Status of Statement No. 55

Summaries / Status

Status of Statement No. 55
The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments


Status


Issued: March 2009

Effective Date:

    On issuance
Affects:

  • No other pronouncements
Affected by:

  • Paragraph 6 amended by GASBS 62, ¶4

Primary Codification Section Reference: 1000


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