Status of Technical Bulletin No. 2004-1

Tobacco Settlement Recognition and Financial Reporting Entity Issues
 

Status

Issued: April 2004

Effective 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Affected by: Paragraphs 16–23 and footnote 4 superseded by GASBS 48, ¶4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