Status of Technical Bulletin No. 94-1

Disclosures about Derivatives and Similar Debt and Investment Transactions
 

Status

Issued: December 1994

Effective 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• Superseded by GASBTB 2003-1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

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