Technical Issues
Summaries / Status
Status of Statement No. 46
Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34
Status
Issued: December 2004
Effective Date:
For periods beginning after June 15, 2005. Earlier application is encouraged.
- Amends GASBS 34, ¶34
Primary Codification Section References: 1800, 2200
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 |
Additional Details
Section Pages