Pronouncements
Summaries / Status
Status of Statement No. 20
Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting
Status
Effective Date: For periods beginning after December 15, 1993
Affects: Amends NCGAS 1, ¶18, ¶74, ¶117, ¶122, and ¶127
Affected by:
- Will be superseded by GASBS 62
- Footnote 1 superseded by GASBS 34, ¶69
- Footnote 2 superseded by GASBS 34, ¶95
- Paragraph 4 superseded by GASBS 34, ¶93–¶95
- Paragraph 5 amended by GASBS 34, ¶66
- Paragraph 6 amended by GASBS 34, ¶93 and ¶138
- Paragraph 7 amended by GASBS 29, ¶7 and GASBS 34, ¶94
- Paragraph 8 amended by GASBS 34, ¶6 and ¶94
- Paragraph 9 amended by GASBS 34, ¶95
Other Interpretive Literature: GASB Comprehensive Implementation Guide
Primary Codification Section Reference: P80
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 |