Status of Concepts Statement No. 4

Summaries / Status

Status of Concepts Statement No. 4
Elements of Financial Statements


Issued: June 2007

Effective Date: None stated


  • Amends GASBCS 3, ¶31

Affected by:

  • No other pronouncements

Primary Codification Section Reference: Appendix B

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides