Status of Technical Bulletin No. 2003-1

Technical Bulletin No. 2003-1
Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets


Status

Issued: June 2003

Effective Date:

  • Financial statements issued after June 15, 2003
Affects:

  • Provided guidance on NCGAS 1, ¶158 and NCGAI 6, ¶4–¶6
  • Superseded GASBTB 94-1
Affected by:

  • Superseded by GASBS 53, ¶68–¶79
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
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