Pronouncements
Summaries / Status
Status of Interpretation No. 5
Property Tax Revenue Recognition in Governmental Funds—an interpretation of NCGA Statement 1 and an amendment of NCGA Interpretation 3
Status
Issued: November 1997
Effective Date:
Financial statements for periods beginning after June 15, 2000
Affects: Amends NCGAI 3, ¶8
Affected by: No other pronouncements
Primary Codification Section Reference: P70
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 |