Status of Technical Bulletin No. 94-1

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  • Superseded by GASBTB 2003-1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

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

STANDARDS & GUIDANCE

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