Summaries / Status
Status of Statement No. 20
Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting
Status
Effective Date:
- For periods beginning after December 15, 1993
- Amended NCGAS 1, ¶18, ¶74, ¶117, ¶122, and ¶127
- Paragraphs 1–3 superseded by GASBS 62
- Paragraph 4 superseded by GASBS 34, ¶93–¶95
- Paragraph 5 amended by GASBS 34, ¶66; superseded by GASBS 62
- Footnote 1 superseded by GASBS 34, ¶69
- Paragraph 6 amended by GASBS 34, ¶93 and ¶138; superseded by GASBS 62
- Paragraph 7 amended by GASBS 29, ¶7 and GASBS 34, ¶94; superseded by GASBS 62
- Paragraph 8 amended by GASBS 34, ¶6 and ¶94; superseded by GASBS 62
- Paragraph 9 amended by GASBS 34, ¶95; superseded by GASBS 62
- Footnote 2 superseded by GASBS 34, ¶95
- Footnotes 3 and 4 superseded by GASBS 62
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 |