Status of Statement No. 44

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
Primary Codification Section Reference: 2800
 

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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