STATUS OF INTERPRETATION NO. 4

INTERPRETATION NO. 4
ACCOUNTING AND FINANCIAL REPORTING FOR CAPITALIZATION CONTRIBUTIONS TO PUBLIC ENTITY RISK POOLS—AN INTERPRETATION OF GASB STATEMENTS NO. 10 AND 14


Status

Issued: February 1996

Effective Date:

  • Financial statements for periods beginning after June 15, 1996
Affects:

  • Amends GASBS 10, ¶19, ¶37, ¶69, and ¶74
  • Amends GASBS 14, ¶79
Affected by:

  • Paragraph 4 amended by GASBS 54, ¶6
  • Footnote 3 superseded by GASBS 54, ¶6
  • Paragraph 6 amended by GASBS 34, ¶6
  • Paragraph 7 amended by GASBS 54, ¶6
  • Footnote 6 superseded by GASBS 54, ¶6
  • Paragraphs 8, 17, and fn7 superseded by GASBS 35, ¶5
Primary Codification Section References: C50, Po20

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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