Summaries / Status
Status of Concepts Statement No. 4
Elements of Financial Statements
Status
Issued: June 2007
Effective Date: None stated
Affects:
- Amends GASBCS 3, ¶31
- No other pronouncements
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 |