STATUS OF CONCEPTS STATEMENT NO. 7

SUMMARIES / STATUS

STATUS OF CONCEPTS STATEMENT NO. 7
COMMUNICATION METHODS IN GENERAL PURPOSE EXTERNAL FINANCIAL REPORTS THAT CONTAIN BASIC FINANCIAL STATEMENTS: NOTES TO FINANCIAL STATEMENTS—AN AMENDMENT OF GASB CONCEPTS STATEMENT NO. 3


Status

Issued: June 2022


Effective date: None stated

Affects:
  • Supersedes GASBCS 3, ¶35–¶39
Affected by:
  • No other pronouncements
Primary Codification Section References: Appendix B
 

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
AICPAASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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