Status of Technical Bulletin No. 98-1

Status of Technical Bulletin No. 98-1

Disclosures about Year 2000 Issues

Status

Issued: October 1998

Effective Date:
Financial statements on which the auditor’s report is dated after October 15, 1998
 
Affects: No other pronouncements

Affected by:
  • Superseded by GASBTB 2000-1, ¶2 and ¶3
  • Paragraph 4 amended by GASBTB 99-1, ¶5
  • Paragraphs 6 and 7 amended by GASBTB 99-1, ¶3

Primary Codification Section Reference: None


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