Status of Statement No. 29

Statement No. 29
The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities


Status

Issued: August 1995

Effective Date:

  • For periods beginning after December 15, 1994 (earlier application encouraged; however, the modification of the AICPA Not-for-Profit model for certain GASB pronouncements is effective for entities that previously have not applied those pronouncements for periods beginning after December 15, 1995)
Affects:

  • Amends GASBS 4, ¶10
  • Amends GASBS 8, ¶11
  • Amends GASBS 20, ¶7
Affected by:

  • Paragraph 1 superseded by GASBS 34, ¶3
  • Paragraph 2 superseded by GASBS 62
  • Paragraph 3 superseded by GASBS 34, ¶3
  • Paragraph 4 amended by GASBS 34, ¶3 and ¶94; superseded by GASBS 62
  • Paragraph 5 amended by GASBS 34, ¶3, ¶134–¶141, and ¶147; superseded by GASBS 62
  • Paragraph 6 and fn3 superseded by GASBS 34, ¶3 and ¶134–¶141
  • Paragraph 7 amended by GASBS 34, ¶94; superseded by GASBS 62
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
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