Status of Statement No. 20

Statement No. 20
Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting


Status

Issued: September 1993

Effective Date:

  • For periods beginning after December 15, 1993
Affects:

  • Amended NCGAS 1, ¶18, ¶74, ¶117, ¶122, and ¶127
Affected by:

  • Paragraphs 1–3 superseded by GASBS 62
  • Paragraph 4 superseded by GASBS 34, ¶93–¶95
  • Paragraph 5 amended by GASBS 34, ¶66; superseded by GASBS 62
  • Footnote 1 superseded by GASBS 34, ¶69
  • Paragraph 6 amended by GASBS 34, ¶93 and ¶138; superseded by GASBS 62
  • Paragraph 7 amended by GASBS 29, ¶7 and GASBS 34, ¶94; superseded by GASBS 62
  • Paragraph 8 amended by GASBS 34, ¶6 and ¶94; superseded by GASBS 62
  • Paragraph 9 amended by GASBS 34, ¶95; superseded by GASBS 62
  • Footnote 2 superseded by GASBS 34, ¶95
  • Footnotes 3 and 4 superseded by GASBS 62
Primary Codification Section Reference: None

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

STANDARDS & GUIDANCE

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