Status of Statement No. 77

Summaries / Status

Status of Statement No. 77
Tax Abatement Disclosures


Status

Issued: August 2015

Effective date:
  • For reporting periods beginning after December 15, 2015
Affects: Amends NCGAI 6, ¶5
 
Affected by: No other pronouncements

Other Interpretive Literature:
  • GASBIG 2016-1
  • GASBIG 2017-1
  • GASBIG 2018-1
  • GASBIG 2019-1
Primary Codification Section Reference: T10
 

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