Technical Bulletin No. 98-1
Disclosures about Year 2000 Issues
Status
Issued: October 1998
Effective Date:
- Financial statements on which the auditor’s report is dated after October 15, 1998
- No other pronouncements
- Superseded by GASBTB 2000-1, ¶2 and ¶3
- Paragraph 4 amended by GASBTB 99-1, ¶5
- Paragraphs 6 and 7 amended by GASBTB 99-1, ¶3
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 |