Status of Statement No. 21

Summaries / Status

Status of Statement No. 21
Accounting for Escheat Property


Status

Issued: October 1993

Effective Date:
  • For periods beginning after June 15, 1994
Affects:
  • Supersedes NCGAI 9, ¶11
  • Amends AICPA SOP 77-2, ¶4
Affected by:
  • Paragraph 3 amended by GASBS 34, ¶6 and GASBS 37, ¶3
  • Paragraph 4 amended by GASBS 34, ¶69 and ¶72; superseded by GASBS 37, ¶3
  • Paragraph 5 amended by GASBS 34, ¶6 and GASBS 37, ¶3
  • Paragraph 6 amended by GASBS 34, ¶69; superseded by GASBS 37, ¶3
Primary Codification Section Reference: E70
 


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