Status of Statement No. 15

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


Status

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  • Superseded by GASBS 35, ¶5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
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
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