Pronouncements
Summaries / Status
Status of Statement No. 30
Risk Financing Omnibus—an amendment of GASB Statement No. 10
Status
Issued: February 1996
Effective Date: For periods beginning after June 15, 1996
Affects:
- Supersedes GASBS 10, ¶35, ¶36, ¶50, and ¶57
- Amends GASBS 10, ¶49 and ¶77
Affected by:
- Paragraphs 4 and 5 will be amended by GASBS 65, ¶20
- Paragraph 7 amended by GASBS 44, ¶2 and ¶6
Other Interpretive Literature:
GASB Comprehensive Implementation Guide
Primary Codification Section References: C50, Po20
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 |