Status of Concepts Statement No. 4

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
Affected by:
  • 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
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