Status of Concepts Statement No. 3

Summaries / Status

Status of Concepts Statement No. 3
Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements


Status

Issued: April 2005

Effective Date: None stated

Affects:

  • Amends GASBCS 1, Fig. 1, ¶6, ¶8, and ¶9
  • Amends GASBCS 2, Fig. 1, ¶3, and ¶22 
Affected by:

  • Paragraph 31 amended by GASBCS 4, ¶2
Primary Codification Section Reference: Appendix B



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