To the extent an entity is reported on the financial statement of the state or a political subdivision as a component unit, the statutory accounting principles and reporting standards in this chapter apply to that entity.
Added by Acts 2007, 80th Leg., R.S., Ch. 1224 , Sec. 2, eff. June 15, 2007. Renumbered from Government Code, Section 2264.002 by Acts 2009, 81st Leg., R.S., Ch. 87 , Sec. 27.001(49), eff. September 1, 2009.
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