Status of Interpretation No. 4

Summaries / Status

Status of Interpretation No. 4
Accounting and Financial Reporting for Capitalization Contributions to Public Entity Risk Pools—an interpretation of GASB Statements No. 10 and 14


Status

Issued: February 1996

Effective Date:
Financial statements for periods beginning after June 15, 1996

Affects:
  • Amends GASBS 10, ¶19, ¶37, ¶69, and ¶74
  • Amends GASBS 14, ¶79
Affected by:
  • Paragraph 4 amended by GASBS 54, ¶6
  • Footnote 3 superseded by GASBS 54, ¶6
  • Paragraph 6 amended by GASBS 34, ¶6
  • Paragraph 7 amended by GASBS 54, ¶6
  • Footnote 6 superseded by GASBS 54, ¶6
  • Paragraphs 8, 17, and fn7 superseded by GASBS 35, ¶5
Primary Codification Section References: C50, Po20
 


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