Status of Technical Bulletin No. 2004-1
Tobacco Settlement Recognition and Financial Reporting Entity IssuesStatus
Issued: April 2004Effective Date: June 15, 2004
Affects: Provides guidance on GASBS 14, ¶16, ¶21–¶37, and ¶53
Affected by: Paragraphs 16–23 and footnote 4 superseded by GASBS 48, ¶4
Primary Codification Section References: 2100, 2600, T50
References
GASB Statement No. 14, The Financial Reporting Entity
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 |