Pronouncements

Summaries / Status

Status of Statement No. 23
Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities


Status

Issued: December 1993

Effective Date: For periods beginning after June 15, 1994

Affects:

  • Amends NCGAI 6, ¶5
  • Supersedes NCGAI 9, ¶13 and ¶14
Affected by:

  • Paragraph 1 amended by GASBS 34, ¶82
  • Paragraph 3 amended by GASBS 34, ¶17 and GASBS 35, ¶5
  • Footnote 2 superseded by GASBS 35, ¶5
  • Paragraph 4 amended by GASBS 34, ¶15 and ¶91, and will be amended by GASBS 63 and GASBS 65, ¶6
  • Footnote 3 will be amended by GASBS 65, fn2
  • Footnote 4 amended by GASBS 53, ¶24 and will be amended by GASBS 65, fn3
  • Footnote 5 amended by GASBS 34, ¶91 and will be superseded by GASBS 65, ¶4
  • Paragraph 6 amended by GASBS 34, ¶17, and will be amended by GASBS 62

Primary Codification Section Reference: D20


Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions 		NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides