STATUS OF INTERPRETATION NO. 2

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:

  • Superseded by GASBS 91, ¶6 and ¶24–¶26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: None

Primary Codification Section Reference: None

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

STANDARDS & GUIDANCE

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