Summaries / Status
STATUS OF INTERPRETATION NO. 2
DISCLOSURE OF CONDUIT DEBT OBLIGATIONS—AN INTERPRETATION OF NCGA STATEMENT 1
Status
Issued: August 1995
Effective Date:
Financial statements for periods beginning after December 15, 1995
Affects: Amends NCGAS 1, ¶158
Affected by:
- Will be superseded by GASBS 91, ¶6 and ¶24–¶26
- Paragraph 3 amended by GASBS 34, ¶13, ¶91, and ¶106
- Paragraph 4 amended by GASBS 34, ¶6
Other Interpretive Literature: GASBIG 2015-1
Primary Codification Section Reference: C65
Abbreviations for Accounting Pronouncements
| GASBS - GASB Statements
GASBCS - GASB Concepts GASBI - GASB Interpretations GASBTB - GASB Technical Bulletins GASBIG - GASB Implementation Guides |
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations AICPA SOP - AICPA Statements of Position AICPA ASLGU - AICPA Audit Guide (1974) BFC - Basis For Conclusions |