Pronouncements

Summaries / Status

Status of Statement No. 11
Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements

Status

Issued: May 1990

Effective Date:

  • Deferred by GASB Statement 17 to periods beginning approximately two years after an implementation standard is issued (early application not permitted)
Affects:

  • If effective, would have superseded the measurement focus and basis of accounting—governmental funds aspects of several NCGA pronouncements, including NCGAS 1 (and related provisions of the 1974 ASLGU as amended), NCGAS 4, NCGAS 5, NCGAI 3, NCGAI 5, and NCGAI 8; also would have amended NCGAI 9
Affected by:

  • Paragraph 1 and footnotes 1 and 2 superseded by GASBS 34, ¶69 and ¶78–¶85
  • Paragraphs 2–39, 62, 63, 68–76, and 81–98 and footnotes 3–8, 10, 21–24, and 29–36 superseded by GASBS 34, ¶78–¶85
  • Footnote 7 amended by GASBS 14, ¶19 and ¶44 and superseded by GASBS 35, ¶5
  • Footnote 9 superseded by GASBS 15, ¶4
  • Paragraphs 40–61 and footnotes 11–20 superseded by GASBS 33, ¶7–¶30
  • Paragraphs 64–67 superseded by GASBS 31, ¶6
  • Paragraphs 77–80 and footnotes 25–28 superseded by GASBS 16, ¶6–¶11 and ¶13
  • Paragraph 99 superseded by GASBS 34, ¶69
  • Paragraph 100 superseded by GASBS 17, ¶5
  • Paragraph 260 superseded by GASBS 34, ¶69 and ¶78–¶85
Primary Codification Section References: 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