Status of Statement No. 9

Summaries / Status

Status of Statement No. 9
Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting

Status

Issued September 1989

Effective Date:

Financial statements for fiscal years beginning after December 15, 1989

Affects:

  • Supersedes NCGAS 1 requirements for proprietary fund reporting of statement of changes in financial position (principle 12; ¶128, ¶139, ¶143, ¶156, ¶167, and ¶170; and fn26 of ¶156)
  • Amends NCGAS 7, ¶8 and ¶25
  • Amends NCGAI 2, ¶8
  • Amends NCGAI 6, ¶2 and ¶4
  • Amends AICPA SOP 80-2, ¶4

Affected by: 

  • Paragraph 1 amended by GASBS 34, ¶15, ¶69, and ¶106
  • Footnote 1 superseded by GASBS 34, ¶66 and ¶69
  • Paragraph 4 amended by GASBS 34, ¶15, ¶69, and ¶106
  • Paragraph 5 amended by GASBS 25, ¶14 and ¶19; GASBS 31, ¶17; GASBS 34, ¶15, ¶69, ¶106, and ¶138; GASBS 35, ¶5; GASBS 73, ¶10
  • Footnote 4 superseded by GASBS 35, ¶5
  • Paragraph 6 amended by GASBS 34, ¶91 and ¶138
  • Paragraph 7 amended by GASBS 34, ¶100
  • Footnote 8 superseded by GASBS 34, ¶100 and ¶102
  • Paragraphs 17, 18, 21, and 22 amended by GASBS 34, ¶112
  • Paragraph 31 amended by GASBS 34, ¶105 and ¶112
  • Paragraph 32 amended by GASBS 34, ¶100 and ¶105 and GASBS 65, ¶31
  • Paragraphs 33 and 34 amended by GASBS 34, ¶100 and ¶105
  •  
  • Paragraph 36 amended by GASBS 34, ¶6 and ¶105
  • Footnote 12 amended by GASBS 34, ¶6

Other Interpretive Literature:

  • GASB Implementation Guide 2015-1
  • GASB Implementation Guide 2016-1

Primary Codification Section Reference: 2450
 


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

STANDARDS & GUIDANCE