Status of Concepts Statement No. 3

Summaries / Status

STATUS OF CONCEPTS STATEMENT NO. 3
COMMUNICATION METHODS IN GENERAL PURPOSE EXTERNAL FINANCIAL REPORTS THAT CONTAIN BASIC FINANCIAL STATEMENTS


Status

Issued: April 2005

Effective Date: None stated

Affects:
  • Amends GASBCS 1, Fig. 1, ¶6, ¶8, and ¶9
  • Amends GASBCS 2, Fig. 1, ¶3, and ¶22
Affected by:
  • Paragraph 31 amended by GASBCS 4, ¶2

Primary Codification Section Reference: 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
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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