Status of Statement No. 44

Summaries / Status

Status of Statement No. 44
Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1


Status

Issued: May 2004 

Effective Date:

    Statistical sections prepared for periods beginning after June 15, 2005

Affects:

  • Supersedes NCGAS 1, ¶160 and ¶161; and GASBS 6, ¶25
  • Amends GASBS 30, ¶7

Affected by:

  • Paragraph 8 amended by GASBS 63, ¶8
  • Footnote 4 amended by GASBS 63, ¶8; will be amended by GASBS 67, ¶14
  • Paragraph 9 amended by GASBS 63, ¶8
  • Paragraph 10 amended by GASBS 63, ¶8
  • Paragraph 11 amended by GASBS 63, ¶8
  • Paragraph 12 amended by GASBS 54, ¶5 and GASBS 63, ¶8
  • Footnote 5 amended by GASBS 63, ¶8

Other Interpretive Literature:

  • GASBQ&A 44
  • GASB Comprehensive Implementation Guide
Primary Codification Section Reference: 2800


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