STATUS OF INTERPRETATION NO. 5

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
GASBIG - GASB Implementation Guides
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions
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