Status of Technical Bulletin No. 2004-1

Technical Bulletin No. 2004-1
Tobacco Settlement Recognition and Financial Reporting Entity Issues


Status

Issued: April 2003

Effective Date:

  • June 15, 2004
Affects:

  • Provides guidance on GASBS 14, ¶16, ¶21–¶37, and ¶53
Affected by:

  • Paragraphs 16–23 and footnote 4 superseded by GASBS 48, ¶4
Primary Codification Section References: 2100, 2600, T50

References:

  • GASB Statement No. 14, The Financial Reporting Entity
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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