Summaries / Status
Status of Statement No. 60
Accounting and Financial Reporting for Service Concession Arrangements
Status
Issued: November 2010
Effective date:
- For periods beginning after December 15, 2011
Affects:
- Amends NCGAS 5, ¶11
Affected by:
- Paragraphs 1–6 superseded by GASBS 94, ¶3 and ¶6
- Paragraph 7 superseded by GASBS 87, ¶3 and ¶8
- Paragraph 8 superseded by GASBS 94, ¶3 and ¶6
- Paragraph 9 amended by GASBS 72, ¶79; superseded by GASBS 94, ¶3 and ¶6
- Paragraphs 10–18 superseded by GASBS 94, ¶3 and ¶6
- Paragraph 19 amended by GASBS 63, ¶8; superseded by GASBS 94, ¶3 and ¶6
Other Interpretive Literature: None
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 |