Status of Statement No. 15

Summaries / Status

Status of Statement No. 15
Governmental College and University Accounting and Financial Reporting Models


Issued: October 1991

Effective Date:

Financial statements for periods beginning after June 15, 1992

Affects: No other pronouncements

Affected by:

  • Superseded by GASBS 35, ¶5
  • Paragraph 4a amended by GASBS 19, ¶3
Other Interpretive Literature:

  • GASBTB 92-1 (Provides guidance on ¶4a)

Primary Codification Section Reference: None

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