Status of Statement No. 36

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


Status

Issued: April 2000

Effective Date:

  • Simultaneously with Statement 33, for periods beginning after June 15, 2000
Affects:

  • 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
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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