Summaries / Status

Status of Statement No. 19
Governmental College and University Omnibus Statement—an amendment of GASB Statements No. 10 and 15


Status

Issued: September 1993

Effective Date:

  • Pell grants—financial statements for periods beginning after June 15, 1993
  • Risk financing activities—financial statements for periods beginning after June 15, 1994
Affects:
  • Amended GASBS 10, ¶64
  • Amended GASBS 15, ¶4
Affected by: Superseded by GASBS 35, ¶5

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

Additional Details