Status of Technical Bulletin No. 2003-1

Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets
 

Status

Issued: June 2003

Effective 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               Superseded GASBTB 94-1

Affected by: Superseded by GASBS 53, ¶68–¶79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
 

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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