Status of Statement No. 46

Statement No. 46
Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34


Status

Issued: December 2004

Effective Date:

  • For periods beginning after June 15, 2005. Earlier application is encouraged.
Affects:

  • Amends GASBS 34, ¶34
Affected by:

  • Paragraphs 1, 2, 5, and 6 amended by GASBS 63, ¶8
Primary Codification Section References: 1800, 2200

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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