Status of Statement No. 94

Summaries / Status

Status of Statement No. 94
Public-Private and Public-Public Partnerships and Availability Payment Arrangements


Status

Issued: March 2020

Effective date:
  • For fiscal years beginning after June 15, 2022, and all reporting periods thereafter
Affects:
  • Will amend GASBS 38, ¶10
  • Will amend GASBS 42, ¶11 and ¶12
  • Will amend GASBS 51, ¶3
  • Will supersede GASBS 60
  • Will amend GASBS 62, ¶135
  • Will amend GASBS 87, ¶8
  • Will amend GASBS 91, ¶19
  • Will supersede GASBIG 2015-1, QZ.60.1
  • Will supersede GASBIG 2016-1, Q4.74

Affected by:  No other pronouncements

Primary Codification Section References: Will be codified in A90 and P90
 

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