Part I - REPORTING PRINCIPLES AND CONCEPTS
- Section 8:31B-4.2 - Functional versus responsibility reporting
- Section 8:31B-4.3 - Prescribed reporting principles
- Section 8:31B-4.4 - Accounting entity
- Section 8:31B-4.5 - Continuity of activity
- Section 8:31B-4.6 - Reporting period
- Section 8:31B-4.7 - Objective evidence
- Section 8:31B-4.8 - Conservatism
- Section 8:31B-4.9 - Consistency
- Section 8:31B-4.10 - Full disclosure
- Section 8:31B-4.11 - Materiality
- Section 8:31B-4.12 - Basis of valuation
- Section 8:31B-4.13 - Accrual accounting
- Section 8:31B-4.14 - Matching of revenues and expenses
- Section 8:31B-4.15 - Revenues and deductions from revenue
- Section 8:31B-4.16 - Fund accounting
- Section 8:31B-4.17 - Long-Term Security Investments
- Section 8:31B-4.18 - Pooled investments
- Section 8:31B-4.19 - Inventories
- Section 8:31B-4.20 - Accounting for minor moveable equipment
- Section 8:31B-4.21 - Accounting for capital facilities cost
- Section 8:31B-4.22 - Timing difference
- Section 8:31B-4.23 - Reporting of pledges
- Section 8:31B-4.24 - Self insurance
- Section 8:31B-4.25 - Related organizations
- Section 8:31B-4.26 through 8:31B-4:30 - Reserved