Status of Statement No. 76

Summaries / Status

Status of Statement No. 76
The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments


Status

Issued: June 2015

Effective date:
  • For reporting periods beginning after June 15, 2015
Affects:
  • Supersedes GASBS 55
  • Amends GASBS 62, ¶64, ¶74, and ¶82
  • Amends GASBS 69, fn1
Affected by:  No other pronouncements

Primary Codification Section Reference: 1000
 

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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