Status of Statement No. 55

Summaries / Status

Status of Statement No. 55
The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments


Status

Issued: March 2009

Effective Date:
  • On issuance
Affects:
  • No other pronouncements
Affected by:
  • Superseded by GASBS 76, ¶2–¶8
  • Paragraph 6 amended by GASBS 62, ¶4
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