INTERPRETATION NO. 4
ACCOUNTING AND FINANCIAL REPORTING FOR CAPITALIZATION CONTRIBUTIONS TO PUBLIC ENTITY RISK POOLS—AN INTERPRETATION OF GASB STATEMENTS NO. 10 AND 14
Status
Issued: February 1996
Effective Date:
- Financial statements for periods beginning after June 15, 1996
- Amends GASBS 10, ¶19, ¶37, ¶69, and ¶74
- Amends GASBS 14, ¶79
- Paragraph 4 amended by GASBS 54, ¶6
- Footnote 3 superseded by GASBS 54, ¶6
- Paragraph 6 amended by GASBS 34, ¶6
- Paragraph 7 amended by GASBS 54, ¶6
- Footnote 6 superseded by GASBS 54, ¶6
- Paragraphs 8, 17, and fn7 superseded by GASBS 35, ¶5
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 |