Status of Statement No. 46

Summaries / Status

Status of Statement No. 46
Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34


Status


Issued: December 2004

Effective Date:

    For periods beginning after June 15, 2005. Earlier application is encouraged.

Affects:

  • Amends GASBS 34, ¶54
     
Affected by:

  • Paragraph 1 amended by GASBS 63, ¶8
  • Paragraph 2 amended by GASBS 63, ¶8
  • Paragraph 5 amended by GASBS 63, ¶8
  • Paragraph 6 amended by GASBS 63, ¶8

Primary Codification Section References: 1800, 2200
 


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