Status of Statement No. 56

Summaries / Status

Status of Statement No. 56
Codification of the Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards


Status

Issued: March 2009

Effective Date:
  • On issuance
Affects:
  • Amends NCGAS 5, ¶26
Affected by:
  • Footnote 1 superseded by GASBS 62, ¶55 and ¶56
  • Paragraphs 8–11 and fn3 amended by GASBS 63, ¶8
Other Interpretive Literature:
  • GASBIG 2017-1
Primary Codification Section Reference: 2250
 

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