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- Footnote 1 superseded by GASBS 34, ¶66 and ¶69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; and 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- Footnote 4 superseded by GASBS 35, ¶5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- Footnote 8 superseded by GASBS 34, ¶100 and ¶102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
- Paragraph 37 will be amended by GASBS 87, ¶20
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 |