Status of Concepts Statement No. 5

Summaries / Status

Status of Concepts Statement No. 5
Service Efforts and Accomplishments Reporting—an amendment of GASB Concepts Statement No. 2


Status

Issued: November 2008

Effective Date: None stated

Affects:

  • Supersedes GASBCS 2, ¶2, ¶6, ¶7, and ¶69–¶79
  • Amends GASBCS 2, ¶1, ¶3–¶5, ¶8, ¶9, ¶14, ¶16, ¶17, ¶19, ¶24, ¶25, ¶30, ¶32, ¶37, ¶38, ¶47, ¶49–¶68, and fn21

Affected by:

  • No other pronouncements

Primary Codification Section Reference: Appendix B

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