Status of Implementation Guide No. 9

Summaries / Status

Guide to Implementation of GASB Statement 9 on Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Activities That Use Proprietary Fund Accounting


Status

Issued: June 1992

Affected by:
  • Superseded by GASBIG 2015-1
  • Question 1 amended 2003; deleted 2012
  • Question 2 amended 2003 and 2012
  • Question 3 amended 2003
  • Questions 4–6 deleted 2003
  • Question 7 amended 2003 and 2012
  • Question 9 deleted 2012
  • Question 10 amended 2013
  • Question 19 amended 2003
  • Question 20 amended 2004
  • Question 21 amended 2004 and 2012
  • Question 27 amended 2012
  • Question 28 amended 2012 and 2013
  • Question 32 amended 2003
  • Question 37 amended 2012 and 2013
  • Question 42 amended 2003
  • Question 49 amended 2003, 2007, and 2008
  • Question 50 amended 2012
  • Questions 54–55 amended 2003
  • Question 57 amended 2003
  • Question 61 deleted 2003
  • Question 64 amended 2012
  • Question 65 amended 2003
  • Questions 67–68 amended 2003
  • Question 69 amended 2012
  • Question 70 amended 2003 and 2013
  • Question 71 amended 2013
  • Question 72 deleted 2003
  • Question 73 amended 2004 and 2012
  • Question 74 amended 2012
  • Question 75 deleted 2003