Status of Technical Bulletin No. 94-1

Status of Technical Bulletin No. 94-1

Disclosures about Derivatives and Similar Debt and Investment Transactions

Status

Issued: December 1994

Effective Date: December 15, 1994

Affects: Provided guidance on NCGAS 1, ¶158 and NCGAI 6, ¶4–¶6

Affected by:
  • Superseded by GASBTB 2003-1
  • Paragraph 3 amended by GASBS 34, ¶13, ¶91, and ¶106
  • Footnote 5 amended by GASBS 34, ¶69

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