Statement No. 54
Fund Balance Reporting and Governmental Fund Type Definitions
Status
Issued: February 2009
Effective Date:
- For periods beginning after June 15, 2010
- Supersedes NCGAS 1, Summary Statement of Principles No. 3, ¶26, ¶118, ¶120, and ¶121
- Amends NCGAS 1, ¶30, ¶91, and ¶119
- Supersedes NCGAI 3, ¶10
- Amends NCGAI 3, ¶11
- Amends NCGAI 6, ¶4 and ¶5
- Amends GASBS 14, ¶78
- Supersedes GASBS 25, fn15
- Supersedes GASBS 33, fn13
- Amends GASBS 33, fn9
- Supersedes GASBS 34, ¶84
- Amends GASBS 34, ¶37, ¶64, ¶65, fn24, and fn38
- Supersedes GASBS 43, fn11
- Amends GASBS 44, ¶12
- Supersedes GASBI 4, fn3 and fn6
- Amends GASBI 4, ¶4 and ¶7
- Amends GASBI 6, ¶16
- Paragraph 7 amended by GASBS 63, ¶8
- Paragraphs 30 and 33 amended by GASBS 84, ¶14
- Paragraph 35 amended by GASBS 84, ¶17
- GASBIG 2015-1
- GASBIG 2016-1
- GASBIG 2017-1
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 |