Summaries / Status
Status of Statement No. 44
Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1
Status
Issued: May 2004
Effective Date:
- Statistical sections prepared for periods beginning after June 15, 2005
Affects:
- Supersedes NCGAS 1, ¶160 and ¶161
- Supersedes GASBS 6, ¶25
- Amends GASBS 30, ¶7
Affected by:
- Paragraph 8 amended by GASBS 63, ¶8
- Footnote 4 amended by GASBS 63, ¶8 and GASBS 67, ¶14
- Paragraph 9 amended by GASBS 63, ¶8
- Paragraph 10 amended by GASBS 63, ¶8; GASBS 73, ¶115 and ¶116; GASBS 74, ¶3, ¶58, and ¶59; and GASBS 84, ¶14
- Paragraph 11 amended by GASBS 63, ¶8
- Paragraph 12 amended by GASBS 54, ¶5 and GASBS 63, ¶8
- Footnote 5 amended by GASBS 63, ¶8
- Paragraph 23 amended by GASBS 87, ¶20
- Paragraph 39 amended by GASBS 73, ¶115 and ¶116 and GASBS 74, ¶3, ¶58, and ¶59
- Paragraph 45 amended by GASBS 87, ¶20
Other Interpretive Literature:
- GASBIG 2015-1
- GASBIG 2018-1
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 |