Status of Statement No. 36

Summaries / Status

Status of Statement No. 36
Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33


Issued: April 2000

Effective Date:
  • Simultaneously with Statement 33, for periods beginning after June 15, 2000
  • Supersedes GASBS 33, ¶28

Affected by: No other pronouncements

Primary Codification Section Reference: N50

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