Pronouncements
Status of Technical Bulletin No. 2004-1
Tobacco Settlement Recognition and Financial Reporting Entity IssuesStatus
Issued: April 2004Effective 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Affected by: Paragraphs 16–23 and footnote 4 superseded by GASBS 48, ¶4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
GASB Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments
FASB Statement No. 141, Business Combinations
APB Opinion No. 16, Business Combinations
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 |