Status of Concepts Statement No. 3

Concepts Statement No. 3
Communication Methods in General Purpose External Financial Reports that Contain Basic Financial Statements


Status

Issued: April 2005

Effective Date: None stated

Affects:

  • Amends GASBCS 1, Fig. 1, ¶6, ¶8, and ¶9
  • Amends GASBCS 2, Fig. 1, ¶3, and ¶22
Affected by:

  • Paragraph 31 amended by GASBCS 4, ¶2
Primary Codification Section Reference: 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

STANDARDS & GUIDANCE

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