Status of Technical Bulletin No. 92-1

Status of Technical Bulletin No. 92-1

Display of Governmental College and University Compensated Absences Liabilities

Status

Issued: October 1992

Effective Date: On issuance

Affects: Provided guidance on GASBS 15, ¶4a

Affected by:
  • Superseded by GASBS 35, ¶5
  • Paragraph 1 and fn1 amended by GASBS 16

Primary Codification Section Reference: None


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