Status of Statement No. 35

Statement No. 35
Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34


Status

Issued: November 1999

Effective Date:

  • In three phases based on a public institution’s total annual revenues, beginning with periods beginning after June 15, 2001 and continuing through periods beginning after June 15, 2003. Public institutions that are component units of a primary government should implement this standard at the same time as that primary government.
Affects:

  • Supersedes GASBS 8
  • Supersedes GASBS 9, fn4
  • Amends GASBS 9, ¶5
  • Supersedes GASBS 11, fn7
  • Supersedes GASBS 14, ¶48 and fn6
  • Amends GASBS 14, ¶19 and ¶44
  • Supersedes GASBS 15
  • Supersedes GASBS 16, fn2
  • Amends GASBS 16, ¶1, ¶2, ¶5, and ¶12
  • Supersedes GASBS 18, ¶12 and fn5
  • Amends GASBS 18, ¶3 and ¶16
  • Supersedes GASBS 19
  • Supersedes GASBS 23, fn2
  • Amends GASBS 23, ¶3
  • Amends GASBS 24, ¶4 and ¶11 and fn8
  • Supersedes GASBS 27, ¶18
  • Amends GASBS 27, ¶4
  • Amends GASBS 31, ¶14
  • Amends GASBS 33, ¶11
  • Supersedes GASBS 34, fn3
  • Supersedes GASBI 4, ¶8, ¶17, and fn7
  • Supersedes GASBTB 92-1
Affected by:

  • Paragraph 12 amended by GASBS 63, ¶8
Other Interpretive Literature:

  • GASBIG 2015-1
Primary Codification Section Reference: Co5

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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