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
- Supersedes GASBS 55
- Amends GASBS 62, ¶64, ¶74, and ¶82
- Amends GASBS 69, fn1
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 |