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
- No other pronouncements
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 |