Status of Concepts Statement No. 4

Concepts Statement No. 4
Elements of Financial Statements


Issued: June 2007

Effective Date: None stated


  • Amends GASBCS 3, ΒΆ31
Affected by:

  • No other pronouncements
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