Summaries / Status

Guide to Implementation of GASB Statement 14 on the Financial Reporting Entity

• Superseded by GASBIG 2015-1
• Question 2 amended 2003 and 2004
• Questions 21–22 amended 2013
• Questions 24–25 amended 2013
• Question 34 amended 2003 and 2012
• Question 35 amended 2003
• Question 37 amended 2012
• Question 40 amended 2012 and 2013
• Question 42 amended 2013
• Question 49 amended 2013
• Question 59 amended 2013
• Question 62 amended 2004
• Question 74 amended 2013
• Question 75 amended 2012
• Question 76 amended 2003, 2004, and 2012
• Question 77 amended 2012
• Questions 78–79 amended 2010
• Question 80 amended 2003, 2004, and 2010
• Question 81 amended 2003
• Question 82 deleted 2003
• Question 83 amended 2003 and 2013
• Question 84 deleted 2003
• Question 87 deleted 2003
• Question 88 amended 2003
• Question 89 amended 2003 and 2012
• Question 90 amended 2006 and 2012
• Questions 91–92 deleted 2003
• Question 93 amended 2003 and 2012
• Question 94 deleted 2003
• Question 95 amended 2003, 2004, 2012, and 2013
• Question 96 amended 2003 and 2004
• Question 97 amended 2003 and 2006
• Question 100 amended 2003 and 2004
• Question 101 amended 2007
• Question 103 amended 2012
• Question 104 amended 2003, 2006, and 2012
• Question 106 deleted 2003
• Question 107 amended 2003 and 2013
• Questions 108–109 amended 2003
• Question 110 deleted 2011
• Question 111 amended 2003; deleted 2011
• Question 112 deleted 2003
• Question 113 amended 2003
• Questions 115–116 amended 2012
• Question 118 amended 2003 and 2012
• Question 120 amended 2003
• Question 121 amended 2003
• Question 122 amended 2003 and 2012
• Question 123 amended 2003 and 2007
• Question 124 amended 2003 and 2013
• Question 130 amended 2003
• Question 134 amended 2003 and 2013
• Question 135 amended 2012
• Question 136 deleted 2003
• Question 139 amended 2013
• Questions 145–149 deleted 2003
• Question 151 amended 2003