Summaries / Status
Status of Statement No. 10
Accounting and Financial Reporting for Risk Financing and Related Insurance Issues
Status
Issued: November 1989
- Public entity risk pools—financial statements for periods beginning after June 15, 1990
- Entities other than pools—financial statements for periods beginning after June 15, 1994 subject to the modified accrual basis of accounting for governmental funds (early application encouraged)
- Amends NCGAS 1, Summary Statement of Principles No. 12c, ¶46, ¶105, ¶122, ¶128, ¶129, ¶144, and ¶167
- Amends NCGAS 4, ¶14
- Supersedes NCGAS 4, ¶15 and ¶18–¶21
- Amends NCGAI 6, ¶4 and ¶5
- Supersedes NCGAI 11
- Amends GASBS 1, ¶8
- Amends AICPA SOP 80-2, ¶4
- Paragraph 1 amended by GASBS 49, ¶2
- Paragraph 2 amended by GASBS 45, ¶4–¶9; GASBS 47, ¶3; GASBS 68, ¶4–¶6; GASBS 73, ¶4 and ¶5; GASBS 74, ¶3 and ¶4; and GASBS 75, ¶4 and ¶6
- Paragraph 3 amended by GASBS 70, ¶4 and GASBS 91, ¶4
- Paragraph 14 amended by GASBS 34
- Paragraph 15 amended by GASBS 17, ¶6 and GASBS 34, ¶69
- Paragraph 19 amended by GASBI 4, ¶11 and ¶12
- Paragraph 26 amended by GASBS 63, ¶8
- Paragraph 29 amended by GASBS 65, ¶20
- Paragraph 30 superseded by GASBS 65, ¶20
- Paragraph 35 superseded by GASBS 30, ¶4
- Paragraph 36 superseded by GASBS 30, ¶5
- Paragraph 37 amended by GASBI 4, ¶10 and GASBS 92, ¶11
- Paragraph 38 amended by GASBS 65, ¶20
- Paragraphs 40 and 41 superseded by GASBS 31, ¶7–¶15
- Paragraph 42 amended by GASBS 72, ¶64
- Paragraph 43 amended by GASBS 72, ¶64–¶75 and GASBS 85, ¶7
- Paragraph 44 amended by GASBS 31, ¶6; superseded by GASBS 72, ¶64
- Paragraph 45 amended by GASBS 62, ¶431–¶451 and GASBS 65, ¶22
- Paragraph 46 amended by GASBS 31, ¶13 and GASBS 72, ¶75
- Footnote 7 superseded by GASBS 62, ¶431–¶451
- Footnote 8 amended by GASBS 31, ¶13
- Paragraph 47 superseded by GASBS 31, ¶7–¶13
- Paragraph 48 amended by GASBS 63, ¶8 and GASBS 85, ¶6
- Paragraph 49 amended by GASBS 30, ¶6; GASBS 63, ¶8; GASBS 65, ¶20; and GASBS 99, ¶31
- Paragraph 50 superseded by GASBS 30, ¶7
- Footnote 9 amended by GASBS 34, ¶6
- Paragraph 52 amended by GASBS 34, ¶6 and GASBS 66, ¶3
- Paragraph 53 amended by GASBS 17, ¶6 and GASBS 34, ¶6
- Paragraph 56 amended by GASBS 99, ¶31
- Paragraph 57 superseded by GASBS 30, ¶9
- Paragraph 61 amended by GASBS 34, ¶6
- Paragraph 63 amended by GASBS 19, ¶4 and GASBS 34, ¶6; superseded by GASBS 66, ¶3
- Footnote 12 amended by GASBS 14, ¶11 and ¶66; GASBS 34, ¶138 and ¶139; and GASBS 84, ¶14
- Paragraph 64 amended by GASBS 17, ¶6; GASBS 19, ¶4; GASBS 34, ¶79 and ¶112; GASBS 66, ¶3; and GASBI 6, ¶14
- Paragraph 65 amended by GASBS 34, ¶6
- Paragraph 67 amended by GASBS 34, ¶98 and GASBS 63, ¶8
- Paragraph 68 amended by GASBS 34, ¶112 and GASBS 63, ¶8
- Paragraph 69 amended by GASBI 4, ¶4–¶8 and GASBS 34, ¶6
- Paragraph 74 amended by GASBI 4, fn1
- Paragraph 76 amended by GASBS 66, ¶3
- Footnote 13 amended by GASBS 14, ¶11
- Paragraph 77 amended by GASBS 30, ¶10 and GASBS 34, ¶6
- Paragraph 78 amended by GASBS 14, ¶11 and ¶63 and GASBS 34, ¶6 and ¶113
- Paragraph 79 amended by GASBS 14, ¶65
- Paragraph 80 amended by GASBS 34, ¶12 and GASBS 63, ¶8
- Paragraph 82 superseded by GASBS 17, ¶6
- Paragraph 83 amended by GASBS 62, ¶96–¶113
- Paragraph 130 amended by GASBS 65, ¶20 and GASBS 99, ¶31
- GASBIG 2015-1
- GASBIG 2017-1
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 |