Status of Statement No. 55

Statement No. 55
The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments


Status

Issued: March 2009

Effective Date:

  • On issuance
Affects:

  • No other pronouncements
Affected by:

  • Superseded by GASBS 76, ¶2–¶8
  • Paragraph 6 amended by GASBS 62, ¶4
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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