Status of Statement No. 19

Statement No. 19
Governmental College and University Omnibus Statement—an amendment of GASB Statements No. 10 and 15


Status

Issued: September 1993

Effective Date:

  • Pell grants—financial statements for periods beginning after June 15, 1993
  • Risk financing activities—financial statements for periods beginning after June 15, 1994
Affects:

  • Amended GASBS 10, ¶64
  • Amended GASBS 15, ¶4
Affected by:

  • Superseded by GASBS 35, ¶5
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

STANDARDS & GUIDANCE

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