Status of Concepts Statement No. 5

Concepts Statement No. 5
Service Efforts and Accomplishments Reporting—an amendment of
GASB Concepts Statement No. 2


Status

Issued: November 2008

Effective Date: None stated

Affects:

  • Supersedes GASBCS 2, ¶2, ¶6, ¶7, and ¶69–¶79
  • Amends GASBCS 2, ¶1, ¶3–¶5, ¶8, ¶9, ¶14, ¶16, ¶17, ¶19, ¶24, ¶25, ¶30, ¶32, ¶37, ¶38, ¶47, ¶49–¶68, and fn21
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

STANDARDS & GUIDANCE

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