Status of Statement No. 30

Statement No. 30
Risk Financing Omnibus—an amendment of GASB Statement No. 10


Status

Issued: February 1996

Effective Date:

  • For periods beginning after June 15, 1996
Affects:

  • Supersedes GASBS 10, ¶35, ¶36, ¶50, and ¶57
  • Amends GASBS 10, ¶49 and ¶77
Affected by:

  • Paragraphs 4 and 5 amended by GASBS 65, ¶20
  • Paragraph 6 amended by GASBS 99, ¶31
  • Paragraph 7 amended by GASBS 44, ¶2 and ¶6 and GASBS 98, ¶4
Other Interpretive Literature:

  • GASBIG 2015-1
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

STANDARDS & GUIDANCE

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