Pronouncements
Summaries / Status
Status of Statement No. 15
Governmental College and University Accounting and Financial Reporting Models
Status
Issued: October 1991Effective Date:
Financial statements for periods beginning after June 15, 1992
Affects: No other pronouncements
Affected by:
- Superseded by GASBS 35, ¶5
- Paragraph 4a amended by GASBS 19, ¶3
- GASBTB 92-1 (Provides guidance on ¶4a)
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 |