Technical Bulletin No. 87-1
Applying Paragraph 68 of GASB Statement 3
Status
Issued: January 1987
Effective Date:
- On issuance
- Provided guidance on GASBS 3, ¶68
- Superseded by GASBS 40, ¶9
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 |