Status of Statement No. 76

Summaries / Status

Status of Statement No. 76
The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments


Status


Issued: June 2015

Effective date:

For reporting periods beginning after June 15, 2015

Affects:
  • Supersedes GASBS 55
  • Amends GASBS 62, ¶64, ¶74, and ¶82
Affected by:  No other pronouncements

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