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:
Affects:
- Amends GASBS 10, ¶19, ¶37, ¶69,and ¶74
- Amends GASBS 14, ¶79
Affected by:
- Paragraph 6 amended by GASBS 34, ¶6
- Paragraphs 8 and 17 and footnote 7 superseded by GASBS 35, ¶5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 |