Status of Technical Bulletin No. 2003-1
Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net AssetsStatus
Issued: June 2003Effective Date: Financial statements issued after June 15, 2003
Affects: Provided guidance on NCGAS 1, ¶158 and NCGAI 6, ¶4–¶6
Superseded GASBTB 94-1
Affected by: Superseded by GASBS 53, ¶68–¶79
Primary Codification Section Reference: None
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 |