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Interpretations

GASB Interpretation No. 6
Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements-an interpretation of NCGA Statements 1, 4, and 5; NCGA Interpretation 8; and GASB Statements No. 10, 16, and 18 (March 2000)
[Summary] [Status]
PRODUCT CODE: GI06
  $18.75  


GASB Interpretation No. 5
Property Tax Revenue Recognition in Governmental Funds-an interpretation of NCGA Statement 1 and an amendment of NCGA Interpretation 3 (November 1997)
[Summary] [Status]
PRODUCT CODE: GI05
  $18.75  


GASB Interpretation No. 4
Accounting and Financial Reporting for Capitalization Contributions to Public Entity Risk Pools-an interpretation of GASB Statements No. 10 and 14 (February 1996)
[Summary] [Status]
PRODUCT CODE: GI04
  $18.75  


GASB Interpretation No. 3
Financial Reporting for Reverse Repurchase Agreements-an interpretation of GASB Statement No. 3 (January 1996)
[Summary] [Status]
PRODUCT CODE: GI03
  $18.75  


GASB Interpretation No. 2
Disclosure of Conduit Debt Obligations-an interpretation of NCGA Statement 1 (August 1995)
[Summary] [Status]
PRODUCT CODE: GI02
  $18.75  


GASB Interpretation No. 1
Demand Bonds Issued by State and Local Governmental Entities-an interpretation of NCGA Statement 1 and NCGA Interpretation 9 (December 1984)
[Summary] [Status]
PRODUCT CODE: GI01
  $18.75  


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