Pronouncements
Summaries / Status
Status of Interpretation No. 2
Disclosure of Conduit Debt Obligations—an interpretation of NCGA Statement 1
Status
Issued: August 1995
Effective Date:
Financial statements for periods beginning after December 15, 1995
Affects: Amends NCGAS 1, ¶158
Affected by:
- Paragraph 3 amended by GASBS 34, ¶13, ¶91, and ¶106
- Paragraph 4 amended by GASBS 34, ¶6
Other Interpretive Literature: GASB Comprehensive Implementation Guide
Primary Codification Section Reference: C65
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 |