Summaries / Status
Status of Statement No. 66
Technical Corrections—2012—an amendment of GASB Statements No. 10 and No. 62
Status
Issued: March 2012
Effective date: For periods beginning after December 15, 2012
Affects:
- Will supersede GASBS 10, ¶63 and will amend GASBS 10, ¶52, ¶64, and ¶76
- Will supersede GASBS 62, ¶222, ¶460, and fn218, and will amend GASBS 62, ¶227 and ¶442
- Will amend GASBS 65, ¶24
Affected by: No other pronouncements
Primary Codification Section Reference: C50, L20, L30
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 |