Status of Technical Bulletin No. 2003-1

Status of Technical Bulletin No. 2003-1

Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets


Issued: June 2003

Effective Date: Financial statements issued after June 15, 2003

Affects: Superseded GASBTB 94-1

Provided guidance on NCGAS 1, ¶158 and NCGAI 6, ¶4–¶6

Affected by: Superseded by GASBS 53, ¶68–¶79

Primary Codification Section Reference: None

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