STATUS OF CONCEPTS STATEMENT NO. 7

Concepts Statement No. 7
Communication Methods in General Purpose External Financial Reports that Contain Basic Financial Statements: Notes to Financial Statements—an Amendment of GASB Concepts Statement No. 3

Status

Issued: June 2022

Effective Date: None stated

Affects:

  • Supersedes GASBCS 3, ¶35–¶39
Affected by:

  • No other pronouncements
Primary Codification Section References: Appendix B

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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