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GASB Summaries |
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GASB Summaries |
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Statement No. 15 Governmental College and University Accounting and Financial Reporting Models STATUS Issue Date: October 1991 Effective Date: Financial statements for periods beginning after June 15, 1992 Affects: No other pronouncements Affected by: Paragraph 4a amended by GASB 19, ¶3 Other Interpretive Literature: GASBTB 92-1 (Provides guidance on ¶4a) Primary Codification Section Reference: Co5 Abbreviations for Accounting Pronouncements GASBS - GASB Statements GASBI - GASB Interpretations GASBTB - GASB Technical Bulletins GASBCS - GASB Concepts BFC - Basis for Conclusions NCGAS - NCGA Statements NCGAI - NCGA Interpretations SOP - AICPA Statements of Position ASLGU - AICPA Audit Guide SUMMARY This Statement provides guidance on the accounting and financial reporting models to be used for governmental colleges and universities. Governmental colleges and universities should follow either the AICPA College Guide model or the Governmental model. Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and local governmental entities, including public benefit corporations and authorities, public employee retirement systems, and governmental utilities, hospitals and other healthcare providers, colleges, and universities. Paragraph 3 discusses the applicability of this Statement. Copyright by Governmental Accounting Standards Board. All Rights Reserved. Used by Permission. Click Here for Order Information
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