Summaries / Status

Status of Statement No. 15
Governmental College and University Accounting and Financial Reporting Models

Status

Issued: October 1991

Effective Date:


Affects: No other pronouncements

Affected by:

• Superseded by GASBS 35, ¶5
• Paragraph 4a amended by GASBS 19, ¶3

Other Interpretive Literature:

• GASBTB 92-1 (Provides guidance on ¶4a)

Primary Codification Section Reference: None

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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