Status of Technical Bulletin No. 92-1

Status of Technical Bulletin No. 92-1

Display of Governmental College and University Compensated Absences Liabilities


Issued: October 1992

Effective Date: On issuance

Affects: Provided guidance on GASBS 15, ¶4a

Affected by:
  • Superseded by GASBS 35, ¶5
  • Paragraph 1 and fn1 amended by GASBS 16
Primary Codification Section Reference: None

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