmental Fund Type Definitions
Status
Issued: February 2009
- For periods beginning after June 15, 2010
- Will supersede NCGAS 1, Summary Statement of Principles No. 3, ¶26, ¶118, ¶120, and ¶121
- Will amend NCGAS 1, ¶30, ¶91, and ¶119
- Will supersede NCGAI 3, ¶10
- Will amend NCGAI 3, ¶11
- Will amend NCGAI 6, ¶4 and ¶5
- Will amend GASBS 14, ¶78
- Will supersede GASBS 25, fn15
- Will supersede GASBS 33, fn13
- Will amend GASBS 33, fn9
- Will supersede GASBS 34, ¶84
- Will amend GASBS 34, ¶37, ¶64, ¶65, fn24, and fn38
- Will supersede GASBS 43, fn11
- Will amend GASBS 44, ¶12
- Will supersede GASBI 4, fn3 and fn6
- Will amend GASBI 4, ¶4 and ¶7
- Will amend GASBI 6, ¶16
Primary Codification Section Reference: Will be codified in 1300 and 1800
Abbreviations for Accounting Pronouncements
| GASBS - GASB Statements GASBCS - GASB Concepts GASBI - GASB Interpretations GASBTB - GASB Technical Bulletins BFC - Basis For Conclusions |
NCGAS - NCGA Statements NCGAI - NCGA Interpretations SOP - AICPA Statements of Position ASLGU - AICPA Audit Guide GASB Q&A - GASB Implementation Guides |