Statement No. 11
Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements

Status

Issued: May 1990

Effective Date:

• Deferred by GASB Statement 17 to periods beginning approximately two years after an implementation standard is issued (early application not permitted)

Affects:

• If effective, would have superseded the measurement focus and basis of accounting—governmental funds aspects of several NCGA pronouncements, including NCGAS 1 (and related provisions of the 1974 ASLGU as amended), NCGAS 4, NCGAS 5, NCGAI 3, NCGAI 5, and NCGAI 8; also would have amended NCGAI 9

Affected by:

• Paragraph 1, fn1, and fn2 superseded by GASBS 34, ¶69 and ¶78–¶85
• Paragraphs 2–16 and fn3–fn6 superseded by GASBS 34, ¶78–¶85
• Footnote 7 amended by GASBS 14, ¶19 and ¶44; superseded by GASBS 35, ¶5
• Paragraphs 17–32 and fn8 superseded by GASBS 34, ¶78–¶85
• Footnote 9 superseded by GASBS 15, ¶4
• Paragraphs 33–39 and fn10 superseded by GASBS 34, ¶78–¶85
• Paragraphs 40–61 and fn11–fn17 superseded by GASBS 33, ¶7–¶30
• Paragraphs 62 and 63 superseded by GASBS 34, ¶78–¶85
• Paragraph 64 superseded by GASBS 31, ¶6
• Footnotes 18–20 superseded by GASBS 33, ¶7–¶30
• Paragraphs 65–67 superseded by GASBS 31, ¶6
• Paragraphs 68–76, fn21, and fn24 superseded by GASBS 34, ¶78–¶85
• Paragraphs 77–80 and fn25–fn28 superseded by GASBS 16, ¶6–¶11 and ¶13
• Paragraphs 81–98 and fn29–fn38 superseded by GASBS 34, ¶78–¶85
• Paragraph 99 superseded by GASBS 34, ¶69
• Paragraph 100 superseded by GASBS 17, ¶5
• Paragraph 260 superseded by GASBS 34, ¶69 and ¶78–¶85

Primary Codification Section Reference: None

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