Status of Technical Bulletin No. 94-1
Disclosures about Derivatives and Similar Debt and Investment TransactionsStatus
Issued: December 1994Effective Date: December 15, 1994
Affects: Provided guidance on NCGAS 1, ¶158 and NCGAI 6, ¶4–¶6
Affected by:
- Superseded by GASBTB 2003-1
- Paragraph 3 amended by GASBS 34, ¶13, ¶91, and ¶106
- Footnote 5 amended by GASBS 34, ¶69
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 |