Status of Statement No. 11

Summaries / Status

Status of Statement No. 11
Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements

 

Status

Issued: May 1990

Effective Date:
  • Deferred by GASB Statement 17 to periods beginning approximately two years after an implementation standard is issued (early application not permitted)
Affects:
  • If effective, would have superseded the measurement focus and basis of accounting—governmental funds aspects of several NCGA pronouncements, including NCGAS 1 (and related provisions of the 1974 ASLGU as amended), NCGAS 4, NCGAS 5, NCGAI 3, NCGAI 5, and NCGAI 8; also would have amended NCGAI 9
Affected by:
  • Paragraph 1, fn1, and fn2 superseded by GASBS 34, ¶69 and ¶78–¶85
  • Paragraphs 2–16 and fn3–fn6 superseded by GASBS 34, ¶78–¶85
  • Footnote 7 amended by GASBS 14, ¶19 and ¶44; superseded by GASBS 35, ¶5
  • Paragraphs 17–32 and fn8 superseded by GASBS 34, ¶78–¶85
  • Footnote 9 superseded by GASBS 15, ¶4
  • Paragraphs 33–39 and fn10 superseded by GASBS 34, ¶78–¶85
  • Paragraphs 40–61 and fn11–fn17 superseded by GASBS 33, ¶7–¶30
  • Paragraphs 62 and 63 superseded by GASBS 34, ¶78–¶85
  • Paragraph 64 superseded by GASBS 31, ¶6
  • Footnotes 18–20 superseded by GASBS 33, ¶7–¶30
  • Paragraphs 65–67 superseded by GASBS 31, ¶6
  • Paragraphs 68–76, fn21, and fn24 superseded by GASBS 34, ¶78–¶85
  • Paragraphs 77–80 and fn25–fn28 superseded by GASBS 16, ¶6–¶11 and ¶13
  • Paragraphs 81–98 and fn29–fn38 superseded by GASBS 34, ¶78–¶85
  • Paragraph 99 superseded by GASBS 34, ¶69
  • Paragraph 100 superseded by GASBS 17, ¶5
  • Paragraph 260 superseded by GASBS 34, ¶69 and ¶78–¶85
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