Status of Statement No. 46

Summaries / Status

Status of Statement No. 46
Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34


Status

Issued: December 2004

Effective Date:

  • For periods beginning after June 15, 2005. Earlier application is encouraged.
Affects:
  • Amends GASBS 34, ¶34
Affected by:
  • Paragraphs 1, 2, 5, and 6 amended by GASBS 63, ¶8

Primary Codification Section References: 1800, 2200
 


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