Status of Statement No. 10

Summaries / Status

Status of Statement No. 10
Accounting and Financial Reporting for Risk Financing and Related Insurance Issues
 

Status

Issued: November 1989

Effective Date:
  • 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)
Affects:
  • 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
Affected by:
  • 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  • Paragraph 30 superseded by GASBS 65, ¶20
  • Paragraph 35 superseded by GASBS 30, ¶4
  • Paragraph 36 superseded by GASBS 30, ¶5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  • Paragraphs 40 and 41 superseded by GASBS 31, ¶7–¶15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  • Paragraph 44 amended by GASBS 31, ¶6; superseded by GASBS 72, ¶64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  • Footnote 7 superseded by GASBS 62, ¶431–¶451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  • Paragraph 47 superseded by GASBS 31, ¶7–¶13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  • Paragraph 50 superseded by GASBS 30, ¶7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  • Paragraph 57 superseded by GASBS 30, ¶9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
Other Interpretive Literature:
  • GASBIG 2015-1
  • GASBIG 2017-1
Primary Codification Section References: C50, Po20
 


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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