Pronouncements

Summaries / Status

Status of Interpretation No. 4
Accounting and Financial Reporting for Capitalization Contributions to Public Entity Risk Pools—an interpretation of GASB Statements No. 10 and 14


Status

Issued: February 1996

Effective Date:
Financial statements for periods beginning after June 15, 1996

Affects:

  • Amends GASBS 10, ¶19, ¶37, ¶69,and ¶74
  • Amends GASBS 14, ¶79
Affected by:

  • Paragraph 4 amended by GASBS 54, ¶6
  • Footnote 3 superseded by GASBS 54, ¶6
  • Paragraph 6 amended by GASBS 34, ¶6
  • Paragraph 7 amended by GASBS 54, ¶6
  • Footnote 6 superseded by GASBS 54, ¶6
  • Paragraph 8 superseded by GASBS 35, ¶5
  • Paragraph 17 superseded by GASBS 35, ¶5
  • Footnote 7 superseded by GASBS 35, ¶5

Primary Codification Section References: C50, Po20


Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions 		NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides