Status of Technical Bulletin No. 2004-1

Status of Technical Bulletin No. 2004-1

Tobacco Settlement Recognition and Financial Reporting Entity Issues

Status

Issued: April 2004

Effective Date: June 15, 2004

Affects: Provides guidance on GASBS 14, ¶16, ¶21–¶37, and ¶53

Affected by: Paragraphs 16–23 and footnote 4 superseded by GASBS 48, ¶4

Primary Codification Section References: 2100, 2600, T50

References

GASB Statement No. 14, The Financial Reporting Entity


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