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
- 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 AICPA ASLGU - AICPA Audit Guide (1974) BFC - Basis For Conclusions |