Status of Statement No. 98

Statement No. 98
The Annual Comprehensive Financial Report


Status

Issued: October 2021

Effective date:

  • For fiscal years ending after December 15, 2021
Affects:

  • Amends NCGAS 1, Summary Statement of Principles No. 12, ¶4, ¶12, ¶128, ¶135, ¶138, ¶139, ¶143, ¶155, ¶157, ¶173, ¶175, and fn22
  • Amends NCGAI 10, ¶14
  • Amends GASBS 6, ¶13
  • Amends GASBS 14, ¶50
  • Amends GASBS 30, ¶7
  • Amends GASBS 34, fn7
  • Amends GASBIG 2015-1, Q2.4.1, Q3.35.2, Q4.28.11, Q4.43.2, Q7.5.1, Q7.5.2, Q7.48.2, Q7.69.1, Q7.91.3, Q9.2.1, Q9.2.2, Q9.14.2, and Q9.33.3
  • Amends GASBIG 2016-1, Q5.10
Affected by: No other pronouncements

Primary Codification Section References: Throughout

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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