Status of Statement No. 41

Summaries / Status

Status of Statement No. 41
Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34


Issued: May 2003

Effective Date:
  • This Statement should be implemented simultaneously with Statement 34. For governments that have implemented Statement 34 prior to the issuance of this Statement, the requirements of this Statement are effective for financial statements for periods beginning after June 15, 2002.


  • Amends GASBS 34, ¶130 and fn53

Affected by: No other pronouncements

Other Interpretive Literature:

  • GASBIG 2015-1
Primary Codification Section References: 2200, 2400

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