Summaries / Status
Status of Statement No. 41
Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34
Status
Issued: May 2003
Effective Date:
This Statement should be implemented simultaneously with Statement 34. For governments that have implemented Statement 34 prior to the issuance of this Statement, the requirements of this Statement are effective for financial statements for periods beginning after June 15, 2002.
Affects:
- Amends GASBS 34, ¶130 and fn53
Affected by: No other pronouncements
Other Interpretive Literature:
GASB Comprehensive Implementation Guide
Primary Codification Section References: 2200, 2400
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 |