Status of Implementation Guide No. 14

Summaries / Status

Guide to Implementation of GASB Statement 14 on the Financial Reporting Entity


Status

Issued: June 1994

Affected by:
  • Question 2 amended 2003 and 2004
  • Questions 21–22 amended 2013
  • Questions 24–25 amended 2013
  • Question 34 amended 2003 and 2012
  • Question 35 amended 2003
  • Question 37 amended 2012
  • Question 40 amended 2012 and 2013
  • Question 42 amended 2013
  • Question 49 amended 2013
  • Question 59 amended 2013
  • Question 62 amended 2004
  • Question 74 amended 2013
  • Question 75 amended 2012
  • Question 76 amended 2003, 2004, and 2012
  • Question 77 amended 2012
  • Questions 78–79 amended 2010
  • Question 80 amended 2003, 2004, and 2010
  • Question 81 amended 2003
  • Question 82 deleted 2003
  • Question 83 amended 2003 and 2013
  • Question 84 deleted 2003
  • Question 87 deleted 2003
  • Question 88 amended 2003
  • Question 89 amended 2003 and 2012
  • Question 90 amended 2006 and 2012
  • Questions 91–92 deleted 2003
  • Question 93 amended 2003 and 2012
  • Question 94 deleted 2003
  • Question 95 amended 2003, 2004, 2012, and 2013
  • Question 96 amended 2003 and 2004
  • Question 97 amended 2003 and 2006
  • Question 100 amended 2003 and 2004
  • Question 101 amended 2007
  • Question 103 amended 2012
  • Question 104 amended 2003, 2006, and 2012
  • Question 106 deleted 2003
  • Question 107 amended 2003 and 2013
  • Questions 108–109 amended 2003
  • Question 110 deleted 2011
  • Question 111 amended 2003; deleted 2011
  • Question 112 deleted 2003
  • Question 113 amended 2003
  • Questions 115–116 amended 2012
  • Question 118 amended 2003 and 2012
  • Question 120 amended 2003
  • Question 121 amended 2003
  • Question 122 amended 2003 and 2012
  • Question 123 amended 2003 and 2007
  • Question 124 amended 2003 and 2013
  • Question 130 amended 2003
  • Question 134 amended 2003 and 2013
  • Question 135 amended 2012
  • Question 136 deleted 2003
  • Question 139 amended 2013
  • Questions 145–149 deleted 2003
  • Question 151 amended 2003
  •  
Primary Comprehensive Implementation Guide Chapter: Chapter 4